Eligible Expense List

Will qualify with a letter of medical necessity from a medical practitioner that AA membership is necessary to treat alcoholism.

If legal

Products for the treatment of acne only, regular skin care products do not qualify. Examples: Skin ID, Proactiv and anything that primarily treats acne. When an expense has both medical and cosmetic purposes, a note from a physician recommending the item to treat a specific medical condition is required.

--

--

To qualify, the item must be used to relieve or alleviate sickness or disability. Depending on the nature of the item, only amounts above the cost of the regular version of the item will qualify. Includes various items that assist individuals in performing activities of daily living (e.g., feeding, bathing). See also Capital expenses; Home improvements.

Will qualify only if (1) such expenses are not for medical services; (2) the elderly person is a qualifying individual; and (3) in the case of services provided outside the employee's household, the person still regularly spends at least eight hours each day in the employee's household. Elder daycare will often qualify, but around-the-clock care in a nursing home will not. Note that long-term care insurance will not qualify.

Will qualify if used to enable the employee and spouse to be gainfully employed. Programs that are generally educational in nature (e.g., tuition) will not qualify.

Will qualify if it is an expense that must be paid in order to obtain the related care. However, the fee cannot be reimbursed until care is provided. Fees that are forfeited (e.g., because the employee selects a different provider) will not qualify.

Includes both wall units and central air

A note from a medical practitioner is needed to confirm that the expense is primarily for medical care.

--

Amounts paid for in-patient treatment (including meals and lodging) at a therapeutic center for alcohol addiction will qualify.

Examples: Alavert, Claritin, Zyrtec

Expenses generally won't qualify if the product would be purchased or owned without allergies(i.e. pillows and vacuum cleaners). However, items such as air purifiers or water filters necessary to treat a specific medical condition might qualify

Non-traditional healing products may qualify if provided to treat a specific medical condition. The treatments must be legal and the expenses will not qualify if the remedy is a food or substitute for food that the person would normally consume in order to meet nutritional requirements.

--

Examples: Maalox, Prilosec OTC, Zantac

Examples: Benadryl, Cortaid, Ivarest

The expense must be recommended to treat a diagnosed medical condition (e.g., sleep apnea).

Examples: Bacitracin, Neosporin

--

See also Cosmetic procedures; Cosmetics; Toiletries.

--

--

--

--

--

--

--

--

--

See Custodial care and Elder care.

Delivery devices (e.g., inhalers and nebulizers) will qualify. Medication must be prescribed.

--

Will qualify to the extent that the amounts paid are for the care of a qualifying individual. Household services not directly related to the care of the qualifying individual will not qualify. In addition, an up-front fee paid to employ the au pair may qualify if it must be paid in order to obtain the related care, but it cannot be reimbursed until care is provided. See Nanny.

If modifications are made for physically handicapped person. To show that the expense is primarily for medical care, a note from a medical practitioner is required.

--

--

If your baby requires a special formula to treat an illness or disorder, the difference in cost between the special formula and routine baby formula can qualify. A letter of medical necessity from a medical practitioner is required.

--

Nose wipes only

Will qualify if used to enable the employee and spouse to be gainfully employed. Will not qualify if the babysitter is (1) under age 19 and is the employee or spouse's child, step-child, or eligible foster child; (2) an individual for whom the employee or spouse can claim a deduction on IRS Form 1040; (3) the employee's spouse; or (4) a parent of the employee's child

Will qualify if used to enable the employee and spouse to be gainfully employed and other applicable conditions are met. See Babysitter.

--

Example: Ace bandages

Examples: Band-Aid, Curad

Will qualify if used to enable the employee and spouse to be gainfully employed. Programs that are generally educational in nature (e.g., tuition) will not qualify.

--

--

Expenses may qualify to the extent that instruction relates to birth and not childrearing. The fee should be adjusted to exclude instruction in topics such as newborn care. Expenses for the coach or significant other do not qualify.

Fees for temporary storage (i.e. up to one year) may qualify under some circumstances such as where the blood is collected as part of the diagnosis, treatment, or prevention of an existing or imminent medical condition (e.g., in advance of a scheduled surgery for use in a possible transfusion). Fees for indefinite storage just in case the blood might be needed would not be considered medical care and do not qualify.

