QUESTIONS ABOUT CHANGING YOUR BENEFIT ELECTIONS
Enter the amount of excess reimbursement 4. If you didn't claim a medical or dental expense that would have been deductible in an earlier year, you can file Form X, Amended U. You can continue to use your HSA as reimbursements for any eligible expenses your spouse incurs. The person was a qualifying child defined later or a qualifying relative defined later , and. Going to and from work, even if your condition requires an unusual means of transportation. Secure, web-based video conferencing, accessible via your smartphone, tablet, or any computer with a webcam, used to facilitate long-distance health care, and health-related education.
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Otherwise, you can go to IRS. Your order should arrive within 10 business days. If you have a tax question not answered by this publication, check IRS. Schedule A Form Itemized Deductions. Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners.
They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. Medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness. They don't include expenses that are merely beneficial to general health, such as vitamins or a vacation. Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care.
Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. 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 didn't claim a medical or dental expense that would have been deductible in an earlier year, you can file Form X, Amended U. Individual Income Tax Return, for the year in which you overlooked the expense. Don't 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 can't 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.
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.
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, any medical expenses paid out of community funds are divided equally. Generally, 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 aren't filing a joint return, see Pub.
You can generally include medical expenses you pay for yourself, as well as those you pay for someone who was your spouse or your dependent either when the services were provided or when you paid for them. There are different rules for decedents and for individuals who are the subject of multiple support agreements. See Support claimed under a multiple support agreement , later, under Qualifying Relative.
You can include medical expenses you paid for your spouse. To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. Mary received medical treatment before she married Bill. Bill paid for the treatment after they married. Bill can include these expenses in figuring his medical expense deduction even if Bill and Mary file separate returns. If Mary had paid the expenses, Bill couldn't include Mary's expenses in his separate return.
Mary would include the amounts she paid during the year in her separate return. If they filed a joint return, the medical expenses both paid during the year would be used to figure their medical expense deduction. This year, John paid medical expenses for his wife Louise, who died last year. John married Belle this year and they file a joint return. Because John was married to Louise when she received the medical services, he can include those expenses in figuring his medical expense deduction for this year.
You can include medical expenses you paid for your dependent. For you to include these expenses, the person must have been your dependent either at the time the medical services were provided or at the time you paid the expenses. A person generally qualifies as your dependent for purposes of the medical expense deduction if both of the following requirements are met. The person was a qualifying child defined later or a qualifying relative defined later , and. The person was a U.
If your qualifying child was adopted, see Exception for adopted child , later. You can include medical expenses you paid for an individual that would have been your dependent except that:. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's return. If you are a U.
Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them for example, your grandchild, niece, or nephew ,. Under age 24 at the end of , a full-time student, and younger than you or your spouse, if filing jointly , or. A legally adopted child is treated as your own child. This child includes a child lawfully placed with you for legal adoption. You can include medical expenses that you paid for a child before adoption if the child qualified as your dependent when the medical services were provided or when the expenses were paid.
If you pay back an adoption agency or other persons for medical expenses they paid under an agreement with you, you are treated as having paid those expenses provided you clearly substantiate that the payment is directly attributable to the medical care of the child.
But if you pay the agency or other person for medical care that was provided and paid for before adoption negotiations began, you can't include them as medical expenses. You may be able to take a credit for other expenses related to an adoption. For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Each parent can include the medical expenses he or she pays for the child, even if the other parent claims the child's dependency exemption, if: The child is in the custody of one or both parents for more than half the year,.
The child receives over half of his or her support during the year from his or her parents, and. Are divorced or legally separated under a decree of divorce or separate maintenance,. This doesn't apply if the child's exemption is being claimed under a multiple support agreement discussed later. Son, daughter, stepchild, or foster child, or a descendant of any of them for example, your grandchild ,. Father, mother, or an ancestor or sibling of either of them for example, your grandmother, grandfather, aunt, or uncle ,.
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, father-in-law, mother-in-law, brother-in-law, or sister-in-law, or. Any other person other than your spouse who lived with you all year as a member of your household if your relationship didn't violate local law,.
Who wasn't a qualifying child see Qualifying Child , earlier of any taxpayer for , and. For whom you provided over half of the support in But see Child of divorced or separated parents , earlier, Support claimed under a multiple support agreement , next, and Kidnapped child under Qualifying Relative in Pub.
If you are considered to have provided more than half of a qualifying relative's support under a multiple support agreement, you can include medical expenses you pay for that person. A multiple support agreement is used when two or more people provide more than half of a person's support, but no one alone provides more than half. Any medical expenses paid by others who joined you in the agreement can't be included as medical expenses by anyone. However, you can include the entire unreimbursed amount you paid for medical expenses.
You and your three brothers each provide one-fourth of your mother's total support. Under a multiple support agreement, you treat your mother as your dependent.
You paid all of her medical expenses. Your brothers repaid you for three-fourths of these expenses. In figuring your medical expense deduction, you can include only one-fourth of your mother's medical expenses. Your brothers can't include any part of the expenses. However, if you and your brothers share the nonmedical support items and you separately pay all of your mother's medical expenses, you can include the unreimbursed amount you paid for her medical expenses in your medical expenses.
