Instructions For Forms 740 And 740-Ez - Kentucky Individual Income Tax Return - 2011 Page 20
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30Instructions for Schedule A
Do not include on Schedule A items deducted elsewhere, such as on Schedule C, C-EZ, E, F or Kentucky Schedule M.
You may itemize your deductions for Kentucky even if you do
Medical aids such as hearing aids (and batteries), false
not itemize for federal purposes. Generally, if your deductions
teeth, eyeglasses, contact lenses, braces, crutches,
exceed $2,240, it will benefit you to itemize. If you do not
wheelchairs, guide dogs and the cost of maintaining
itemize, a standard deduction of $2,240 is allowed.
them.
Special Rules for Married Couples—If one spouse itemizes
Lodging expenses (but not meals) paid while away from
deductions, the other must also itemize. Married couples
home to receive medical care in a hospital or a medical
filing a joint federal return and who wish to file separate
care facility that is related to a hospital. Do not include
returns or a combined return for Kentucky may: (a) file
more than $50 a night for each eligible person.
separate Schedules A showing the specific deductions
Ambulance service and other travel costs to get medical
claimed by each, or (b) file one Schedule A and divide the
care. If you used your own car, you may claim what
total deductions between them based on the percentage of
you spent for gas and oil to go to and from the place
each spouse’s income to total income.
you received the care; or you may claim mileage. From
Lines 1 through 3—Medical and Dental Expenses
1/1/2011 - 6/30/2011 the mileage rate is 19 cents per mile.
From 7/1/2011 - 12/31/2011 the mileage rate is 23.5 cents
You may deduct only your medical and dental expenses that
per mile. Add parking and tolls to the amount you claim
exceed 7.5 percent of Line 9, Form 740. Include all amounts
under either method.
you paid during 2011 but do not include amounts which
have been previously deducted; paid by hospital, health or
The supplemental part of Medicare insurance (Medicare B).
accident insurance; or paid by your employer. Federal rules
To claim these expenses, see instructions for Schedule
apply for reimbursement.
M, Line 14.
When you compute your deduction, you may include medical
Surgery to improve vision including radial keratotomy or
and dental bills you paid for:
other laser eye surgery.
Yourself.
Examples of Medical and Dental Payments
You MAY NOT Deduct
All dependents you claim on your return.
Your child whom you do not claim as a dependent because
You may not deduct payments for the following:
of the rules for Children of Divorced or Separated
Elective cosmetic surgery.
Parents.
Any person that you could have claimed as a dependent
Hospital, medical and extra Medicare B insurance. To
on your return if that person had not received $3,650 or
claim these expenses, see instructions for Schedule M,
more of gross income or had not filed a joint return.
Line 14.
Examples of Medical and Dental Payments
The basic cost of Medicare insurance (Medicare A).
You MAY Deduct
(Note: If you are 65 or over and not entitled to Social
Security benefits, you may deduct premiums you vol-
To the extent you were not reimbursed, you may deduct
untarily paid for Medicare A coverage.)
what you paid for:
Life insurance or income protection policies.
Medicines and drugs that required a prescription, or
Long-term care insurance premiums. To claim, see
insulin.
instructions for Schedule M, Line 13.
Medical doctors, dentists, eye doctors, chiropractors,
The hospital insurance benefits (Medicare) tax withheld
osteopaths, podiatrists, psychiatrists, psychologists,
from your pay as part of the Social Security tax or paid
physical therapists, acupuncturists and psychoanalysts
as part of Social Security self-employment tax.
(medical care only).
Nursing care for a healthy baby.
Medical examinations, X-ray and laboratory services,
insulin treatment and whirlpool baths your doctor
Illegal operations or drugs.
ordered.
Medicines or drugs you bought without a prescription.
Nursing help. If you paid someone to do both nursing and
Travel your doctor told you to take for rest or change.
housework, you may deduct only the cost of the nursing
help.
Funeral, burial or cremation costs.
Hospital care (including meals and lodging), clinic costs
See federal Publication 502 for more information on allow-
and lab fees.
able medical and dental expenses including deductions
Medical treatment at a center for drug or alcohol
for capital expenditures and special care for persons with
addiction.
disabilities.
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