--

--

Will not qualify as it is educational in nature and generally includes hours when the employee and spouse are not gainfully employed.

Body scans employing MRIs and similar technologies are diagnostic services. See also Diagnostic items/services; Screening tests.

Only the amount paid above the cost of regular printed materials will be reimbursed.

Breast pumps and other supplies that assist lactation will qualify. Examples: Bottles, storage bags, cleaning wipes, car adapter

Will qualify to the extent that surgery was done following a mastectomy due to cancer. This is an exception to the general rules regarding cosmetic procedures. See also Cosmetic procedures.

--

--

Example: No Doze

--

Both the tool and liquid/lotion removers qualify.

--

See Day camp and Overnight camp.

--

May qualify if done to accommodate a disability. If the improvement is permanent and increases the value of the property, the expense will qualify only to the extent that the improvement cost exceeds the increase in property value. If the improvement does not increase the property value at all, then the entire cost may qualify. Items that usually do not increase property value include constructing entrance or exit ramps, widening or modifying doorways or hallways, installing railings or support bars to bathrooms, lowering or modifying kitchen cabinets or equipment, moving or modifying electrical outlets and fixtures, installing porch lifts, modifying fire alarms or smoke detectors, modifying other warning systems, and modifying stairways.

--

--

--

Provided it contains at least an SPF of 15+

--

Expenses may qualify to the extent that instruction relates to birth and not childrearing. The fee should be adjusted to exclude instruction in topics such as newborn care. Expenses for the coach or significant other do not qualify.

--

Since the IRS looks at these expenses very closely, the treatments must be legal and the expense must not be a food or a substitute for food.

--

Fees paid for specific medical care only; detailed documentation is required to show the specific medical charges.

--

-

--

Examples: Comtrex, Sudafed, Nyquil, Dayquil

--

--

Compression socks rated at 30-40 mmHg or above will qualify

--

Contact lenses for solely cosmetic purposes (e.g., to change one's eye color) do not qualify.

--

--

If the substance violates federal law (e.g., the Controlled Substances Act), the expense would not qualify even if a state law allows its use with a physician's prescription (e.g., marijuana or laetrile prescribed to treat a specific medical condition).

Most cosmetic procedures do not qualify. This includes cosmetic surgery or other procedures that are directed at improving the patient's appearance and do not meaningfully promote the proper function of the body or prevent or treat illness or disease. Examples include face lifts, hair transplants, hair removal (electrolysis), teeth whitening, and liposuction. However, procedures necessary to correct a deformity arising from congenital abnormality, personal injury from accident or trauma, or disfiguring disease may qualify.

Cosmetics are articles used primarily for personal purposes and are intended to be rubbed, poured, sprinkled, sprayed, or otherwise applied to the human body for cleansing, beautifying, promoting attractiveness, or altering the appearance. Examples include skin moisturizers, perfumes, lipsticks, fingernail polishes, eye and facial makeup, shampoos, permanent waves, hair colors, toothpastes, and deodorants.

--

--

Examples: Ludens, Halls, Ricola

Marriage counseling does not qualify.

--

--

--

Will qualify only if (1) such expenses are not for medical services; (2) the person in custody is a qualifying individual; and (3) the qualifying individual (other than a qualifying child under age 13) still spends at least eight hours each day in the employee's household. Note that long-term care insurance will not qualify. See Elder care.

In narrow cases, the expense might qualify if recommended by a medical professional to treat a specific medical condition.

Camp over the summer or holidays only. The cost of a day camp or a similar program to care for a qualifying individual may qualify, even if the day camp specializes in a particular activity (e.g., soccer or computers). Additionally, will only qualify if used to enable the employee and spouse to be gainfully employed. Separate equipment or similar charges (e.g., a laptop rental fee for a computer camp) will not qualify. See Overnight camp.

--

Examples: Dimetapp, Sudafed, Mucinex

If surgery is to improve deformity from congenital abnormality,
personal injury from accident or trauma, or disfiguring
disease, then it is eligible.

--

--

--

Teeth whitening, veneers, and lumineers are the only exception as they are considered cosmetic in nature and do not qualify.

--

--

--

--

--

Will qualify if it is an expense that must be paid in order to obtain the related care. However, the fee cannot be reimbursed until care is provided. A deposit that is forfeited (e.g., because the employee selects a different provider) will not qualify.

