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.