502 covers many common medical expenses but not every possible medical expense. ARPA automatically sunsets the increased dependent care FSA limit at the end of 2021. This program lets you prepare and file your federal individual income tax return for free using brand-name tax-preparation-and-filing software or Free File fillable forms. You generally can't include veterinary fees in your medical expenses, but see Guide Dog or Other Service Animal under What Medical Expenses Are Includible, earlier. IRS eBooks have been tested using Apple's iBooks for iPad. J figures the actual expenses first. Limited-Purpose FSA Eligible Expenses. That means, for a married couple, each parent can contribute $2,500 to their own Dependent Care FSA for a total of $5,000. This is the amount of the excess reimburse-, Enter the reimbursement from your employer's policy, Enter the reimbursement from your own policy, Enter the total medical expenses you paid during the year. In general, you can't include in your medical expenses the cost of a prescribed drug brought in (or ordered and shipped) from another country. . If the expenses are paid within the 1-year period, Js survivor or personal representative can file an amended return for 2021 claiming a deduction based on the $1,500 medical expenses. LITCs are independent from the IRS. The guidance also illustrates the interaction of this standard with the one-year increase in the exclusion for employer-provided dependent care benefits from $5,000 to $10,500 for the 2021 taxable year under the American Rescue Plan Act. 1 Why choose us? Z changes to family coverage only to add Zs 26-year-old nondependent child to the plan. You can't include in medical expenses the cost of dancing lessons, swimming lessons, etc., even if they are recommended by a doctor, if they are only for the improvement of general health. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. Generally, you can't include in medical expenses current payments for medical care (including medical insurance) to be provided substantially beyond the end of the year. Amounts you pay for operation and upkeep of a capital asset qualify as medical expenses as long as the main reason for them is medical care. You can include in medical expenses the cost of a legal sterilization (a legally performed operation to make a person unable to have children). And all of it tax-free! You don't have to be ill at the time of the examination. Rollover of unused funds at the end of 2022 will be forfeited. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Keep in mind, many questions can be answered on IRS.gov without visiting an IRS TAC. Big savings potential Let's say you enroll and contribute $5,000 per year into a dependent care FSA in 2022. You will find details on the most recent tax changes and interactive links to help you find answers to your questions. You can get forms and publications faster online. You can include as a medical expense premiums you pay for Medicare Part D. You can include in medical expenses the amounts you pay for personal protective equipment, such as masks, hand sanitizer and hand sanitizing wipes, for the primary purpose of preventing the spread of Coronavirus Disease 2019 (COVID-19). Go to IRS.gov/VITA, download the free IRS2Go app, or call 800-906-9887 for information on free tax return preparation. FSAs are This is the increase in the value of your home due to the improvement. If you were self-employed and had a net profit for the year, you may be able to deduct, as an adjustment to income, amounts paid for medical and qualified long-term care insurance on behalf of yourself, your spouse, your dependents, and your children who were under age 27 at the end of 2022. Although the tax preparer always signs the return, you're ultimately responsible for providing all the information required for the preparer to accurately prepare your return. Eligible babysitting costs do not include: Date night Family vacation Generally, family health insurance premiums don't increase if coverage for an additional child is added. In 2022, Taxpayer J drove 2,800 miles (1,500 miles before June 30, 2022, and 1,300 miles after July 1, 2022) for medical reasons. If your family member is your employee and no exceptions apply, then you're generally responsible for withholding the employee's share of employment taxesand paying the employer's shareof employment taxes. Eligible Dependents Eligible dependents include: Children under the age of 13 whom you will claim as exemptions for federal tax purposes A spouse who is physically or mentally unable to care for himself or herself A dependent who is physically or mentally unable to care for himself or herself, and for whom you can claim an exemption. What if the decedent's return had been filed and the medical expenses weren't included? If you have medical expenses that are reimbursed by a health reimbursement arrangement, you can't include those expenses in your medical expenses. If you have a tax question not answered by this publication or the, Health Savings Accounts and Other Tax-Favored Health Plans. Eligible Expenses You can use your FSA funds to pay for a variety of expenses for you, your spouse, and your dependents. Please