Includes items such as syringes, insulin and glucose monitoring equipment

Includes a wide variety of procedures to determine the presence of a disease or dysfunction of the body, such as tests to detect heart attack, stroke, diabetes, osteoporosis, thyroid conditions, psychological conditions, and cancer. See also Body scans; Blood-pressure monitoring devices; Blood-sugar test kits and test strips.

Example: Desitin

Regular disposable or cloth diapers or diaper services for newborns do not qualify. Diapers for incontinence due to a medical issue are eligible. Examples of items that are eligible are Wonderpants, Depends, and Goodnights. A note from a medical practitioner is required for any other type of diaper or service.

Examples: Imodium, Kaopectate, Pepto Bismol

--

Must have note from doctor with medical condition; note must include specific diagnosis, exactly what is being prescribed, and for how long. The cost of dietary supplements, nutritional supplements, vitamins, herbal supplements, and natural medicines do not qualify if they are merely beneficial for general health (e.g., One-A-Day vitamins).

Such expenses will qualify provided they are not for medical care of the disabled dependent. The disabled child must live at home for at least eight hours a day. Any care provided outside the household, however, must enable the employee and spouse to be gainfully employed, and other restrictions must still be met. See Babysitter, Boarding school and Overnight camp.

Will qualify if the disabled child lives at home for at least eight hours a day. Any care provided outside the household, however, must enable the employee and spouse to be gainfully employed, and other restrictions must still be met. See Babysitter, Boarding school and Overnight camp.

Fees paid to get access to products/services at a reduced cost will not qualify.

Such expenses normally wouldn't qualify. However, temporary storage (i.e. up to one year) may qualify in some circumstances, such as where the DNA is collected as part of the diagnosis, treatment, or prevention of an existing or imminent medical condition.

In narrow circumstances, will only qualify to the extent that the doula provides medical care for the mother or child. Services such as emotional support, parenting information, child care, and housekeeping will not qualify.

Amounts paid for an inpatient's treatment at a therapeutic center for drug addiction will qualify.

--

If court ordered or part of a treatment program, it will qualify.

Will qualify if recommended by a medical practitioner for a specific medical condition.

Examples: Debrox, Murine

--

See Kindergarten.

See Preschool/nursery school.

Amounts paid for the egg donor fee, an agency fee, an egg donor's medical and psychological testing, and the legal fees for preparation of the egg donor contract will qualify if preparatory to a procedure performed on you, your spouse, or your dependent.

Fees for temporary storage qualify (i.e. up to a year), but only to the extent necessary for immediate conception. Storage fees for undefined future conception are not considered medical care.

Will qualify only if (1) such expenses are not for medical services; (2) the elderly person is a qualifying individual; and (3) in the case of services provided outside the employee's household, the person still regularly spends at least eight hours each day in the employee's household. Elder daycare will often qualify, but around-the-clock care in a nursing home will not. Note that long-term care insurance will not qualify.

--

--

--

Only qualifies if required to treat an illness or specific medical condition diagnosed by a physician and therefore needs a letter of medical necessity with this information .

Examples: Comtrex, Robitussin

See After-school care or Before-school care.

If the eye exam is covered under the medical plan, then it is not eligible under the Limited Purpose

--

See also Cosmetic procedures.

Fees/dues for exercise, fitness programs, athletic, or health club membership, even if prescribed by physician are ineligible.

Examples: Tampons, maxi-pads, menstrual cups, sanitary napkins, sponges and pantyliners

Will qualify to the extent that procedures are intended to overcome an inability to have children and are performed on you, your spouse, or your dependent. Includes: Shots, treatment, surgery, IVF, GIFT, ovulation monitor fees for storage of sperm or embryo (short term).

Examples: Aspirin, Motrin, Tylenol

Must have note from doctor with medical condition; note must include specific diagnosis, exactly what is being prescribed, and for how long.

Will qualify if the overall expenses of the care qualify.

Will not qualify if charged separately from dependent care expenses. Small amounts may qualify if incidental to and an inseparable part of the dependent care.

--

Examples: Neosporin, Hydrocortisone

--

--

--

Note that at home fluoride rinses will need a letter from the dentist showing the specific condition they are treating.

