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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.

AcupunctureHearing aids and batteriesPhysical therapy
Alcoholism treatmentHome health carePhysicians fees
Allergy treatmentsHospital servicesPregnancy test, over-the-counter
Ambulance serviceImmunizationsPrescription drugs
AntacidsInclinatorPrescription eyeglasses
Artificial inseminationInfertility treatmentsPrescription sunglasses
Artificial limb/teethInsulin and syringesProsthesis
Automobile modifications (if medically necessary)Laboratory feesPsychiatric care
Battery-powered toothbrush (if medically necessary & prescribed by a physician)Laboratory feesPsychoanalysis
Birth control pillsLanguage training for child with dyslexia or disabled childPsychologist fees
Blood pressure monitoring devicesLaser eye surgeryRadial keratotomy
Bone density testingLead-based paint removalReading glasses
Braille books and magazinesLearning disability caused by mental or physical impairment or nervous system disordersReconstructive surgery following mastectomy
Childbirth expensesLong-term care servicesSchools and education, special (for mentally impaired or physically disabled person – see IRS Publication 502)
Chiropractor professional feesMastectomy-related special brasSick-child care facility
Cholesterol testingMedic-alert braceletSleep disorder and treatment
Christian Science Practitioner feesMedical equipmentSpeech therapy
Co-insurance, co-pay amounts and deductiblesMedical records chargesSterilization procedures (vasectomy or tubal ligation)
Cold MedicineMedical SuppliesStop-smoking programs (including hypnosis, over-the-counter gums and patches)
Contact lenses and cleaning solutionsMedicines/DrugsStorage fees-embryo or sperm
ContraceptivesNorplant insertion and removalStorage fees-umbilical cord blood
CrutchesNursing homeSurgical fees
Dental treatmentNursing servicesTherapy, physical or speech
Drug dependency treatmentsObstetrical expensesTransplants (donor expenses, if you pay those expenses)
DrugsOcclusal guards for teeth grindingVaccines, vaccinations
Dyslexia treatmentOptometrist feesVasectomy
Eye exams & eye surgeryOral surgeryVitamins (only by prescription and only if necessary to treat a specific medical condition)
Eyeglasses, prescriptionOrthodontiaWeight-loss program (only if medically necessary to treat existing disease (such as heart disease) and undertaken under physician’s direction)
Fertility treatmentsOrthopedic devicesWheelchair
Flu shotsOsteopath feesWigs (if purchased upon advice of physician for mental health of patient)
Fluoridation deviceOver-the-counter Drugs/MedicinesX-ray fees
Genetic testingOvulation monitor
Guide dog or other animal used to assist persons with physical disabilitiesOxygen
Health institutePain Relievers
Health screeningPhysical exams, routine physicals


Ineligible Health Care Expenses (See IRS Publication 502)

Adoption feesExercise/Fitness programsMedical savings account
Baby-sitting, childcare or nursing services for a healthy babyExpenses reimbursed elsewhere“No Show” doctor or dentist visits, charges for
Breast pumpFuneral expensesNursing services for healthy baby
Childbirth classes or LamazeHair transplantNutritional supplements
Completing claim forms, fees forHealth club membership duesPaternity testing
Controlled substancesHerbal supplements (dietary and nutritional supplements, vitamins, natural medicines, etc.)Safety glasses
Cord blood storage for future useHousehold helpStorage fees-long term-embryo, sperm or umbilical cord blood
Cosmetic surgery or proceduresIllegal operations and treatmentsStudent health fees
Cosmetic prescription drugsInsurance premiumsSun screen lotion
Cosmetic drugs/medicines-over-the-counterLactation consultant for general instructionSunglasses, clip on
Counseling (marriage, family)LaetrileSurrogate expenses
Dancing lessonsLamaze/Childbirth classesSwimming lessons
Dental veneers or bondingLifetime care feesTanning salons and equipment
Diaper serviceLiposuction or other similar cosmetic treatmentsTattoo removal
Divorce expensesMarriage, family counselingTeeth bleaching/whitening
Domestic helpMassage 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 servicesMaternity clothesVaricose veins, treatment of
Ear piercingMattressVision service agreements or lens replacement insurance
Electrolysis or hair removalMeals while traveling to obtain medical careWeight loss programs for general health or appearance; diet foods
Exercise equipmentMedical newsletters