Eligible Expenses

Eligible Expenses

ü  Acupuncture

ü  Alcoholism treatment

ü  Ambulance

ü  Artificial teeth

ü  Birth control pills

ü  Braille books and magazines

ü  Breast pumps

ü  Chiropractors

ü  Coinsurance amounts and deductibles

ü  Contact Lenses, solutions and cleaners

ü  Crutches

ü  Dental treatment*

ü  Dermatologist visits*

ü  Eyeglasses (prescription); vision exams

ü  Guide dog or other animal aide

ü  Hearing devices and batteries

ü  Hospital services

ü  Immunizations (including flu shots)

ü  Infertility treatments

ü  Insulin

ü  Laboratory/diagnostic fees

ü  Language training for child with dyslexia or disabled child

ü  Laser eye surgery

ü  Learning disability

ü  Massage therapy (medical necessity)*

ü  Mileage you incur to seek medical care (rate is subject change and without notice from IRS)

ü  Norplant insertion or removal

ü  Nursing services (medically necessary)

ü  Nutritionist’s expenses (medical necessity)

ü  Occlusal guards to prevent teeth grinding

ü  Orthodontia

ü  Over-the-counter drugs (require a prescription)*

ü  Over-the-counter health care items

ü  Oxygen

ü  Pap smears

ü  Physical therapy

ü  Prescription drugs

ü  Prosthesis

ü  Psychiatric care

ü  Psychologist

ü  Radial keratotomy

ü  Reading glasses

ü  Smoking cessation programs

ü  Sterilization

ü  TMJ related treatments

ü  Transplants

ü  Travel expenses related to medical care only

ü  Wheelchair

ü  Wigs (medical reasons only)

ü  X-ray fees

Ineligible Expenses

ü  Burial expenses

ü  Cosmetic procedures (unless necessary to improve a deformity arising from congenital abnormality, personal injury from an accident or trauma, or a disfiguring disease)

ü  Dancing lessons

ü  Diapers or diaper service

ü  Ear piercing

ü  Electrolysis (see cosmetic procedures)

ü  Exercise equipment, unless prescribed for a specific medical condition

ü  Face lifts (see cosmetic procedures)

ü  Fitness programs for general health

ü  Funeral expenses

ü  Hair transplant (see cosmetic procedures)

ü  Health club dues

ü  Holistic or natural remedies

ü  Illegal operations and treatments

ü  Items paid or payable by insurance

ü  Items you intend to claim as a credit for

income tax purposes

ü  Marriage counseling

ü  Maternity clothes

ü  Non-prescription sunglasses (sunclips)

ü  Nursing care for a normal, healthy baby

ü  Nutritional supplements (general good health)

ü  Overnight camp (Dependent Care)

ü  Premiums for group health coverage maintained through spouse’s employer or individual insurance premiums

ü  Rogaine (see cosmetic procedures)

ü  Safety glasses (unless prescription)

ü  Swimming lessons

ü  Tanning salons and equipment

ü  Teeth whitening or bleaching (even if as a result of a congenital defect)

ü  Vision discount programs or warranty charges

ü  Vitamins (over-the-counter)

ü  Warranties for eyeglasses and/or hearing aids

ü  Weight loss programs and drugs (unless a medical necessity exists for a specific medical condition)

9/2014