--

Will not qualify if charged separately from dependent care expense. Small amounts may qualify if incidental to and an inseparably part of the dependent care (e.g., lunch included with preschool care).

In general, expenses incurred in other countries must meet the same requirements that would apply if the expenses were incurred in the U.S. (e.g., the expenses must be primarily for medical care, may not be for a cosmetic procedure, etc.). Note that the treatments must be legal in the U.S. and the other country, and that special rules apply to medicines and drugs obtained outside the U.S.

--

--

Provided the documentation clearly indicates the test is specifically for genetic testing, then yes, it will qualify (23&me has a calculator to determinw which portion of the test is eligible). Otherwise, ancestry tests won't qualify and we will need a letter of medical necessity for other tests where a breakdown of the genetic portion is not provided in order to determin the need for medical care.

Eyeglass cleaning supplies, glasses cases, and repair kits are also eligible.

Includes blood glucose meters and glucose test strips. See Blood-sugar test strips

Expenses incurred in the purchase, training, and veterinary care of a service animal used by a disabled person would qualify; this includes the expenses of food, shots and veterinary care.

Will only qualify if used to treat or alleviate a specific medical condition or where there is probable cause of contracting a specific illness from a family member. A letter from a physician with the specific diagnosis is required.

.

The costs of the hearing aid, batteries, and repairs will qualify.

--

Example: Preparation H

Herbal medicines may qualify if provided to treat a specific medical condition. The medicines must be legal and the expenses will not qualify if the remedy is a food or substitute for food that the person would normally consume in order to meet nutritional requirements. See also Alternative Healers

May qualify if done to accommodate a disability. If the improvement is permanent and increases the value of the property, the expense will qualify only to the extent that the improvement cost exceeds the increase in property value. If the improvement does not increase the property value at all, then the entire cost may qualify. Items that usually don't increase property value include constructing entrance or exit ramps, widening or modifying doorways or hallways, installing railings or support bars to bathrooms, lowering or modifying kitchen cabinets or equipment, moving or modifying electrical outlets and fixtures, installing porch lifts, modifying fire alarms or smoke detectors, modifying other warning systems, and modifying stairways. A letter from a physical or medical practitioner is required.

Will only qualify if the primary purpose is to treat a medical condition such as menopausal systems. A note from a medical practitioner with the specific therapy and diagnosis is required.

Expenses of inpatient care (plus meals and lodging) at a hospital or similar institution qualify if the principal reason for being there is to get medical care.

Examples include maids, housekeepers and cooks

A note from a medical practitioner is needed to confirm that the expense is primarily for medical care (such as a severe Allery)

A note from a medical practitioner is needed to confirm that the expense is primarily for medical care (such as a severe Allery)

Will not qualify even if performed by a licensed medical practitioner

--

Will not qualify if charged separately from dependent care expenses. May qualify if incidental to and an inseparable part of the dependent care.

Adult diapers and items such as Poise Pads will qualify

Examples: Benadryl, Cortaid

Syringes and insulin pumps also qualify

Insurance Premiums are never eligible with a Medical FSA; The following premiums are eligible under an HSA: Long-Term Care insurance premiums, health continuation coverage (such as COBRA), Medicare premiums, and health care premiums while receiving unemployment compensation. Long term care insurance premiums are also eligible under an HRA.

Such expenses are primarily educational in nature, whether half or full-day, private or public and state-mandated or voluntary. See After-school care and Before-school care.

--

--

--

Will qualify to the extent that instruction relates to birth and not childrearing. The fee should be adjusted to exclude instruction in topics such as newborn care. Expenses for the coach or significant other do not qualify.

Will qualify for a child with dyslexia or an otherwise disabled child. Regular school fees are not eligible. A note from a medical practitioner is required.

--

--

--

Will not qualify if the parent paid the childcare bill late.

--

Will qualify if used to treat a specific medical condition or if used to prevent a specific illness where a household member has a contagious disease. A letter from a physician is required including the diagnosis or imminent condition and recommendation.

Example: Ex-Lax

To prevent a child who has or has had poisoning from eating the paint; excludes cost of repainting. Requires a letter of medical necessity from a physician. Note that the surfaces must be in poor repair (i.e. peeling or cracking) or be within the child's reach.