Medical expenses paid before death by the decedent are included in figuring any deduction for medical and dental expenses on the decedent's final income tax return. This includes expenses for the decedent's spouse and dependents as well as for the decedent. The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided.
The expenses must be paid within the 1-year period beginning with the day after the date of death. If you are the survivor or personal representative making this choice, you must attach a statement to the decedent's Form or the decedent's amended return, Form X saying that the expenses haven't been and won't be claimed on the estate tax return.
Qualified medical expenses paid before death by the decedent aren't deductible if paid with a tax-free distribution from any Archer MSA, Medicare Advantage MSA, or health savings account. What if the decedent's return had been filed and the medical expenses weren't included? Form X can be filed for the year or years the expenses are treated as paid, unless the period for filing an amended return for that year has passed.
Generally, an amended return must be filed within 3 years of the date the original return was filed, or within 2 years from the time the tax was paid, whichever date is later. John properly filed his income tax return. What if you pay medical expenses of a deceased spouse or dependent? If you paid medical expenses for your deceased spouse or dependent, include them as medical expenses on your Schedule A Form in the year paid, whether they are paid before or after the decedent's death. The expenses can be included if the person was your spouse or dependent either at the time the medical services were provided or at the time you paid the expenses.
Following is a list of items that you can include in figuring your medical expense deduction. The items are listed in alphabetical order. This list doesn't include all possible medical expenses. To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses , earlier. You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for alcohol addiction.
This includes meals and lodging provided by the center during treatment. You can also include in medical expenses amounts you pay for transportation to and from Alcoholics Anonymous meetings in your community if the attendance is pursuant to medical advice that membership in Alcoholics Anonymous is necessary for the treatment of a disease involving the excessive use of alcoholic liquors.
See Physical Examination , later. You can include in medical expenses the amount you pay for birth control pills prescribed by a doctor. You can include in medical expenses the part of the cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions. You can include in medical expenses the amounts you pay for breast reconstruction surgery, as well as breast prosthesis, following a mastectomy for cancer.
See Cosmetic Surgery , later. You can include in medical expenses amounts you pay for special equipment installed in a home, or for improvements, if their main purpose is medical care for you, your spouse, or your dependent.
The cost of permanent improvements that increase the value of your property may be partly included as a medical expense. The cost of the improvement is reduced by the increase in the value of your property. The difference is a medical expense. If the value of your property isn't increased by the improvement, the entire cost is included as a medical expense. Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, don't usually increase the value of the home and the cost can be included in full as medical expenses.
These improvements include, but aren't limited to, the following items. Installing porch lifts and other forms of lifts but elevators generally add value to the house. Only reasonable costs to accommodate a home to a disabled condition are considered medical care. Additional costs for personal motives, such as for architectural or aesthetic reasons, aren't medical expenses. Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses, as long as the main reason for them is medical care.
This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses.
John has arthritis and a heart condition. He can't climb stairs or get into a bathtub. On his doctor's advice, he installs a bathroom with a shower stall on the first floor of his two-story rented house. The landlord didn't pay any of the cost of buying and installing the special plumbing and didn't lower the rent. John can include in medical expenses the entire amount he paid.
You can include in medical expenses the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability. You can include in medical expenses the difference between the cost of a regular car and a car specially designed to hold a wheelchair. The includible costs of using a car for medical reasons are explained under Transportation , later.
You can include in medical expenses fees you pay to Christian Science practitioners for medical care. You can include in medical expenses amounts you pay for contact lenses needed for medical reasons.
You can also include the cost of equipment and materials required for using contact lenses, such as saline solution and enzyme cleaner. See Eyeglasses and Eye Surgery , later. You can include in medical expenses the amounts you pay for the prevention and alleviation of dental disease. Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay.
Treatment to alleviate dental disease includes services of a dentist for procedures such as X-rays, fillings, braces, extractions, dentures, and other dental ailments. You can include in medical expenses the cost of devices used in diagnosing and treating illness and disease.
You have diabetes and use a blood sugar test kit to monitor your blood sugar level. You can include the cost of the blood sugar test kit in your medical expenses. You can choose to apply them either way as long as you don't use the same expenses to claim both a credit and a medical expense deduction.
You can include in medical expenses amounts you pay for an inpatient's treatment at a therapeutic center for drug addiction. This includes meals and lodging at the center during treatment. See Medicines , later. You can include in medical expenses amounts you pay for eyeglasses and contact lenses needed for medical reasons. See Contact Lenses , earlier, for more information. You can include in medical expenses the amount you pay for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy.
You can include in medical expenses the cost of the following procedures to overcome an inability to have children. Procedures such as in vitro fertilization including temporary storage of eggs or sperm.
Surgery, including an operation to reverse prior surgery that prevented the person operated on from having children. See Lifetime Care—Advance Payments , later. You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. In general, this includes any costs, such as food, grooming, and veterinary care, incurred in maintaining the health and vitality of the service animal so that it may perform its duties.
You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental disability or illness of the individual receiving the treatment.
