Per IRS Publication 502, “you can include in medical expenses amounts you pay for special equipment installed in a home or for improvements, if their main purpose is medical care for you, your spouse or your dependent.” If   the cost of the improvement does not increase the value of your home, the entire cost of the improvement is entered as your medical expense. (Installing railings, support bars or other modifications to bathrooms generally does not increase the value of your property)   IF   the cost of the improvement does increase the value of your home, the difference between your cost of the improvement and increase in the value is included as a medical expense.   ... View more

Thank you for the info. It threw me off because it was different from when I first looked at it ... View more

Bummer!   It would be nice to know IND rationale for excluding MFS filers from receiving this credit.  If it was a concern with 'double dipping' on the credit (married filing separately could claim 2x?) I would think they (INDIANA) could limit to only one credit due per related contribution. ... View more

If I owed child support for a past case for a child who is now 26, and child support to another parent for a minor child who is still underage, would they not send it to the minor child’s parent first? Or will they split it up between the two? My checks are being garnished for both but the minor child’s parent always gets a bigger percentage.  ... View more

You need to go through the entire Education section to indicate that you did have the expenses for your tuition. ... View more

Rather than claim as a disability related deduction, consider Section 162 business expense.  Business travel expense to visit a client's location is generally deductible under 162(a)2, unless the client location becomes your tax home (which would convert the business travel into commuter travel).  If you have a wide range of clients, with multiple lessons in the same day and some turnover in the client base it argues in favor of business expense.  On the other hand, if you have the same single client year after year, that will certainly be commuting expense.     You didn't cite the guidance excluding "local business travel" but it likely concerned hotel and meals rather than taxi or mileage.  Consider the analog situations of a landscaping company or utility meter reader who travel within the same city as thier tax home and regulalry deduct those local transportation costs.   Depending on your unique travel pattern and client arrangements there may be some gray area, but as self employed using Schedule "C" you have more latitude than a W2 employees who no longer have Miscellaneous Itemized deductions on Schedule "A".    ... View more

An automobile is not considered a collectable based on IRS Section 408 (m) and would be taxed at the Capital Gain rate.   Definition of a Collectible Collectibles under IRC Section 408(m)(2) include: Any work of art, Any rug or antique, Any metal or gem (with limited exceptions, below), Any stamp or coin (with limited exceptions, below) Any alcoholic beverage, or Any other tangible personal property that the IRS determines is a "collectible" under IRC Section 408(m). Gold, silver, platinum, palladium, and coins The following coins and metals are not included in the definition of “collectible” under IRC Section 408(m): Certain gold, silver, or platinum coins described in 31 USC Section 5112. See IRC Section 408(m)(3)(A) for the full definition. Any coin issued under the laws of any state. Any gold, silver, platinum, or palladium bullion of a certain fineness if a bank or approved non-bank trustee keeps physical possession of it. See IRC Section 408(m)(3). IRS Investment in Collectibles   ... View more

You have simply restated the question by quoting the IRS pub.  I think of a veteran's organization as a type of fraternal organization such as Veterans of Foreign Wars.  So, where can one go to find out if the IRS considers Paralyzed Veterans or Wounded Warriors  to be simply charities benefiting veterans or actually what the IRS considers to be an "organization" subject to the 30% rule? ... View more

The 2019 Mortgage Credit Certificate information is entered into your 2019 tax return.  Follow the steps outlined  here .   You stated that your 2018 tax return has been filed and accepted by the IRS.  The 2018 Mortgage Credit Certificate information is reported on an amended 2018 tax return.  Follow the steps outlined here to amend your 2018 tax return. ... View more