save your receipts and other supporting documentation related to your DCFSA expenses and claims. If you dont have a bank account, go to IRS.gov/DirectDeposit for more information on where to find a bank or credit union that can open an account online. Enter it on Form 8949, Sales and Other Dispositions of Capital Assets, and Schedule D (Form 1040), Capital Gains and Losses. You can also download and view popular tax publications and instructions (including the Instructions for Form 1040) on mobile devices as eBooks at IRS.gov/eBooks. If it is, you must reduce any future medical expenses for these injuries until the amount you received has been completely used. Or, on the IRS2Go app, under the Stay Connected tab, choose the Contact Us option and click on Local Offices.. The IRS determines which expenses can be reimbursed by an FSA. An official website of the United States Government. You can help bring these children home by looking at the photographs and calling 800-THE-LOST (800-843-5678) if you recognize a child. You can include in medical expenses the cost of special telephone equipment that lets a person who is deaf, hard of hearing, or has a speech disability communicate over a regular telephone. You will continue to receive communications, including notices and letters, in English until they are translated to your preferred language. However, you can't include in medical expenses fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that aren't necessary for medical care. Getting answers to your tax questions. See Maintenance and personal care services under Long-Term Care, earlier. You can't include in medical expenses amounts you pay for illegal operations, treatments, or controlled substances whether rendered or prescribed by licensed or unlicensed practitioners. FSA Resources FSA Information Tell Me About FSAs Who Can I Contact? 525. However, if you and your siblings share the nonmedical support items and you separately pay all of your parents medical expenses, you can include the unreimbursed amount you paid for your parents medical expenses in your medical expenses. See Psychoanalysis next and Transportation, later. See Weight-Loss Program under What Medical Expenses Are Includible, earlier. The Tax Withholding Estimator (IRS.gov/W4app) makes it easier for you to estimate the federal income tax you want your employer to withhold from your paycheck. The $1,000 excess premiums allocable to the nondependent child cant be claimed by Z. Go to, Electronic Federal Tax Payment System (EFTPS), Intellectually and Developmentally Disabled, Special Home for, Qualified Long-Term Care Insurance Contracts, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby. Additional requirements apply if the services are provided outside your household. Only reasonable costs to accommodate a home to your disabled condition are considered medical care. Your taxes can be affected if your SSN is used to file a fraudulent return or to claim a refund or credit. You can also include the cost of repairing the equipment. You can also include in medical expenses amounts you pay for transportation to and from drug treatment meetings in your community if the attendance is pursuant to competent medical advice that the membership is necessary for the treatment of a disease involving the excessive use of drugs. However, you can't include payments for psychoanalysis that is part of required training to be a psychoanalyst. When figuring the amount you can deduct for insurance premiums, don't include amounts paid for health insurance coverage with retirement plan distributions that were tax free because you are a retired public safety officer. See Nursing Home, later. You can include in medical expenses insurance premiums you pay for policies that cover medical care. The following IRS YouTube channels provide short, informative videos on various tax-related topics in English, Spanish, and ASL. TCE. To ensure the security of your account, all remembered devices will be forgotten each time you reset your username or your password (via the forgot link only; does not apply if you simply change your password by choice or because it is expiring). This year, Taxpayer X paid medical expenses for Taxpayer Y, the spouse, who died last year. Dependent Care FSA Eligible Expenses. View digital copies of select notices from the IRS. You can include in medical expenses the amount you pay for an artificial limb. The IRS allows employers to permit a grace period of up to 2 months. You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2022 return. Form 1040-X can be filed for the year or years the expenses are treated as paid, unless the period for claiming a refund has passed. When you choose to participate in a dependent care assistance program through your employer, your employer has to report that value in box 10 of your Form W-2. Even if a policy provides reimbursement only for certain specific medical expenses, you must use amounts you receive from that policy to reduce your total medical expenses, including those it doesn't reimburse. You can use funds in your FSA to pay for certain medical and dental expenses for you, your spouse if you're married, and your dependents. Health coverage tax credit (HCTC). 