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• Any amounts you included on Form 8885, line 4 or on Form 14095 (The Health Coverage Tax Credit (HCTC) Reimbursement Request Form). • Any qualified health insurance coverage premiums you paid to "U.S. Treasury–HCTC" for eligible coverage months for which you received the bene- fit of the advance monthly payment pro- gram. • Any advance monthly payments your health plan administrator received from the IRS, as shown on Form 1099-H (Health Coverage Tax Credit (HCTC) Advance Payments). Whose medical and dental expenses can you include? You can include medical and dental bills you paid in 2019 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 don't claim as a dependent because of the rules for children of divorced or separated pa- rents. See Child of divorced or separa- ted parents in Pub. 502 for more infor- mation. • Any person you could have claim- ed as a dependent on your return except that person received $4,200 or more of gross income or filed a joint return. • 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 2019 return. Example. You provided over half of your mother's support but can't claim her as a dependent because she received wa- ges of $4,200 in 2019. You can include on line 1 any medical and dental expen- ses you paid in 2019 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 isn't your depend- ent (for example, a nondependent child under age 27). You can't deduct any pre- miums attributable to this individual, un- less he or she is a person described un- der Whose medical and dental expenses can you include, earlier. However, if you had family coverage when you add- ed this individual to your policy and your premiums didn't increase, you can enter on line 1 the full amount of your medical and dental insurance premiums. See Pub. 502 for more information. 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 2019 for medical or dental expenses you paid in 2019, reduce your 2019 expenses by this amount. If you received a reimburse- ment in 2019 for prior year medical or dental expenses, don't reduce your 2019 expenses by this amount. However, if you deducted the expenses in the earlier year and the deduction reduced your tax, you must include the reimbursement in income on Schedule 1 (Form 1040 or 1040-SR), line 8. See Pub. 502 for de- tails on how to figure the amount to in- clude. Cafeteria plans. You can’t deduct amounts that have already been exclu- ded from your income; so, don’t 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, don't 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. Taxes You Paid Taxes You Can't 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. How- ever, see Line 16, later, if you had in- come in respect of a decedent. • 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 (for example, marriage, driver's, and pet). • Foreign personal or real property taxes. Line 5 The deduction for state and local taxes is limited to $10,000 ($5,000 if married fil- ing separately). State and local taxes are the taxes that you include on lines 5a, 5b, and 5c. Safe harbor for certain charitable contributions made in exchange for a state or local tax credit. If you made a charitable contribution in exchange for a state or local tax credit and your charita- ble contribution deduction must be re- duced as a result of receiving or expect- ing to receive the tax credit, you may qualify for a safe harbor that allows you to treat some or all of the disallowed charitable contribution as a payment of state and local taxes. The safe harbor applies if you meet the following conditions. 1. You made a cash contribution to an entity described in section 170(c). 2. In return for the cash contribu- tion, you received a state or local tax credit. 3. You must reduce your charitable contribution amount by the amount of the state or local tax credit you receive. If you meet these conditions, and to the extent you apply the state or local tax credit to this or a prior year's state or lo- cal tax liability, you may include this amount on line 5a, 5b, or 5c, whichever is appropriate. To the extent you apply a portion of the credit to offset your state or local tax liability in a subsequent year (as permitted by law), you may treat this amount as state or local tax paid in the year the credit is applied. For more information about this safe harbor and examples, see Notice 2019-12 at IRS.gov/irb/ 2019-27_IRB#NOT-2019-12. U.S. possession taxes. Include taxes imposed by a U.S. possession with your state and local taxes on lines 5a, 5b, and 5c. However, don't include any U.S. possession taxes you paid that are allo- cable to excluded income. You may want to take a credit for U.S. possession tax instead of a deduction. See the instruc- tions for Schedule 3 (Form 1040 or 1040-SR), line 1, for details. TIP A-3