2003 Tax Help Archives  
Publication 502 2003 Tax Year

Index

This is archived information that pertains only to the 2003 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

A

Abortion, Abortion
Acupuncture, Acupuncture
Addiction:
Alcohol, Alcoholism
Drug, Drug Addiction
Adopted child medical expense, Adopted child.
AGI limitation, How Much of the Expense Can You Deduct?
Alcoholism, Alcoholism
Ambulance, Ambulance
Artificial limb, Artificial Limb
Artificial teeth, Artificial Teeth
Aspirin, Nonprescription Drugs and Medicines
Assistance (see Tax help)
Assisted living (see Nursing home)
ATAA workers, health coverage tax credit, ATAA workers.
Athletic club (see Health club dues)
Autoette (see Wheelchair)
Automobile (see Car)

C

Capital asset, operation and upkeep, Operation and upkeep.
Capital expense worksheet,
Capital expenses, Capital Expenses
Car, Car, Car expenses.
Child:
Adopted, Adopted child.
Care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby
Learning disability (see Special education)
Missing, Important Reminders
Of divorced or separated parents, Child of divorced or separated parents.
Paint removal, lead based, Lead-Based Paint Removal
Patterning exercises, Patterning exercises.
Special education, Special Education
With disabilities, Dependents with disabilities.
Chiropractor, Chiropractor
Christian Science practitioner, Christian Science Practitioner
Chronically ill, Chronically ill individual.
Comments on publication, Comments and suggestions.
Community property, Community property states.
Computer data bank, Medical Information Plan
Conferences, medical, Medical Conferences
Contact lenses, Contact Lenses
Controlled substances, Controlled Substances, Illegal Operations and Treatments
Cosmetic surgery, Cosmetic Surgery
Credit, health coverage tax, Health Coverage Tax Credit, Health Coverage Tax Credit
Crutches, Crutches

D

Damages received, Damages For Personal Injuries
Dancing lessons, Dancing Lessons
Decedent's medical expenses, Decedent.
Definition of medical expenses, What Are Medical Expenses?
Dental treatment, Dental Treatment
(see also Teeth whitening)
Dentures (see Artificial teeth)
Dependent's medical expenses, Dependent.
Dependents with disabilities, Dependents with disabilities.
Diagnostic devices, Diagnostic Devices
Diaper service, Diaper Service
Disability expenses, Impairment-Related Work Expenses
Disability, learning (see Special education)
Disabled dependent care expenses, Disabled Dependent Care Expenses
Drug addiction, Drug Addiction
Drugs, Medicines, Nonprescription Drugs and Medicines (see Medicines)
Dues, health club, Health Club Dues

E

Education, special, Special Education
Electrolysis (see Cosmetic surgery)
Employer-sponsored health insurance plan, Employer-Sponsored Health Insurance Plan
Employment taxes, Employment taxes.
Equipment, medical, sale of, Sale of Medical Equipment or Property
Excess reimbursement worksheets, , ,
Expenses includible this year, What Expenses Can You Include This Year?
Expenses, capital, Capital Expenses
Eye surgery, Eye Surgery
Eyeglasses, Eyeglasses

F

Fertility enhancement, Fertility Enhancement
Figuring the deduction, How Do You Figure Your Deduction?
Flexible spending arrangement, Flexible spending arrangement.
Food: (see Meals)
Weight-loss program, Weight-Loss Program, Weight-Loss Program
Form:
1040 (Schedule A), What Tax Form Do You Use?
1040X, What Expenses Can You Include This Year?
2106, Where to report.
2106 –EZ, Where to report.
8885, How To Report
Founder's fee, Founder's Fee
Free tax services, How To Get Tax Help
Funeral expenses, Funeral Expenses
Future:
Medical care, Payments for future medical care., Future Medical Care

G

Gain or loss on sale of medical equipment or property worksheet,
Glasses, Eyeglasses
Guide dog, Guide Dog or Other Animal
Gym (see Health club dues)

H

Hair:, Wig
(see also Wig)
Removal (see Cosmetic surgery)
Transplant (see Cosmetic surgery)
Health:
Club dues, Health Club Dues
Coverage tax credit, Health Coverage Tax Credit, Health Coverage Tax Credit
Institute, Health Institute
(see also Health club dues)
Insurance for self-employed persons, Health Insurance Costs for Self-Employed Persons
Maintenance organization (HMO), Health Maintenance Organization (HMO)
Reimbursement arrangement (HRA), Health reimbursement arrangement (HRA)., Health reimbursement arrangement (HRA).
Spa (see Health club dues)
Hearing aid, Hearing Aids
Hearing-ear dog (see Guide dog)
Help (see Tax help)
Home:
Care (see Nursing services)
Improvements (see Capital expenses)
Hospital services, Hospital Services
(see also Lodging)
Hotels, motels (see Lodging)
Household help, Household Help
How to figure your deduction, How Do You Figure Your Deduction?
How to report:
Health coverage tax credit, How To Report
Health insurance costs for self-employed persons, Where to report.
Impairment-related work expenses, Where to report.
Medical and dental expenses, How Do You Figure and Report the Deduction on Your Tax Return?