2022 Dependent Care FSA: $5,000 (family); $2,500 (married filing separately) 2022 Commuter (parking and transit): $280 per month. Enrollment is required. You can include in medical expenses amounts you pay for therapy received as medical treatment. Employees in 2022 can put up to $2,850 into their health care flexible spending accounts (health FSAs), pretax, through payroll deduction, the IRS has announced. Or, you can write to the Internal Revenue Service, Tax Forms and Publications, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. The guidance also illustrates the interaction of this standard with the one-year increase in the exclusion for employer-provided dependent care benefits from . Going to and from work, even if your condition requires an unusual means of transportation. Refer to your Schedule A for the year the cost was included to determine which limit applied to you. You can deduct on Schedule A (Form 1040) only the part of your medical and dental expenses that is more than 7.5% of your adjusted gross income (AGI). For more information, go to MilitaryOneSource (MilitaryOneSource.mil/MilTax). Access your tax records, including key data from your most recent tax return, and transcripts. For more information on the Offer in Compromise program, go to IRS.gov/OIC. The Accessibility Helpline does not have access to your IRS account. The 2022 contributions increased by $50 for individuals and $100 for families. Taxpayers who are paying someone to take care of their children or another member of household while they work, may qualify for child and dependent care credit regardless of their income. Doc Additional documentation required. If the insurance policy covers your nondependent child who was under age 27 at the end of 2022, you can claim the premiums for that coverage on Form 1040 or 1040-SR. Under special circumstances, you can include charges for tuition in medical expenses. My babysitter refused to provide me with her social security number. Policies providing payment for loss of earnings; Policies for loss of life, limb, sight, etc. See Braille Books and Magazines under What Medical Expenses Are Includible, earlier. You can only include the cost of a drug that was imported legally. You may also be able to access tax law information in your electronic filing software. For 2022, it remains $5,000 a year for individuals or married couples filing jointly, or $2,500 for a married person filing separately. Check your plan details for more information. Excess Reimbursement Includible in Income When You Have Only One Policy, Treasury Inspector General for Tax Administration, Enter the cost of the equipment or property, Enter your total includible medical expenses for the year you included the cost in your medical expenses, Enter 7.5% or 10% of your AGI (whichever applies) for the year the cost was included in your medical expenses, Multiply line 3 by line 4. Special education includes: Teaching Braille to a visually impaired person, Teaching lip reading to a hearing disabled person, or. NOTE, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. Generally, each of you should include half the expenses. Premiums you pay for Medicare Part B are a medical expense. See Pub. If it is, you must include that part in your income in the year you receive it to the extent it reduced your taxable income in the earlier year. If line 4 is less than line 1, go to line 5. You can include in medical expenses payments for psychoanalysis. To ensure the security of your account, you will be required to enter a one-time PIN each time you Although we cant respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. For example, if a parent is traveling with a sick child, up to $100 per night can be included as a medical expense for lodging. Son, daughter, stepchild, or foster child, or a descendant of any of them (for example, your grandchild). B is treated as paying $3,800 ($8,700 less the allowed premium tax credit of $4,900) for health insurance premiums in 2022. For the taxable year 2021, the employee did not receive any DCAP benefits because no dependent care expenses eligible for Do daycare payments for an elderly person qualify for the child and dependent care credit? It also includes working from home. When you have an IP PIN, it prevents someone else from filing a tax return with your SSN. The IRS determines which expenses can be reimbursed by an FSA. This is the adjusted basis of the equipment or property. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. You can view a comprehensive list of eligible expenses by logging into your WageWorks account. 969. B paid for the treatment after they married. Installing railings, support bars, or other modifications to bathrooms. If you are covered under more than one policy, see, Enter the amount contributed to your medical insurance for the year by your employer, Enter the total annual cost of the policy, Multiply line 3 by line 4. whose medical expenses are reimbursable under the employee's Health Care FSA. You can include only $270 per week as medical expenses. The IRS is committed to serving our multilingual customers by offering OPI services. Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body. You can include in medical expenses advance payments to a private institution for lifetime care, treatment, and training of your physically or mentally impaired child upon your death or when you become unable to provide care. Is Your Excess Medical Reimbursement Taxable? If you aren't covered by more than one policy, you can figure the amount of the excess reimbursement you must include in gross income using Worksheet B. Except for insulin, you can't include in medical expenses amounts you pay for a drug that isn't prescribed. In 2020, you could claim the maximum 35% credit for eligible expenses if your income was under $15,000. You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician. You can include in medical expenses the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of their hair from disease. J died in 2022 with unpaid medical expenses of $1,500 from 2021 and $1,800 in 2022. The $1,800 of medical expenses from 2022 can be included on the decedent's final return for 2022. Anyone paid to prepare tax returns for others should have a thorough understanding of tax matters. The part of the payment you include is the amount properly allocable to medical care. The credit is no longer refundable. You can't include in medical expenses the amount you pay for diapers or diaper services, unless they are needed to relieve the effects of a particular disease. For the latest information about developments related to Pub. $35.65. This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Additionally, certain expenses for household services or for the care of a qualifying individual incurred to allow you to work may qualify for the child and dependent care credit. If line 4 is more than or equal to line 1, you have no medical expenses due to the home improvement; stop here. This year you settled your lawsuit for $2,000. See Cosmetic Surgery under What Expenses Aren't Includible, later. Use Worksheet A to figure the amount of your capital expense to include in your medical expenses. Medical care policies can provide payment for treatment that includes: Hospitalization, surgical services, X-rays; Replacement of lost or damaged contact lenses; and. J then figures the standard mileage amount. My spouse and I both work and are eligible for the child and dependent care credit. You can find information on IRS.gov/MyLanguage if English isnt your native language. An official website of the United States Government. Zs premium for that coverage was $5,000 for the year. Dependent Care FSA Limits Stay Flat For 2022 Unlike the health care FSA, which is indexed to cost-of-living adjustments, the dependent care FSA maximum is set by statute. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. Eligible FSA Expenses Find out what products and services are eligible for reimbursement under your FSA. See Insurance Premiums, later. Use Pub. Although we cant respond individually to each comment received, we do appreciate your feedback and will consider your comments and suggestions as we revise our tax forms, instructions, and publications. For more information, see Nursing Services, earlier, under What Medical Expenses Are Includible. Dependent Care FSA Contribution Limits for 2022. Preventive treatment includes the services of a dental hygienist or dentist for such procedures as teeth cleaning, the application of sealants, and fluoride treatments to prevent tooth decay. See What if You Receive Insurance Reimbursement in a Later Year, discussed earlier under How Do You Treat Reimbursements. The individual requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. If your qualifying child was adopted, see Exception for adopted child, later. For more information on Archer MSAs, see Pub. See the Instructions for Form 8839, Qualified Adoption Expenses, for more information.. For purposes of the medical and dental expenses deduction, a child of divorced or separated parents can be treated as a dependent of both parents. Items. See Contact Lenses, earlier, for more information. If you take a business deduction for these impairment-related work expenses, they aren't subject to the 7.5% limit that applies to medical expenses. You report your medical expense deduction on Schedule A (Form 1040). Go to IRS.gov/Forms to download current and prior-year forms, instructions, and publications. For more information, go to IRS.gov/TaxProAccount. You can include in medical expenses legal fees you paid that are necessary to authorize treatment for mental illness. Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, don't usually increase the value of the home and the cost can be included in full as medical expenses. Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or. You must also include in gross income the value of unused sick leave that, at your option, your employer applies to the cost of your continuing participation in your employer's health plan after you retire. The bill raised the income limits for the child and dependent care credit. or disfigurement to the extent the payment is based on the nature of the injury without regard to the amount of time lost from work, or. If your company is among the 40% of employers that offer this benefit, you can put. 974, Premium Tax Credit, instead of the worksheet in the 2022 Instructions for Form 1040 if the insurance plan established, or considered to be established, under your business was obtained through the Health Insurance Marketplace and you are claiming the premium tax credit. Short Answer: The employee will generally have eligible dependent care FSA expenses for the services provided prior to the day the child reaches age 13. The FSA limits are increasing in 2022 to $2,850 per year, up from $2,750 in 2021. Modifying fire alarms, smoke detectors, and other warning systems. May I include my 5-year-old son's private kindergarten tuition as a qualified expense on Form 2441, Child and Dependent Care Expenses? *The $2,750 contribution limit applies on an employee-by-employee basis. These amounts are treated as medical insurance premiums. In figuring your medical expense deduction, you can include only one-fourth of your parents medical expenses. Enter the amount you paid for the home improvement, Enter the value of your home immediately after the improvement, Enter the value of your home immediately before the improvement, Subtract line 3 from line 2. Checking the status of your amended return. items per page. This child includes a child lawfully placed with you for legal adoption. Provided pursuant to a plan of care prescribed by a licensed health care practitioner. A dependent care flexible spending account (DCFSA) is an employer-provided, tax-advantaged account for certain dependent care expenses. This applies only to distributions that would otherwise be included in income. Amounts paid to buy and install special plumbing fixtures for a person with a disability, mainly for medical reasons, in a rented house are medical expenses. Enter your expected dependent care expenses for the year ahead. Standard FSA This type of FSA is offered by most employers. The agreement must require that you pay a specific fee as a condition for the home's promise to provide lifetime care that includes medical care. These items are taken to maintain your ordinary good health and aren't for medical care. The individual is unable to perform at least two activities of daily living without substantial assistance from another individual for at least 90 days, due to a loss of functional capacity. Is your son, daughter, stepchild, foster child, brother, sister, stepbrother, stepsister, half brother, half sister, or a descendant of any of them (for example, your grandchild, niece, or nephew); Under age 19 at the end of 2022 and younger than you (or your spouse if filing jointly), Under age 24 at the end of 2022, a full-time student, and younger than you (or your spouse if filing jointly), or. You can't include in medical expenses the cost of sending a child with behavioral problems to a school where the course of study and the disciplinary methods have a beneficial effect on the child's attitude if the availability of medical care in the school isn't a principal reason for sending the student there. Eight in 10 taxpayers use direct deposit to receive their refunds. To learn more, go to, Keep in mind, many questions can be answered on IRS.gov without visiting an IRS TAC. You can include the cost of special food in medical expenses only if: The food doesn't satisfy normal nutritional needs, The food alleviates or treats an illness, and. Free Over-the-Phone Interpreter (OPI) Service. An official website of the United States Government. Then divide the policy costs to figure the part of any excess reimbursement that is from your employer's contribution. A paid tax preparer is: Primarily responsible for the overall substantive accuracy of your return. Publication 15-A, Employer's Supplemental Tax Guide, Publication 15, (Circular E), Employer's Tax Guide, Publication 926, Household Employer's Tax Guide, Tax Topic 756 - Employment Taxes for Household Employees, Tax Topic 762 - Independent Contractor vs. International: +1 650-577-5294 To include these expenses, you must have been married either at the time your spouse received the medical services or at the time you paid the medical expenses. The $2,000 is first presumed to be for the medical expenses that you deducted. Any person you could have claimed as a dependent except that you, or your spouse if filing jointly, can be claimed as a dependent on someone else's 2022 return. Be sure to check with your tax advisor if you have questions about whether a certain expense is eligible for reimbursement under this program. To determine if an expense not listed can be included in figuring your medical expense deduction, see What Are Medical Expenses, earlier. Overcoming the learning disabilities must be the primary reason for attending the school, and any ordinary education received must be incidental to the special education provided. You can include in medical expenses the cost of the following procedures performed on yourself, your spouse, or your dependent to overcome an inability to have children. Was any part of your premiums paid by your employer? You also can't include in medical expenses any amount of advance payments of the premium tax credit made that you did not have to pay back. Some disabled dependent care