The Internal Revenue Service has recently released the latest versions of its Publications 502 and 503. Publication 502 is a list of medical and dental expenses (including the Health Coverage Tax Credit) that are deductible by taxpayers on their 2013 federal income tax returns, while Publication 503 is a list of child and dependent care expenses for use in preparing a taxpayer's 2013 return. These publications are also useful in the administration of health and dependent care flexible spending accounts, as well as health savings accounts and health reimbursement accounts.
Links to these publications are below—
Publication 502 http://www.irs.gov/pub/irs-prior/p502–2013.pdf
Publication 503 http://www.irs.gov/pub/irs-prior/p503–2013.pdf
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.