If the tuition fees are paid to a special school or specially trained teacher (for tutoring) for a child who is mentally or physically impaired, the expense will qualify. A letter of medical necessity from a physician is required, indicating the specific medical condition and certifying the nature of the school and specific reason for attending.

--

--

--

Will qualify if the principal reason for being there is to receive medical care.

If the purpose of the lodging is primarily for and essential to receiving medical care, then up to $50 per night will qualify for reimbursement. If a parent is traveling with a sick child, up to $100 may qualify ($50 per person)

--

See Custodial care and Elder care.

Will qualify if the employee and spouse are actively looking for work. However, a person who does not find a job and has no earned income for the year will not be able to exclude the expenses from income.

--

Example: KY Jelly

Only if used to treat a diagnosed medical condition verified by a letter of medical necessity from a licensed practitioner

--

--

See also Controlled substances in violation of federal law.

--

Massages to improve general well-being or for stress relief won't qualify. However, if massage is recommended by a physician or chiropractor to treat a specific injury or trauma, then it would qualify with a letter of medical necessity. The letter must include the medical condition, length of time treatment will be needed, and number of sessions during stated time. Note that an updated letter will be required on an annual basis.

--

--

Meals that are part of the cost of inpatient care at a hospital or similar institution will qualify if the principal reason for the recipient's being there is to receive medical care.

--

Will not qualify even if accompanying a patient for medical reasons.

Eligible with a Letter of Medical Necessity from a licensed practitioner. See also Scar Treatment

Will qualify if recommended by a medical practitioner in connection with treating a medical condition.

--

Expenses for the conference itself and transportation to the medical conference qualify as long as they relate to a chronic disease suffered by the employee or dependent, and if the purpose of the conference is primarily for and essential to the person needing medical care. Transportation expenses to the conference qualify but meals and lodging do not.

Expenses charged for storing and retrieving medical records from a computer data bank.

Examples: Blood Pressure Monitor, glucose kits

The fees associated with transferring medical records to a new medical practitioner will qualify.

--

If a psychiatrist recommends that a mentally handicapped person be kept in a special home (other than a relative's home) to help the person make the adjustment from life in a mental institution to community living, the expense may qualify. See also Schools and education

--

--

Will not qualify if used for general health purposes. However, in certain situations, they might qualify if recommended by a medical practitioner to treat a specific medical condition (for example, iron supplements to treat iron deficiency anemia)

--

--

--

Examples: Bonine, Dramamine

--

--

Will qualify to the extent that the amounts paid are for the care of a qualifying individual. Household services not directly related to the care of the qualifying individual will not qualify. See Au Pair and Registration fees.

Nasal strips that are used to treat sinus problems qualify as being primarily for medical care, as would those that are used to prevent sleep apnea. However, nasal strips used to prevent snoring and those used by athletes are not eligible. Note that medicated sprays require a prescription from a physician even if available without one.

--

--

--

Examples: Nicorette, Nicoderm

--

See Elder care.

Examples: Nurse expenses, board and care for a specific medical condition; excludes nursing services for a healthy baby. Includes wages, employment taxes and other fees or amounts paid for the services whether provided in the participant's home or another facility. The person providing the services does not have to be a nurse, as long as the services are of a nature generally performed by a nurse.

See also Dietary supplements; Mineral supplements.

Only reimbursable if used to treat a specific medical condition; will not qualify if consulted for general health purposes. Requires a letter of medical necessity from a medical practitioner.

Prepayments towards the delivery cannot be reimbursed until the birth.

Used to prevent teeth grinding. Athletic mouth guards are not eligible

If the purpose is to treat or alleviate a diagnosed medical condition, then it qualifies. A letter of medical necessity from a medical practitioner is required.

--

See Dietary supplements

Will qualify, so long as the consultation's purpose is to obtain the advice to treat or mitigate a medical condition.

--

Payments can either be made and reimbursed upfront at the time of service or on a monthly basis. A copy of the contract or payment plan is preferred; otherwise, a deposit or paid in full receipt is acceptable.

Costs of custom orthopedic shoes will qualify to the extent that they exceed ordinary personal use requirements (e.g., only the excess cost of the specialized orthopedic shoe over the cost of a regular shoe qualifies).