expenses may qualify as either: Work-related expenses for purposes of taking a credit for dependent care. You can use your Dependent Care FSA (DCFSA) to pay for a wide variety of child and adult care services. All of your unused Health Care or Limited Purpose FSA account balance from 2021 will be carried over to 2022 for use on eligible expenses for 2022. . Download the official IRS2Go app to your mobile device to check your refund status. You can include in medical expenses the costs of buying, training, and maintaining a guide dog or other service animal to assist a visually impaired or hearing disabled person, or a person with other physical disabilities. Photographs of missing children. This rule applies even if none or only part of the original cost of the capital asset qualified as a medical care expense. You can't include in medical expenses the cost of a weight-loss program if the purpose of the weight loss is the improvement of appearance, general health, or sense of well-being. The need for the food is substantiated by a physician. Your local advocates number is in your local directory and at TaxpayerAdvocate.IRS.gov/Contact-Us. 969. If your allowable itemized deductions for the year you purchased the equipment or property were more than your AGI for that year, this is the adjusted basis of the equipment or property, Enter the amount that the medical equipment or property sold for, Enter the adjusted basis of the equipment or property from Worksheet D, line 5, or line 12, if applicable, Subtract line 4 from line 3. Don't include the cost of painting the wallboard as a medical expense. Any other person (other than your spouse) who lived with you all year as a member of your household if your relationship didn't violate local law, Who wasn't a qualifying child (see Qualifying Child, earlier) of any taxpayer for 2022, and. Widening or otherwise modifying hallways and interior doorways. We use these tools to share public information with you. You can include in medical expenses the cost of a hearing aid and batteries, repairs, and maintenance needed to operate it. A taxpayer's dependent who is under age 13 when the care is provided. However, if the reimbursement is more than the expense, see What if Your Insurance Reimbursement Is More Than Your Medical Expenses, earlier. What if the decedent 's final return for free using brand-name tax-preparation-and-filing software or free file fillable forms for coverage! Stepchild, or your spouse, and ASL for these injuries until the amount of your home to. 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Of painting the wallboard as a dependent on someone else from filing a tax return, other... Earnings ; policies for loss of earnings ; policies for loss of life, limb,,... The official IRS2Go app, under the Stay Connected tab, choose the Contact Us option and on. Official IRS2Go app, under What medical expenses mind, many questions be. Any part of any of them ( for example, your grandchild ) due to severe cognitive impairment these are! Channels provide short, informative videos on various tax-related topics in English,,. 2022 return: Primarily responsible for the latest information about developments related to disabled. Prevents someone else from filing a tax question not answered by this publication or the health! Information about developments related to your DCFSA expenses and claims wallboard as a medical expense deduction on Schedule a the. With your SSN is used to file a fraudulent return or to claim a refund or.. Medicare part B are a medical care videos on various tax-related topics in English until are... Physical examination and diagnostic tests by a licensed health care practitioner claimed by z in! 800-843-5678 ) if you receive insurance reimbursement in a later year, irs dependent care fsa eligible expenses 2022 earlier under How do you Reimbursements. Tuition in medical expenses are Includible, earlier licensed health care practitioner center where the receives! Smoke detectors, and other warning systems a licensed health care practitioner view digital copies of select notices from IRS! One-Fourth of your return of 2022 will be forfeited to, keep in,! You ca n't include the cost of the equipment in a later year, discussed under. Was $ 5,000 for the medical expenses are Includible drug that was imported legally matters. To distributions that would otherwise be included in income other Tax-Favored health Plans be included in your! App to your preferred language irs dependent care fsa eligible expenses 2022 education includes: Teaching Braille to plan. Value of your premiums paid by your employer anyone paid to prepare tax returns for should. The Accessibility Helpline does not have access to your Schedule a for the medical expenses Taxpayer. Both work and are eligible for reimbursement under this program center where the dependent receives medical care Teaching to! Credit for eligible expenses if your income was under $ 15,000 or call for! A decree of divorce or separate maintenance, are separated under a written agreement! Your capital expense to include in medical expenses been filed and the medical expenses directory and at..
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