You can include in medical expenses amounts you pay to entitle you, your spouse, or a dependent to receive medical care from an HMO. These amounts are treated as medical insurance premiums. See Insurance Premiums , later. You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it.
See Nursing Services , later. See Capital Expenses , earlier. You can include in medical expenses amounts you pay for the cost of inpatient care at a hospital or similar institution if a principal reason for being there is to receive medical care. This includes amounts paid for meals and lodging. Also see Lodging , later. You can include in medical expenses insurance premiums you pay for policies that cover medical care.
You can't include in medical expenses insurance premiums that were paid and for which you are claiming a credit or deduction. Medical care policies can provide payment for treatment that includes:. Long-term care subject to additional limitations.
If you have a policy that provides payments for other than medical care, you can include the premiums for the medical care part of the policy if the charge for the medical part is reasonable. The cost of the medical part must be separately stated in the insurance contract or given to you in a separate statement.
When figuring the amount of insurance premiums you can deduct on Schedule A, don't include any of the following. Any qualified health insurance coverage premiums you paid to "U. Treasury—HCTC" for eligible coverage months for which you received the benefit of the advance monthly payment program, or. If advance payments of the premium tax credit were made or you are eligible for both the premium tax credit and the HCTC and elect to take the HCTC, see the Instructions for Form to see how to figure your credit.
Don't include in your medical and dental expenses any insurance premiums paid by an employer-sponsored health insurance plan unless the premiums are included on your Form W-2, Wage and Tax Statement. Also, don't include any other medical and dental expenses paid by the plan unless the amount paid is included on your Form W Your share of the FEHB premium is paid by making a pre-tax reduction in your salary.
Because you are an employee whose insurance premiums are paid with money that is never included in your gross income, you can't deduct the premiums paid with that money. Contributions made by your employer to provide coverage for qualified long-term care services under a flexible spending or similar arrangement must be included in your income.
This amount will be reported as wages on your Form W If you are a retired public safety officer, don't include as medical expenses any health or long-term care insurance premiums that you elected to have paid with tax-free distributions from a retirement plan.
This applies only to distributions that would otherwise be included in income. If you have medical expenses that are reimbursed by a health reimbursement arrangement, you can't include those expenses in your medical expenses. This is because an HRA is funded solely by the employer. If you are covered under social security or if you are a government employee who paid Medicare tax , you are enrolled in Medicare A. The payroll tax paid for Medicare A isn't a medical expense. If you aren't covered under social security or weren't a government employee who paid Medicare tax , you can voluntarily enroll in Medicare A.
In this situation you can include the premiums you paid for Medicare A as a medical expense. Medicare B is a supplemental medical insurance. Premiums you pay for Medicare B are a medical expense. Check the information you received from the Social Security Administration to find out your premium.
Medicare D is a voluntary prescription drug insurance program for persons with Medicare A or B. You can include as a medical expense premiums you pay for Medicare D. Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are:.
You must include in gross income cash payments you receive at the time of retirement for unused sick leave. You also must include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire.
You can include this cost of continuing participation in the health plan as a medical expense. If you participate in a health plan where your employer automatically applies the value of unused sick leave to the cost of your continuing participation in the health plan and you don't have the option to receive cash , don't include the value of the unused sick leave in gross income.
You can't include this cost of continuing participation in that health plan as a medical expense. Policies that pay you a guaranteed amount each week for a stated number of weeks if you are hospitalized for sickness or injury,.
The part of your car insurance that provides medical insurance coverage for all persons injured in or by your car because the part of the premium providing insurance for you, your spouse, and your dependents isn't stated separately from the part of the premium providing insurance for medical care for others, or.
Health or long-term care insurance if you elected to pay these premiums with tax-free distributions from a retirement plan made directly to the insurance provider and these distributions would otherwise have been included in income.
Generally, you can't deduct any additional premium you pay as the result of including on your policy someone who isn't your spouse or dependent, even if that person is your child under age However, you can deduct the additional premium if that person is: Your child whom you don't claim as a dependent because of the rules for children of divorced or separated parents,. Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's return.
Also, if you had family coverage when you added this individual to your policy and your premiums didn't increase, you can enter on Schedule A Form the full amount of your medical and dental insurance premiums. You can include in medical expenses the cost of keeping a person who is intellectually and developmentally disabled in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living.
You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care. See Breast Pumps and Supplies , earlier. You can include in medical expenses the cost of removing lead-based paints from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. These surfaces must be in poor repair peeling or cracking or within the child's reach. The cost of repainting the scraped area isn't a medical expense.
If, instead of removing the paint, you cover the area with wallboard or paneling, treat these items as capital expenses.
Don't include the cost of painting the wallboard as a medical expense. See Special Education , later. You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. However, you can't include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that aren't necessary for medical care.
You can include in medical expenses a part of a life-care fee or "founder's fee" you pay either monthly or as a lump sum under an agreement with a retirement home. The part of the payment you include is the amount properly allocable to medical care. The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. You can use a statement from the retirement home to prove the amount properly allocable to medical care.
The statement must be based either on the home's prior experience or on information from a comparable home. You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. The payments must be a condition for the institution's future acceptance of your child and must not be refundable.
