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 |