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Any person you could have claim- ed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2013 return. Example. You provided over half of your mother's support but cannot claim her as a dependent because she received wages of $3,900 in 2013. You can in- clude on line 1 any medical and dental expenses you paid in 2013 for your mother. Insurance premiums for certain non- dependents. You may have a medical or dental insurance policy that also cov- ers an individual who is not your de- pendent (for example, a nondependent child under age 27). You cannot deduct any premiums attributable to this indi- vidual, unless they are such a person de- scribed under Whose medical and dental expenses can you include, earlier. How- ever, if you had family coverage when you added this individual to your policy and your premiums did not increase, you can enter on line 1 the full amount of your medical and dental insurance pre- miums. See Pub. 502 for more informa- tion. Reimbursements. If your insurance company paid the provider directly for part of your expenses, and you paid only the amount that remained, include on line 1 only the amount you paid. If you received a reimbursement in 2013 for medical or dental expenses you paid in 2013, reduce your 2013 expenses by this amount. If you received a reimburse- ment in 2013 for prior year medical or dental expenses, do not reduce your 2013 expenses by this amount. But if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Form 1040, line 21. See Pub. 502 for details on how to figure the amount to include. Cafeteria plans. Do not include on line 1 insurance premiums paid by an employer-sponsored health insurance plan (cafeteria plan) unless the premi- ums are included in box 1 of your Form(s) W-2. Also, do not include any other medical and dental expenses paid by the plan unless the amount paid is in- cluded in box 1 of your Form(s) W-2. Line 3 Multiply line 2 by 10%. But, if either you or your spouse was born before Jan- uary 2, 1949, multiply line 2 by 7.5%. The 7.5% rate applies whether you file a joint or separate return as long as one spouse was born before January 2, 1949. If you are claiming the 7.5% threshold amount for medical and dental expenses, make sure you check the appropriate box(es) on line 39a of Form 1040 for your situa- tion. If your filing status is married fil- ing separately or head of household, and you were not born before January 2, 1949, attach a statement to your re- turn indicating that you are taking the 7.5% threshold because your spouse meets the requirements. Taxes You Paid Taxes You Cannot Deduct Federal income and most excise taxes. Social security, Medicare, federal unemployment (FUTA), and railroad re- tirement (RRTA) taxes. Customs duties. Federal estate and gift taxes. But see the instructions for Line 28. Certain state and local taxes, in- cluding: tax on gasoline, car inspection fees, assessments for sidewalks or other improvements to your property, tax you paid for someone else, and license fees (marriage, driver's, dog, etc.). Line 5 You can elect to deduct state and local general sales taxes instead of state and local in- come taxes. You cannot deduct both. State and Local Income Taxes If you elect to deduct state and local in- come taxes, you must check box a on line 5. Include on this line the state and local income taxes listed next. State and local income taxes with- held from your salary during 2013. Your Form(s) W-2 will show these amounts. Forms W-2G, 1099-G, 1099-R, and CAUTION ! CAUTION ! 1099-MISC may also show state and lo- cal income taxes withheld. State and local income taxes paid in 2013 for a prior year, such as taxes paid with your 2012 state or local in- come tax return. Do not include penal- ties or interest. State and local estimated tax pay- ments made during 2013, including any part of a prior year refund that you chose to have credited to your 2013 state or lo- cal income taxes. Mandatory contributions you made to the California, New Jersey, or New York Nonoccupational Disability Bene- fit Fund, Rhode Island Temporary Disa- bility Benefit Fund, or Washington State Supplemental Workmen's Compensation Fund. Mandatory contributions to the Alaska, California, New Jersey, or Penn- sylvania state unemployment fund. Mandatory contributions to state family leave programs, such as the New Jersey Family Leave Insurance (FLI) program and the California Paid Family Leave program. Do not reduce your deduction by any: State or local income tax refund or credit you expect to receive for 2013, or Refund of, or credit for, prior year state and local income taxes you actually received in 2013. Instead, see the in- structions for Form 1040, line 10. State and Local General Sales Taxes If you elect to deduct state and local general sales taxes, you must check box b on line 5. To figure your deduction, you can use either your actual expenses or the optional sales tax tables. Actual Expenses Generally, you can deduct the actual state and local general sales taxes (in- cluding compensating use taxes) you paid in 2013 if the tax rate was the same as the general sales tax rate. However, sales taxes on food, clothing, medical supplies, and motor vehicles are deducti- ble as a general sales tax even if the tax rate was less than the general sales tax rate. If you paid sales tax on a motor ve- hicle at a rate higher than the general sales tax rate, you can deduct only the amount of tax that you would have paid at the general sales tax rate on that vehi- cle. Motor vehicles include cars, motor- A-3