This is an archival or historical document and may not reflect current law, policies or procedures.
You can include only the medical and dental expenses you paid this year,
regardless of when the services were provided. If you pay medical expenses
by check, the day you mail or deliver the check generally is the date of
payment. If you use a "pay-by-phone" or "online" account to pay your medical
expenses, the date reported on the statement of the financial institution
showing when payment was made is the date of payment. If you use a credit
card, include medical expenses you charge to your credit card in the year
the charge is made, not when you actually pay the amount charged.
If you did not claim a medical or dental expense that would have been
deductible in an earlier year, you can file Form 1040X, Amended U.S.
Individual Income Tax Return, for the year in which you overlooked the
expense. Do not claim the expense on this year's return. Generally, an
amended return must be filed within 3 years from the date the original
return was filed or within 2 years from the time the tax was paid,
whichever is later.
You cannot include medical expenses that were paid by insurance companies
or other sources. This is true whether the payments were made directly to
you, to the patient, or to the provider of the medical services.
Separate returns. If you and your spouse live in a noncommunity
property state and file separate returns, each of you can include only the
medical expenses each actually paid. Any medical expenses paid out of a
joint checking account in which you and your spouse have the same interest
are considered to have been paid equally by each of you, unless you can
show otherwise.
Community property states. If you and your spouse live in a
community property state and file separate returns or are registered
domestic partners in Nevada, Washington, or California (or a person in
California who is married to a person of the same sex), any medical
expenses paid out of community funds are divided equally. Each of you
should include half the expenses. If medical expenses are paid out of the
separate funds of one individual, only the individual who paid the medical
expenses can include them. If you live in a community property state and
are not filing a joint return, see Publication 555, Community Property.