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Pub. 502, Medical and Dental Expenses 2005 Tax Year

Publication 502 - Introductory Material


What's New

Standard mileage rate. The standard mileage rate allowed for operating expenses for a car when you use it for medical reasons is:

  • 15 cents a mile from January 1 to August 31, 2005, and

  • 22 cents a mile from September 1 to December 31, 2005.

See Transportation under What Medical Expenses Are Includible.

Dependent. Beginning in 2005, you will use new rules to determine if a person qualifies as your dependent. See Dependent under Whose Medical Expenses Can You Include.

Reminder

Photographs of missing children. The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child.

Introduction

This publication explains the itemized deduction for medical and dental expenses that you claim on Schedule A (Form 1040). It discusses what expenses, and whose expenses, you can and cannot include in figuring the deduction. It explains how to treat reimbursements and how to figure the deduction. It also tells you how to report the deduction and what to do if you sell medical property or receive damages for a personal injury.

Medical expenses include dental expenses, and in this publication, the term “medical expenses” is often used to refer to medical and dental expenses.

You can deduct only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income. If your medical and dental expenses are not more than 7.5% of your adjusted gross income, you cannot claim a deduction.

After discussing the medical and dental expenses deduction, this publication explains how to treat impairment-related work expenses, health insurance premiums if you are self-employed, and the health coverage tax credit that is available to certain individuals.

See How To Get Tax Help near the end of this publication for information about getting publications and forms.

Comments and suggestions.   We welcome your comments about this publication and your suggestions for future editions.

  You can write to us at the following address:


Internal Revenue Service
Individual Forms and Publications Branch
SE:W:CAR:MP:T:I
1111 Constitution Ave. NW, IR-6406
Washington, DC 20224

  We respond to many letters by telephone. Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence.

  You can email us at *taxforms@irs.gov. (The asterisk must be included in the address.) Please put “Publications Comment” on the subject line. Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products.

Tax questions.   If you have a tax question, visit www.irs.gov or call 1-800-829-1040. We cannot answer tax questions at either of the addresses listed above.

Ordering forms and publications.   Visit www.irs.gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How To Get Tax Help in the back of this publication.

Useful Items - You may want to see:

Publication

  • 969 Health Savings Accounts and Other Tax-Favored Health Plans

Forms (and Instructions)

  • 1040
    U.S. Individual Income Tax Return

  • Schedule A (Form 1040)
    Itemized Deductions

  • 8853
    Archer MSAs and Long-Term Care Insurance Contracts

  • 8885
    Health Coverage Tax Credit

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