I

Illegal:
Operations and treatments, Illegal Operations and Treatments
Substances (see Controlled substances)
Impairment-related expenses, Impairment-Related Work Expenses
In vitro fertilization, Fertility Enhancement
Insulin, Medicines, Nonprescription Drugs and Medicines
Insurance:
Credit for, Health Coverage Tax Credit
Employer-sponsored, Employer-Sponsored Health Insurance Plan
Not includible, Insurance Premiums You Cannot Include
Premiums, Insurance Premiums
Premiums paid by you and your employer, Premiums paid by you and your employer.
Premiums paid by your employer, Premiums paid by your employer.
Premiums you pay, Premiums paid by you.
Prepaid, Prepaid Insurance Premiums
Reimbursement, Insurance Reimbursement
Reimbursement for expenses not deducted, What If You Are Reimbursed for Medical Expenses You Did Not Deduct?
Reimbursement more than expenses, What If Your Insurance Reimbursement Is More Than Your Medical Expenses?
Reimbursement received in a later year, What If You Receive Insurance Reimbursement in a Later Year?
Self-employed persons, Health Insurance Costs for Self-Employed Persons

L

Laboratory fees, Laboratory Fees
Lawsuit, Damages For Personal Injuries
Lead-based paint removal, Lead-Based Paint Removal
Learning disability (see Special education)
Legal fees, Legal Fees
Lessons:
Dancing, Dancing Lessons
Swimming, Swimming Lessons
Lifetime care, Lifetime Care—Advance Payments
Lodging, Lodging
Long-term:
Care, Insurance Premiums, Long-Term Care
Care insurance contracts, Qualified Long-Term Care Insurance Contracts
Care services, Qualified Long-Term Care Services

M

Married filing separately, Separate returns.
Maternity clothes, Maternity Clothes
Meals, Meals
Medical:
Care, future, Future Medical Care
Conferences, Medical Conferences
Expenses, adopted child's, Adopted child.
Expenses, decedent's, Decedent.
Expenses, defined, What Are Medical Expenses?
Expenses, dependent's, Dependent.
Expenses, spouse's, Spouse.
Information plan, Medical Information Plan
Savings accounts (MSAs), Medical Savings Account (MSA)
Services, Medical Services
Medicare, Medicare A, Medicare B
Medicines, Medicines, Nonprescription Drugs and Medicines
Mentally retarded, home for, Mentally Retarded, Special Home for
Mileage rate, Important Changes, Car expenses.
More information (see Tax help)
Multiple support agreement, Support claimed under a multiple support agreement.

N

Nursing home, Nursing Home
Nursing services, Nursing Services
(see also Chronically ill individuals)
Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby
Nutritional supplements, Nutritional Supplements

O

Operations, Operations
(see also Cosmetic surgery)
Optometrist (see Eyeglasses)
Organ donors (see Transplants)
Osteopath, Osteopath
Oxygen, Oxygen

P

Paint removal, lead-based, Lead-Based Paint Removal
Parents, divorced or separated, Child of divorced or separated parents.
Parking fees and tolls, Car expenses.
Patterning exercises, Patterning exercises.
Personal injuries, damages for, Damages For Personal Injuries
Personal use items, Personal Use Items
Plastic surgery (see Cosmetic surgery)
Premiums:
Insurance, Insurance Premiums
Paid by you, Premiums paid by you.
Paid by you and your employer, Premiums paid by you and your employer.
Paid by your employer, Premiums paid by your employer.
Qualified long-term care, Qualified Long-Term Care Insurance Contracts
Prepaid insurance, Prepaid Insurance Premiums
Property, medical, sale of, Sale of Medical Equipment or Property
Prosthesis (see Artificial limb)
Psychiatric care, Psychiatric Care
Psychoanalysis, Psychoanalysis
Psychologist, Psychologist
Publications (see Tax help)

R

Radial keratotomy, Eye Surgery
Recordkeeping, How Do You Figure Your Deduction?
Rehabilitation facility (see Nursing home)
Reimbursements, How Do You Treat Reimbursements?
Rental property, improvements to, Improvements to property rented by a person with a disability.

S

Sale of medical property, Sale of Medical Equipment or Property
Seeing-eye dog (see Guide dog)
Self-employed persons, health insurance deduction, Important Changes, Health Insurance Costs for Self-Employed Persons
Senior housing (see Nursing home)
Separate returns, Separate returns.
Services:
Household help, Household Help
Legal, Legal Fees
Medical, Medical Services
Nursing, Nursing Services
Settlement of damage suit, Damages For Personal Injuries
Sick leave, Unused Sick Leave Used to Pay Premiums
Spouse's medical expenses, Spouse.
Standard mileage rate, Important Changes, Car expenses.
Sterilization, Sterilization
Stop-smoking program, Stop-Smoking Programs
Suggestions for publication, Comments and suggestions.
Support, multiple agreement, Support claimed under a multiple support agreement.
Surgery (see Operations)
Surgery:
Breast reconstruction , Breast Reconstruction Surgery
Cosmetic, Cosmetic Surgery
Eye, Eye Surgery
Swimming lessons (see Dancing lessons)

T

Tax Form (see Form)
Tax help, How To Get Tax Help
Taxes, employment, Employment taxes.
Taxpayer Advocate, Contacting your Taxpayer Advocate.
Teeth whitening, Teeth Whitening
Telephone, Telephone
Television, Television
Therapy, Therapy
Transplants, Transplants
Transportation, Transportation, Trips
Travel (see Transportation) (see Trips)
Trips, Trips
(see also Lodging)
TTY/TDD information, How To Get Tax Help
Tuition, medical expenses included in, Tuition

V

Vasectomy, Vasectomy
Veterinary fees, Veterinary Fees
Vision correction surgery (see Eye surgery)

W

Weight-loss program, Weight-Loss Program, Weight-Loss Program
What expenses are includible, What Medical Expenses Are Includible?
What records to keep, How Do You Figure Your Deduction?
Wheelchair, Wheelchair
Whose expenses are includible, Whose Medical Expenses Can You Include?
Wig, Wig
Work expenses:
Disabled dependent care, Disabled Dependent Care Expenses
Impairment-related, Impairment-Related Work Expenses