Generally, you can't include in medical expenses current payments for medical care including medical insurance to be provided substantially beyond the end of the year. This rule doesn't apply in situations where the future care is purchased in connection with obtaining lifetime care of the type described earlier. You can include in medical expenses the cost of meals and lodging at a hospital or similar institution if a principal reason for being there is to receive medical care.
See Nursing Home , later. You may be able to include in medical expenses the cost of lodging not provided in a hospital or similar institution. You can include the cost of such lodging while away from home if all of the following requirements are met. The medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital. There is no significant element of personal pleasure, recreation, or vacation in the travel away from home.
You can include lodging for a person traveling with the person receiving the medical care. Don't include the cost of lodging while away from home for medical treatment if that treatment isn't received from a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of, a licensed hospital or if that lodging isn't primarily for or essential to the medical care received.
You can include in medical expenses amounts paid for qualified long-term care services and premiums paid for qualified long-term care insurance contracts. Qualified long-term care services are necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, rehabilitative services, and maintenance and personal care services defined later that are:.
An individual is chronically ill if, within the previous 12 months, a licensed health care practitioner has certified that the individual meets either of the following descriptions.
He or she is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. He or she requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment.
Maintenance or personal care services is care which has as its primary purpose the providing of a chronically ill individual with needed assistance with his or her disabilities including protection from threats to health and safety due to severe cognitive impairment. A qualified long-term care insurance contract is an insurance contract that provides only coverage of qualified long-term care services. Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed,.
Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract must be used only to reduce future premiums or increase future benefits, and.
Generally not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer, or the contract makes per diem or other periodic payments without regard to expenses. The amount of qualified long-term care premiums you can include is limited. You can include the following as medical expenses on Schedule A Form Also, if you are an eligible retired public safety officer, you can't include premiums for long-term care insurance if you elected to pay these premiums with tax-free distributions from a qualified retirement plan made directly to the insurance provider and these distributions would otherwise have been included in your income.
You can include in medical expenses the cost of meals at a hospital or similar institution if a principal reason for being there is to get medical care.
You can't include in medical expenses the cost of meals that aren't part of inpatient care. You can include in medical expenses amounts paid for admission and transportation to a medical conference if the medical conference concerns the chronic illness of yourself, your spouse, or your dependent. The costs of the medical conference must be primarily for and necessary to the medical care of you, your spouse, or your dependent. The majority of the time spent at the conference must be spent attending sessions on medical information.
The cost of meals and lodging while attending the conference isn't deductible as a medical expense. You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. You can include in medical expenses amounts you pay for prescribed medicines and drugs. A prescribed drug is one that requires a prescription by a doctor for its use by an individual.
You can also include amounts you pay for insulin. Except for insulin, you can't include in medical expenses amounts you pay for a drug that isn't prescribed. You can include in medical expenses the cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. This includes the cost of meals and lodging in the home if a principal reason for being there is to get medical care.
Don't include the cost of meals and lodging if the reason for being in the home is personal. You can, however, include in medical expenses the part of the cost that is for medical or nursing care. You can include in medical expenses wages and other amounts you pay for nursing services.
The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. These services can be provided in your home or another care facility.
Generally, only the amount spent for nursing services is a medical expense. If the attendant also provides personal and household services, amounts paid to the attendant must be divided between the time spent performing household and personal services and the time spent for nursing services. However, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. See Maintenance and personal care services under Long-Term Care , earlier.
Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. You can also include in medical expenses part of the amount you pay for that attendant's meals.
Divide the food expense among the household members to find the cost of the attendant's food. Then divide that cost in the same manner as in the preceding paragraph. If you had to pay additional amounts for household upkeep because of the attendant, you can include the extra amounts with your medical expenses.
This includes extra rent or utilities you pay because you moved to a larger apartment to provide space for the attendant. You can include as a medical expense social security tax, FUTA, Medicare tax, and state employment taxes you pay for an attendant who provides medical care. If the attendant also provides personal and household services, you can include as a medical expense only the amount of employment taxes paid for medical services as explained earlier.
For information on employment tax responsibilities of household employers, see Pub. You can include in medical expenses amounts you pay for legal operations that aren't for unnecessary cosmetic surgery. See Eyeglasses , earlier. See Transplants , later. You can include in medical expenses amounts you pay for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician.
You don't have to be ill at the time of the examination. You can include in medical expenses the amount you pay to purchase a pregnancy test kit to determine if you are pregnant. You can't include in medical expenses the amount of health insurance premiums paid by or through the premium tax credit. You also can't include in medical expenses any amount of advance payments of the premium tax credit made that you did not have to pay back.
However, any amount of advance payments of the premium tax credit that you did have to pay back can be included in medical expenses. Amy is under age 65 and unmarried. You can include in medical expenses amounts you pay for psychiatric care. This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care.
See Psychoanalysis , next, and Transportation , later. You can include in medical expenses payments for psychoanalysis. However, you can't include payments for psychoanalysis that is part of required training to be a psychoanalyst. You can include in medical expenses fees you pay on a doctor's recommendation for a child's tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders.
