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.
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.
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.
