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Acupuncturists, chiropractors, den- tists, eye doctors, medical doctors, occu- pational therapists, osteopathic doctors, physical therapists, podiatrists, psychia- trists, psychoanalysts (medical care on- ly), and psychologists. Medical examinations, X-ray and laboratory services, insulin treatment, and whirlpool baths your doctor ordered. Diagnostic tests, such as a full-body scan, pregnancy test, or blood sugar test kit. Nursing help (including your share of the employment taxes paid). If you paid someone to do both nursing and housework, you can deduct only the cost of the nursing help. Hospital care (including meals and lodging), clinic costs, and lab fees. Qualified long-term care services (see Pub. 502). The supplemental part of Medicare insurance (Medicare B). The premiums you pay for Medi- care Part D insurance. A program to stop smoking and for prescription medicines to alleviate nico- tine withdrawal. A weight-loss program as treat- ment for a specific disease (including obesity) diagnosed by a doctor. Medical treatment at a center for drug or alcohol addiction. Medical aids such as eyeglasses, contact lenses, hearing aids, braces, crutches, wheelchairs, and guide dogs, including the cost of maintaining them. Surgery to improve defective vi- sion, such as laser eye surgery or radial keratotomy. Lodging expenses (but not meals) while away from home to receive medi- cal care in a hospital or a medical care facility related to a hospital, provided there was no significant element of per- sonal pleasure, recreation, or vacation in the travel. Do not deduct more than $50 a night for each eligible person. Ambulance service and other travel costs to get medical care. If you used your own car, you can claim what you spent for gas and oil to go to and from the place you received the care; or you can claim 24 cents per mile. Add park- ing and tolls to the amount you claim under either method. Cost of breast pumps and supplies that assist lactation. Deceased taxpayer. Certain medical expenses paid out of a deceased taxpay- er's estate can be claimed on the de- ceased taxpayer's final return. See Pub. 502 for details. Limit on long-term care premiums you can deduct. The amount you can deduct for qualified long-term care in- surance contracts (as defined in Pub. 502) depends on the age, at the end of 2013, of the person for whom the premi- ums were paid. See the following chart for details. IF the person was, at the end of 2013, age . . . THEN the most you can deduct is . . . . 40 or under $ 360 41–50 $ 680 51–60 $ 1,360 61–70 $ 3,640 71 or older $ 4,550 Examples of Medical and Dental Payments You Cannot Deduct The cost of diet food. Cosmetic surgery unless it was necessary to improve a deformity related to a congenital abnormality, an injury from an accident or trauma, or a disfig- uring disease. Life insurance or income protec- tion policies. The Medicare tax on your wages and tips or the Medicare tax paid as part of the self-employment tax or household employment taxes. If you were born before Janu- ary 2, 1949, but not entitled to social security benefits, you can deduct premiums you voluntarily paid for Medicare A coverage. Nursing care for a healthy baby. But you may be able to take a credit for the amount you paid. See the instruc- tions for Form 2441. Illegal operations or drugs. Imported drugs not approved by the U.S. Food and Drug Administration (FDA). This includes foreign-made ver- sions of U.S.-approved drugs manufac- tured without FDA approval. Nonprescription medicines, other than insulin, (including nicotine gum and certain nicotine patches). TIP Travel your doctor told you to take for rest or a change. Funeral, burial, or cremation costs. Line 1 Medical and Dental Expenses Enter the total of your medical and den- tal expenses, after you reduce these ex- penses by any payments received from insurance or other sources. See Reim- bursements, later. Do not forget to include insur- ance premiums you paid for medical and dental care. But if you claimed the self-employed health in- surance deduction on Form 1040, line 29, reduce the premiums by the amount on line 29. If, during 2013, you were an eligible trade adjustment assis- tance (TAA) recipient, alterna- tive TAA (ATAA) recipient, reemploy- ment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient, you must complete Form 8885 before completing Sched- ule A, line 1. When figuring the amount of insurance premiums you can deduct on Schedule A, do not include: Any amounts you included on Form 8885, line 4, Any qualified health insurance pre- miums you paid to “U.S. Treasury—HCTC,” or Any health coverage tax credit ad- vance payments shown in box 1 of Form 1099-H. Whose medical and dental expenses can you include? You can include medical and dental bills you paid in 2013 for anyone who was one of the fol- lowing either when the services were provided or when you paid for them. Yourself and your spouse. All dependents you claim on your return. Your child whom you do not claim as a dependent because of the rules for children of divorced or separated pa- rents. Any person you could have claim- ed as a dependent on your return except that person received $3,900 or more of gross income or filed a joint return. TIP CAUTION ! A-2