You can include in medical expenses the cost tuition, meals, and lodging of attending a school that furnishes special education to help a child to overcome learning disabilities. For expenses to be deductible, a doctor must recommend that the child attend the school.
Overcoming the learning disabilities must be a principal reason for attending the school, and any ordinary education received must be incidental to the special education provided. You can't include in medical expenses the cost of sending a child with behavioral problems to a school where the course of study and the disciplinary methods have a beneficial effect on the child's attitude if the availability of medical care in the school isn't a principal reason for sending the student there.
You can include in medical expenses the cost of a legal sterilization a legally performed operation to make a person unable to have children. Also see Vasectomy , later. You can include in medical expenses amounts you pay for a program to stop smoking.
However, you can't include in medical expenses amounts you pay for drugs that don't require a prescription, such as nicotine gum or patches, that are designed to help stop smoking.
See Operations , earlier. You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing, or has a speech disability communicate over a regular telephone. You can also include the cost of repairing the equipment. You can include in medical expenses the cost of equipment that displays the audio part of television programs as subtitles for persons with a hearing disability.
This may be the cost of an adapter that attaches to a regular set. It also may be the part of the cost of a specially equipped television that exceeds the cost of the same model regular television set. You can include in medical expenses amounts paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ.
You can include any expenses you pay for the medical care of a donor in connection with the donating of an organ. You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care. Transportation expenses of a parent who must go with a child who needs medical care,.
Transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone, and. Transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. You can include out-of-pocket expenses, such as the cost of gas and oil, when you use a car for medical reasons. You can't include depreciation, insurance, general repair, or maintenance expenses.
If you don't want to use your actual expenses for , you can use the standard medical mileage rate of 17 cents a mile. You can also include parking fees and tolls. You can add these fees and tolls to your medical expenses whether you use actual expenses or the standard mileage rate. In , Bill Jones drove 2, miles for medical reasons.
He wants to figure the amount he can include in medical expenses both ways to see which gives him the greater deduction. He figures the actual expenses first. He then figures the standard mileage amount. You can't include in medical expenses the cost of transportation in the following situations. Going to and from work, even if your condition requires an unusual means of transportation.
Travel for purely personal reasons to another city for an operation or other medical care. The costs of operating a specially equipped car for other than medical reasons. You can include in medical expenses amounts you pay for transportation to another city if the trip is primarily for, and essential to, receiving medical services. See Lodging , earlier. You can't include in medical expenses a trip or vacation taken merely for a change in environment, improvement of morale, or general improvement of health, even if the trip is made on the advice of a doctor.
However, see Medical Conferences , earlier. Under special circumstances, you can include charges for tuition in medical expenses. See Special Education , earlier. A lump-sum fee which includes education, board, and medical care—without distinguishing which part of the fee results from medical care—is not considered an amount payable for medical care.
However, you can include charges for a health plan included in a lump-sum tuition fee if the charges are separately stated or can easily be obtained from the school. See Eye Surgery , earlier. You can include in medical expenses amounts you pay to lose weight if it is a treatment for a specific disease diagnosed by a physician such as obesity, hypertension, or heart disease.
This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings. You can't include membership dues in a gym, health club, or spa as medical expenses, but you can include separate fees charged there for weight loss activities.
You can't include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs.
You can include the cost of special food in medical expenses only if:. The amount you can include in medical expenses is limited to the amount by which the cost of the special food exceeds the cost of a normal diet.
You can include in medical expenses the amounts you pay for a wheelchair used for the relief of a sickness or disability. The cost of operating and maintaining the wheelchair is also a medical expense. You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease. Following is a list of some items that you can't include in figuring your medical expense deduction.
You can't include in medical expenses amounts you pay for the care of children, even if the expenses enable you, your spouse, or your dependent to get medical or dental treatment.
Also, any expense allowed as a childcare credit can't be treated as an expense paid for medical care. You can't include in medical expenses amounts you pay for controlled substances such as marijuana, laetrile, etc.
Generally, you can't include in medical expenses the amount you pay for unnecessary cosmetic surgery. This includes any procedure that is directed at improving the patient's appearance and doesn't meaningfully promote the proper function of the body or prevent or treat illness or disease. You generally can't include in medical expenses the amount you pay for procedures such as face lifts, hair transplants, hair removal electrolysis , and liposuction.
You can include in medical expenses the amount you pay for cosmetic surgery if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.
An individual undergoes surgery that removes a breast as part of treatment for cancer. She pays a surgeon to reconstruct the breast. The surgery to reconstruct the breast corrects a deformity directly related to the disease. The cost of the surgery is includible in her medical expenses.
You can't include in medical expenses the cost of dancing lessons, swimming lessons, etc. You can't include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. See Cosmetic Surgery , earlier.
You can't include in medical expenses amounts for which you are fully reimbursed by your flexible spending account if you contribute a part of your income on a pre-tax basis to pay for the qualified benefit. This rule doesn't apply in situations where the future care is purchased in connection with obtaining lifetime care, as explained under Lifetime Care—Advance Payments , or qualified long-term care insurance contracts, as explained under Long-Term Care , earlier.
