Ask a CPA

If you are not electronically filing and if you are filing and not enclosing a check or money order then file at the IRS Center Austin, TX 73301-0002: if you are filing and enclosing a check or money order then the address is IRS Center PO Box 1214 Charlotte NC 28201-1214

You should not include social security when you figure gross income for the test if you should file a tax return.

For the current year, If your filing status is single and you are under 65 then your gross income must be at least $9,750 ($9,500 in 2011) to file a 1040 tax return. If you are 65 or older then your gross income must be at least $11,200 ($10,950 in 2011). Gross income does not include Social Security benefits.

For the current year, If your filing status is married filing jointly and both of you are under 65 then your gross income must be at least $19,500($19,000 in 2011).
If only one is 65 or older then your gross income must be at least $20,650 ($20,150 in 2011).
If both of you are 65 or older then your gross income must be at least $21,800 ($21,300 in 2011).
Gross income does not include Social Security benefits.

For the current year, If your filing status is married filing separately then your gross income must be at least $3,800 ($3,700 in 2011). There is no age test.
Gross income does not include Social Security benefits.

For the current year, If your filing status is head of household and you are under 65 then your gross income must be at least $12,500 ($12,200 in 2011). If you are 65 or older then your gross income must be at least $13,950 ($13,650 in 2011). Gross income does not include Social Security benefits.

For the current year, If your filing status is qualifying widow with a dependent child and you are under 65 then your gross income must be at least $15,700 ($15,300 in 2011). If you are 65 or older then your gross income must be at least $16850 ($16,450 in 2011). Gross income does not include Social Security benefits.

The excess of the costs of the braille books over the regular printed editions you buy for your visually impaired son are deductible as a medical itemized deduction on IRS Schedule A subject to the 10% / 7.5% limitation.

It is not deductible unless the diaper service is needed to relieve the effects of a specific disease.

The additional costs of special food or diets over the costs of normal food are deductible if prescribed by a doctor to alleviate a specific medical condition.
The excess can be claimed as a medical itemized deduction on IRS Schedule A subject to the 10% / 7.5% limitation.