--

Expenses for overnight camps are not employment-related. See Day camp.

For night worker only

--

--

Examples: Advil, Aspirin, Tylenol, Aleve, Midol

See Relative (payments to a relative for dependent care).

If the employee is required to pay for care for time that includes both work and non-work days, payments for periods that include both work and non-work days will qualify in full. Otherwise, expenses must be allocated between work and non-work days.

--

Amounts paid for implants may be eligible if the diagnosis of impotence is due to natural causes such as diabetes, post-prostatectomy complications, or spinal cord injury.

--

The expense must not have been incurred before a diagnosis and will only qualify to treat a disease or injury (such as rehabilitation after surgery or obesity) and only for a limited time. A letter from a medical practitioner is required.

Excludes employment-related physicals and sports-related physicals

--

Will not qualify as such fees are generally not required in order to obtain care.

--

--

Will qualify if the fee must be paid in order to obtain care. However, the fee cannot be reimbursed until care is provided. Fees that are forfeited (e.g., because the employee selects a different provider) will not qualify.

As long as the care is for pre-kindergarten expenses

Fees for discounts on drugs are not considered medical care.

--

Excludes medication to stimulate hair growth or prescriptions for cosmetic purposes and medications obtained from other countries

Will only qualify if used to treat or alleviate a specific medical condition. A letter from a physician with the specific diagnosis is required.

--

--

Includes the costs associated at a special center that provides medical care.

Will only qualify if the expense is for medical care and not just for the general improvement of mental health, relief of stress, or personal enjoyment, nor if the expense relates to any psychoanalyst training.

Will qualify if the expense is for medical care and not to improve one's well-being or relief stress.

--

--

--

--

In many cases, this expense is not eligible. But, for example, if required following a mastectomy, then it is reimbursable with a letter of medical necessity from a medical practitioner.

-

Will qualify if the fee must be paid in order to obtain care. However, the fee cannot be reimbursed until care is provided. Fees that are forfeited (e.g., because the employee selects a different provider) will not qualify.

Will qualify if used to enable the employee and spouse to be gainfully employed. Will not qualify if the babysitter is (1) under age 19 and is the employee's child, step-child, or eligible foster child; (2) an individual for whom the employee or spouse can claim a deduction on IRS Form 1040; (3) the employee's spouse; or (4) a parent of the employee's under age 13 qualifying child.

--

Will not qualify unless lenses are prescription.

Payments made to a residential school or program to treat an individual for behavioral, emotional, or addictive conditions (including tuition, meals, and lodging) will qualify if the primary reason for attending the program is to receive medical care (ordinary education must be an incidental component). A letter of medical necessity is required from a medical practitioner to determine if the expenses would qualify.

Payments made for a mentally impaired or physically disabled person to attend a special school (including tuition, meals, and lodging) will qualify if the primary reason for attending the school is to overcome or alleviate the disability (ordinary education must be an incidental component). Examples include teaching Braille to a visually impaired person, teaching lip reading to a hearing-impaired person, and remedial language training to correct a condition caused by a birth defect. If a child is at a school simply because the courses and disciplinary methods have a beneficial effect on the child's attitude, the expenses will not qualify.

Will qualify if the tests are used for medical diagnoses. Examples include hearing, vision, and cholesterol screenings.

--

See also Guide dog, other service animal.

Will qualify to the extent that the expenses are incurred for dependent care.

--

--

Reimbursable if incurred to purchase an item such as medical prescription medications that are associated with the cost of the item or service.

If the absence is considered short and temporary (up to two consecutive weeks) and the care-giving arrangement requires the employee to pay for care during the absence, then a payment for a period that includes the absence will qualify for reimbursement in full; other absences generally will not qualify.

Will qualify when incurred to enable the employee and spouse to go to work when the child is ill, when the primary purpose is child care.

See also Nasal strips or sprays.

--

Includes testing and treatment

Amounts paid for prescribed and OTC drugs used to stop smoking will qualify.

Amounts paid for a stop-smoking program will qualify.

--

Will qualify if prescribed by a physician to treat a specific illness or ailment and if the foods are not a substitute for normal nutritional requirements. But the amount that may qualify is limited to the amount by which the cost of the special food exceeds the cost of commonly available versions of the same product (e.g., such as foods needed for a gluten-free diet).

