Eligible Health Care Expenses (See IRS Publication 502 )

Following is a condensed listing of IRS eligible expenses. Eligible medical care expenses include amounts paid for the diagnosis, cure, mitigation, treatment or prevention of disease, and for treatments affecting any part or function of the body. The expenses must be primarily to alleviate or prevent a physical or mental defect or illness. In some cases, you may be asked to provide a letter of medical necessity from your attending physician to substantiate your claim. For additional information, please refer to IRS Publication 502.

Acupuncture Hearing aids and batteries Physical therapy
Alcoholism treatment Home health care Physicians fees
Allergy treatments Hospital services Pregnancy test, over-the-counter
Ambulance service Immunizations Prescription drugs
Antacids Inclinator Prescription eyeglasses
Artificial insemination Infertility treatments Prescription sunglasses
Artificial limb/teeth Insulin and syringes Prosthesis
Automobile modifications (if medically necessary) Laboratory fees Psychiatric care
Battery-powered toothbrush (if medically necessary & prescribed by a physician) Laboratory fees Psychoanalysis
Birth control pills Language training for child with dyslexia or disabled child Psychologist fees
Blood pressure monitoring devices Laser eye surgery Radial keratotomy
Bone density testing Lead-based paint removal Reading glasses
Braille books and magazines Learning disability caused by mental or physical impairment or nervous system disorders Reconstructive surgery following mastectomy
Childbirth expenses Long-term care services Schools and education, special (for mentally impaired or physically disabled person – see IRS Publication 502)
Chiropractor professional fees Mastectomy-related special bras Sick-child care facility
Cholesterol testing Medic-alert bracelet Sleep disorder and treatment
Christian Science Practitioner fees Medical equipment Speech therapy
Co-insurance, co-pay amounts and deductibles Medical records charges Sterilization procedures (vasectomy or tubal ligation)
Cold Medicine Medical Supplies Stop-smoking programs (including hypnosis, over-the-counter gums and patches)
Contact lenses and cleaning solutions Medicines/Drugs Storage fees-embryo or sperm
Contraceptives Norplant insertion and removal Storage fees-umbilical cord blood
Crutches Nursing home Surgical fees
Dental treatment Nursing services Therapy, physical or speech
Drug dependency treatments Obstetrical expenses Transplants (donor expenses, if you pay those expenses)
Drugs Occlusal guards for teeth grinding Vaccines, vaccinations
Dyslexia treatment Optometrist fees Vasectomy
Eye exams & eye surgery Oral surgery Vitamins (only by prescription and only if necessary to treat a specific medical condition)
Eyeglasses, prescription Orthodontia Weight-loss program (only if medically necessary to treat existing disease (such as heart disease) and undertaken under physician’s direction)
Fertility treatments Orthopedic devices Wheelchair
Flu shots Osteopath fees Wigs (if purchased upon advice of physician for mental health of patient)
Fluoridation device Over-the-counter Drugs/Medicines X-ray fees
Genetic testing Ovulation monitor
Guide dog or other animal used to assist persons with physical disabilities Oxygen
Health institute Pain Relievers
Health screening Physical exams, routine physicals

 

Ineligible Health Care Expenses (See IRS Publication 502)

Adoption fees Exercise/Fitness programs Medical savings account
Baby-sitting, childcare or nursing services for a healthy baby Expenses reimbursed elsewhere “No Show” doctor or dentist visits, charges for
Breast pump Funeral expenses Nursing services for healthy baby
Childbirth classes or Lamaze Hair transplant Nutritional supplements
Completing claim forms, fees for Health club membership dues Paternity testing
Controlled substances Herbal supplements (dietary and nutritional supplements, vitamins, natural medicines, etc.) Safety glasses
Cord blood storage for future use Household help Storage fees-long term-embryo, sperm or umbilical cord blood
Cosmetic surgery or procedures Illegal operations and treatments Student health fees
Cosmetic prescription drugs Insurance premiums Sun screen lotion
Cosmetic drugs/medicines-over-the-counter Lactation consultant for general instruction Sunglasses, clip on
Counseling (marriage, family) Laetrile Surrogate expenses
Dancing lessons Lamaze/Childbirth classes Swimming lessons
Dental veneers or bonding Lifetime care fees Tanning salons and equipment
Diaper service Liposuction or other similar cosmetic treatments Tattoo removal
Divorce expenses Marriage, family counseling Teeth bleaching/whitening
Domestic help Massage therapy (unless recommended as medically necessary to treat a specific injury or illness; does not include therapy for stress or tension reduction) Vacuum cleaner for allergies
Doula services Maternity clothes Varicose veins, treatment of
Ear piercing Mattress Vision service agreements or lens replacement insurance
Electrolysis or hair removal Meals while traveling to obtain medical care Weight loss programs for general health or appearance; diet foods
Exercise equipment Medical newsletters