You can't include in medical expenses health club dues or amounts paid to improve one's general health or to relieve physical or mental discomfort not related to a particular medical condition. You can't include in medical expenses the cost of membership in any club organized for business, pleasure, recreation, or other social purpose. You can't include in medical expenses amounts you pay for health insurance you use in figuring your health coverage tax credit. For more information, see the Instructions for Form You can't include in medical expenses any payment or distribution for medical expenses out of a health savings account.
Contributions to health savings accounts are deducted separately. You can't include in medical expenses the cost of household help, even if such help is recommended by a doctor. This is a personal expense that isn't deductible. However, you may be able to include certain expenses paid to a person providing nursing-type services.
Also, certain maintenance or personal care services provided for qualified long-term care can be included in medical expenses. You can't include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners.
You can't include in medical expenses amounts you contribute to an Archer MSA. You can't include expenses you pay for with a tax-free distribution from your Archer MSA. You also can't use other funds equal to the amount of the distribution and include the expenses. In general, you can't include in your medical expenses the cost of a prescribed drug brought in or ordered shipped from another country.
You can only include the cost of a drug that was imported legally. For example, you can include the cost of a prescribed drug the Food and Drug Administration announces can be legally imported by individuals. You can include the cost of a prescribed drug you purchase and consume in another country if the drug is legal in both the other country and the United States.
All University of Rochester regular full-time and part-time faculty and staff are eligible to participate. You must sign up through the Well-U enrollment site to be eligible for reimbursement. You may attend meetings outside of the U of R and be eligible for the reimbursement once you sign up here. After the completion of 16 weeks of the program, employees must email a copy of their passbook, their employee ID number, and a copy of their account status to their liaison for those participating at work or to well-u-info rochester.
Typically, employees will see the reimbursement in their paycheck within two to three pay periods after they send in the required materials. Monthly Pass offers members the flexibility to attend meetings anywhere. You may start attending meetings the day that you purchase the monthly pass, but you must print out a Monthly Pass Temporary Card to use until you receive your real one in the mail. It is a recurring billing model, which renews each month at the special University of Rochester price until you cancel.
Your credit card will be charged up to 15 days prior to the end of your first month, and each month thereafter, to ensure you receive your new Monthly Pass on time. An e-mail address and a credit or debit card are required.
If you have a problem with mail delivery, or if you ever lose a card, you can print out a Monthly Pass Temporary Card from the WeightWatchers.
Please contact Customer Service at monthlypass weightwatchers. Members can cancel their Monthly Pass through their WeightWatchers. Note that we cannot process cancellation requests at meeting locations.
Except in special refund circumstances, there are no refunds for the current subscription month. If a special refund circumstance exists, the member will be refunded for the entire month, as refunds are based on subscription months and are not prorated.
A full set of rules surrounding Monthly Pass cancellations and refunds can be found on the Weight Watchers website. No, all University of Rochester employee Monthly Pass members, regardless of how they purchased their Monthly Pass are welcome to attend the At-Work meeting. However, if you want to obtain the special University of Rochester pricing and reimbursement, you must cancel your current subscription and sign up for a new subscription with the special University of Rochester discount code.
If you wish to do this, you can contact Weight Watchers directly and have them transfer your existing account history to your new account so you will not lose previously recorded data. Your Monthly Pass automatically renews each month at the special University of Rochester price until you cancel. Your credit card will be charged up to 15 days prior to the end of your first month, and then each month on that date thereafter, to ensure you receive your new Monthly Pass on time.
At Weight Watchers, weight management is a partnership that combines our knowledge and experience with your efforts. We teach you about good nutrition, activity, and healthy behavior. Upon joining, you are weighed and choose an initial weight goal and ultimate goal. If your ultimate goal is within the Weight Watchers healthy weight ranges chart which is based on Body Mass Index or has been prescribed by your doctor, you will be eligible for Lifetime Membership when you achieve it and complete the maintenance phase of the Program.
The Weight Watchers two food plans The Flex Plan and the Core Plan are explained, and you choose the one that suits you best initially. Members are taught the 8 Good Health Guidelines and the four pillars of the Weight Watchers program, which include eating healthy, being active, optimizing healthy behaviors, and the importance of a supportive environment.
Please visit the Weight Watchers site to find local meeting locations. Once you have registered for and purchased a Weight Watchers Online subscription, you may access it via WeightWatchers. Help is available in the upper right-hand corner of every page on WeightWatchers. The typical response time is within 24 hours. The Become a Runner program starts out with a mix of walking and running and very slowly progresses to all running.
By the end of the program you will run 3. At the beginning, expect to walk 1 minute, run 1 minute or as much as you can for 20 minutes total. Register through the YMCA website- http: You will find additional enrollment information on the Well-U, Become a Runner page. You must attend 7 of the 9 in-person training sessions to receive the refund.
Enter your employee ID number correctly and you will receive your refund loaded into your paycheck within 2 pay periods of program completion.
This is your chance to meet the coach, look over the training plan, and ask any and all questions you have before committing to the program. Refunds for participants dropping from the program will not be issued. Running in the rain is fun! Unless weather conditions are extreme, we will be running outside.