--

Fees for temporary storage might qualify, but only to the extent necessary for immediate conception. Storage fees for undefined future conception aren't considered to be for medical care and do not qualify. If the sperm is stored and used within the same year, those fees will qualify.

--

See Relative (payments to a relative for dependent care).

Might qualify if there is a specific and imminent medical condition that the stem cells are intended to treat. For example, the cost of harvesting and storing stem cells because a newborn has a birth defect and the stem cells would be needed in the near future might be allowable. However, collection and indefinite storage just in case they might be needed is not considered to be for medical care and does not qualify.

--

--

See Day camp.

Such expenses are primarily educational in nature and therefore do not qualify.

Example: Aloe

Prescription sunglasses would qualify.

--

Sunscreen will qualify as a medical care expense because its sole purpose is to prevent sunburn and it is not a medicine or drug. Sunscreen at or above 15 SPF will qualify.

--

--

--

--

--

This includes local, sales, service, and other taxes.

--

--

The expenses of buying and repairing special telephone equipment for a hearing-impaired person will qualify. This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment.

Equipment that displays the audio part of television programs as subtitles for hearing-impaired persons will qualify, but the amount that is eligible is limited to the excess cost over the cost of the regular item. For example, the cost of a specially equipped television qualifies only to the extent that it exceeds the cost of a regular model.

Will qualify if for medical use.

Examples: Cepacol, Chloraseptic. See also Cough drops/suppressants.

A toiletry is an item or preparation that is used in the process of dressing and grooming oneself (e.g., toothpaste, shaving cream or lotion, and cologne).

Eligible if incurred due to a qualifying medical expense. See also Transportation expenses for person to receive medical care.

Example: Orajel

Are not eligible even if a dentist recommends special ones (e.g., electric or battery-powered) to treat a medical condition like gingivitis. Toothbrushes are items that are used primarily to maintain general health and a person would still use one even without the medical condition.

--

Includes surgical, hospital, and laboratory services as well as transportation expenses for organ donors.

Will qualify for transporting a qualifying individual to or from a place where care is provided and the transportation is furnished by a dependent care provider. Otherwise, such expenses generally are not considered to be for care, but might qualify if part of the dependent care charge (i.e., if incidental to and an inseparable part of the dependent care).

Will qualify if the transportation is primarily for and essential to medical care. Includes car expenses; bus, taxi, train, plane, and ferry fares; and ambulance services. Instead of actual car expenses, a standard mileage rate for use of a car (2020 rate is 17 cents per mile; 2019 rate is 30 cents per mile; subject to IRS changes) to obtain medical care is allowed. Parking fees and tolls can also qualify.

Such expenses are primarily educational in nature and therefore do not qualify.

Will qualify if the primary purpose is for medical care. An example includes a reading program for a child with dyslexia.

Such expenses are primarily educational in nature and therefore do not qualify.

Can qualify if there is a specific medical condition that the umbilical cord blood is intended to treat (such as a newborn with a birth defect where the cord blood would be needed in the near future). However, collection and indefinite storage just in case it might be needed is not considered to be for medical care and does not qualify. A letter of medical necessity from a practitioner is required.

See Looking for work (care that enables the employee and/or spouse to look for work).

-

If the absence is considered short and temporary and the care-giving arrangement requires the employee to pay for care during the absence, then a payment for a period that includes the absence will qualify for reimbursement in full; other absences generally will not qualify.

--

--

--

--

--

In most circumstances, vitamins will not be eligible. However, if there is a situation where a participant needs to take a vitamin to treat a specific medical condition, then they might qualify. A letter of medical necessity from a medical practitioner is required, detailing the specific condition, dosage and length of time needed.

Will not qualify if the volunteer work is unpaid or for nominal pay.

--

--

Example: Compound W

If the program is used to treat a specific medical condition such as heart disease or diabetes, then it might qualify; a letter from a medical practitioner is required including the specific diagnosis, exactly what is being prescribed, and for how long. Food does not qualify.

Purchase, operation and upkeep

--

Might qualify if the wig is prescribed by a physician for the mental health of a patient who has lost all of his or her hair from disease or treatment (e.g., chemotherapy or radiation).

Example: Monistat

--