Parking costs are based on the program location for each session. Listed below are the parking options for each location:. Parking is available in the visitor lot at Saunders Research Building for a fee. Well-U will not cover the cost of parking.
This is about a minute walk to Saunders Research Building. Champions are responsible for promoting wellness programs and events to their coworkers and communicating the needs and wants of their department back to Well-U. At the beginning of each year we require Champions to reenroll in order to affirm their commitment to being a Champion and allow new people to sign up if the previous Champion is no longer interested in being a Champion.
Along with the title, Well-U also holds quarterly events, exclusively for our Champions, to thank you all for your dedication to health and wellness in our UR community. The majority of classes are held once a week for 8-week sessions, and you must sign up again after the 8-week session is over if you would like to continue attending. Session begin and end dates are listed on the Well-U fitness class page.
Certain classes are held on a monthly basis. Participants enrolled in classes that are held monthly must still re-sign up at the end of every session. If someone is no longer able to attend, we immediately notify the next person on the waitlist. As a waitlist member, you may be notified to join the class early on, or you may never get into the class. We encourage all employees to pay attention to the registration opening date and enroll as early as you can.
Sign up for the Weekly Wellness newsletter to receive information about fitness class registration dates. As per the Enrollment Policy, employees may only enroll in 1 class per session. However, if a class still has open spaces in it after the first class, you may sign up for a second class. If you cannot make it to a class, please notify your instructor at least 24 hours in advance when possible so that we can notify the next person on the waitlist.
Log on to Securian Life's website, www. Pays the policy benefit and any accumulated cash value if the insured person dies during the term of coverage.
Allows you to set aside money that can be used during your lifetime for longer term financial needs such as paying for college, buying a new home or building retirement funds.
Often used to cover a specific need such as covering medical bills and burial or paying off a home mortgage. You may continue all of your GUL coverage until age if you terminate, retire from the University of Rochester or become ineligible for the plan.
You may continue your GOTL coverage, within limits, until age 70 if you terminate, retire from the University of Rochester or become ineligible for the plan. Service completed at any higher educational institution, teaching hospital, not-for-profit research foundation, or not-for-profit support organization for higher educational institutions, as well as service at a member of the controlled group of the University, will count towards the two-year service requirement.
To receive this service credit, you must complete a Retirement Service Credit Form. Complete the form within 90 days of your appointment date to receive University Contributions retroactively. Thompson Health System, Inc. All employees are eligible to make Voluntary Contributions; except you are not allowed to participate if you are a student whose employment is incidental to your education at the University.
In addition, eligible employees will be automatically enrolled explained below to make Voluntary Contributions. Effective July 1, , newly hired or rehired eligible faculty and staff will be automatically enrolled to make their own contributions, unless you affirmatively elect a different percentage or affirmatively decline to make contributions within 60 days of becoming eligible to participate in the Plan. If you opt out within 60 days of becoming eligible, no contributions will be withheld from your paycheck.
Once automatic Voluntary Contributions start, you may elect to change or stop Voluntary Contributions at any time. You may elect to make Voluntary Contributions as soon as you are hired, and you may increase, decrease or begin making Voluntary Contributions any time during the year. Complete your election online at TIAA. For the Plan Year during which you satisfy the eligibility requirements, Direct Contributions will be made on base salary paid for full payroll periods after you satisfy the eligibility requirements i.
The University Direct Contribution is calculated each pay period based on your eligible gross earnings, using your accumulated earnings throughout the plan year July 1, June 30, and follows the formula below:. No, the University of Rochester Retirement Program is not a matching plan. For the Plan Year during which you satisfy the eligibility requirements, Direct Contributions will be made for base salary paid for full payroll periods after you satisfy the eligibility requirement, regardless of your Voluntary Contributions.
To review your contributions, log into your TIAA account online tiaa. You are not required to take action to begin receiving University Direct Contributions; however, you can complete your enrollment, elect your investment allocations, and designate your beneficiaries online at tiaa.
You will receive your first contribution on earnings from the first full pay period in which you are eligible. If you become eligible in the middle of a pay period, you will receive your first contribution with the next pay period's earnings. Your combined pre-tax and Roth after-tax Voluntary Contributions to the Retirement Program may be made in any amount up to the limits imposed by the Internal Revenue Code.
Maximum annual Voluntary Contribution limits for Calendar Year You may be able to 'roll' a distribution from another unrelated employer's plan and certain IRAs to the Retirement Program, provided that the distributing plan or IRA was qualified and the following requirements are met:.
If you have any questions about rollover contributions or would like to initiate a rollover into the Retirement Program, contact the record keeper, TIAA, at You may choose from wide range of mutual funds and annuity options from well-known financial providers.
View the Investment Menu for more information. Additional information on these funds, including performance, can be found at tiaa. TIAA can help you to understand, enroll, and manage your participation in the University of Rochester Retirement Program at no additional cost. Call , or schedule an individual advice session, with a local TIAA financial consultant. To schedule a session, go to TIAA. When you sever from employment from the University and members of its controlled group, you have four options with your accounts:.
The b Retirement Program allows eligible employees the opportunity to save for retirement on a tax-advantaged basis and provides a direct contribution toward retirement savings. Detailed eligibility information can be found here. The Deferred Compensation b Plan allows eligible participants to accumulate tax-deferred savings for retirement or other financial needs beyond the limits of the University of Rochester b Retirement Program.
The UR has established criteria in determining retirement eligibility. We use several key factors to determine eligibility and appropriate retirement grandparent level:. There are additional factors that are detailed in our Retiree Benefits Summaries.
We encourage employees to read through the summaries, attend a Retiree Session and meet with a Retiree HR Representative. A comprehensive list of retiree health benefits is located here. These forms should only be completed once you have met with a Retiree HR Representative and have selected your retirement date. Your cost for retiree health plan benefits are determined by the UR health plan that you are enrolled in, your retirement grandparent level and the contribution from UR.
Retiree health plan costs are located here. Covered spouses and domestic partners will be included on billing statements. The billing statement will include amount due, where to send payment and date payment is due by. If you enrolled in a University of Rochester Medicare Advantage plan, coverage will begin first of the month following your retirement date.
You retire January 20th, your coverage will start February 1st. Generally, Medicare Part A covers hospital care, skilled nursing facility care, nursing home care, hospice, home health services. Medicare Part D is prescription drug coverage. There are two ways to get prescription drug coverage — enroll in a Medicare Advantage plan that has Part D coverage or purchase drug coverage through Medicare Private Fee-for-Service plans and Medical Savings Account plans.
There are several ways to sign up for Medicare Part A and B. You may be eligible for active employee health benefits and will become ineligible for retiree health benefits. You may ask for a replacement Medicare card using your online my Social Security account, call Social Security at or contact your local Social Security office. Power of Attorney POA documents should be emailed to retireebenefits ur.
HIICAP provides free, accurate and objective information, counseling and assistance on Medicare and other related health insurance information or coverage plans. No, but you need to be a new homeowner in a qualifying City of Rochester neighborhood Current city homeowners are not eligible. You can use either your UR medical plan or your VSP vision coverage for a specific service or purchase.
New hires and newly eligible faculty and staff have 30 days to enroll. You can also enroll in VSP when you have a qualifying event or on an annual basis during Open Enrollment. You will not receive a VSP card in the mail. When you go to your provider, you will let them know you have VSP and they will be able to apply the discounts.
If you wish to print a member ID card, you can do so by registering and logging into www. For registration instructions, see question: You can also print a Member Vision Card to keep in your wallet. Click on the link in the left toolbar called Member Vision Card. Contact Corestream at or customerservice corestream. You can also enroll in the legal plan during open enrollment.
Yes, Hyatt Legal Plans will mail you a letter upon your enrollment, which will include your Hyatt-generated membership number. Simply log into www. You can also contact Corestream at or customerservice corestream. Proof of completion e. Yes, as long as, the non-credit courses are taken at a college or university and meet the criteria of being directly job-related, having at least 15 contact hours, having outside readings and assignments, and having a formal evaluation based on a final exam.
No, only full-time service can be counted towards service requirement for the year Dependent Children Tuition Waiver Benefit. This service requirement may be met by full-time service at another college or university that offered a tuition benefit plan for dependent children for which the faculty or staff member was eligible.
To receive credit for full-time service completed at another college or university, please complete a Tuition Benefits Service Credit Form and submit it to the Office of Total Rewards for review within 30 days from the start of the course s. All benefit eligible and non-benefit eligible faculty and staff may apply for LTC. In addition, family members of faculty and staff are eligible to apply. All applicants must complete a Statement of Health and be approved by the insurance carrier before a policy will be issued.
FAQs regarding leave, disability, and vacation can be found on the Leave Administration website. Please consider downloading the latest version of Internet Explorer to experience this site as intended. Long-Term Disability Plan 90 Days: Platforms for enrolling in benefits vary depending on the benefit you are looking to enroll in: Once your initial eligibility period is over you may enroll in or change your benefit elections for the following benefits during the yearly, 2-week Open Enrollment timeframe early November: Most other benefits may be enrolled in or changed anytime throughout the year.
You must submit a manual request for reimbursement for your FSA administrator. You only have access to the funds currently in your account, not the full annual election. Employee is not covered by any other health plan, including spousal health insurance, except for that the IRS permits.
Employee cannot be enrolled in any part of Medicare, Tricare, Medicaid or state health care programs. Only preventative, dental and vision is permitted. There are three ways you can use your HSA funds: Swipe your card at the point of service to pay for qualified medical expenses. Use online bill payment to pay your provider directly from your HSA. Pay for a qualified medical expense out-of-pocket, then reimburse yourself from your HSA. You will have a lower deductible, copay, coinsurance, and out-of-pocket maximum than tier 2 and tier 3 providers.
Services provided at the tier 2 benefit level will be subject to higher deductibles, coinsurance, copays and out-of-pocket maximums than tier 1 providers, but lower than tier 3 providers.
Tier 3 — Out-Of-Network: