You may include expenses for yourself, your spouse, your children and other dependents. Qualified expenses are those which were incurred during the plan year for the diagnosis, treatment or prevention of disease. Expenses that are merely beneficial to one's general health or solely for cosmetic reasons are generally not eligible. For a more complete list of expenses, please contact the IRS Forms Distribution Center at (800) 829-3676 and request Publication 502: Medical -Dental Expenses or refer to IRS publication 502 at http://www.irs.treas.gov/forms_pubs/pubs/p502toc.htm.

Following is an alphabetical list of health care expenses. Some of these items may be reimbursable in entirety and some may not. Where necessary, each item is followed by a brief description.

Abortion - medical expenses associated with a legal abortion are reimbursable.
Acupuncture
Alcoholism - Payments to a treatment center for alcoholics or drug addicts, including meals and lodgings.
Allergy Treatment - air-purifier or water filter necessary to treat a specific medical condition with proper medical documentation from a doctor.
Alopecia - any personal use items used to alleviate the symptoms of the illness.
Alternative Remedies - expenses of professional (i.e. naturopath) may be eligible if legal.
Ambulance Service
Artificial Limb/Prosthesis
Autoette/Wheelchair - if used mainly for the relief of sickness or disability and not just to provide transportation to and from work. The cost of operating and upkeep is also allowable.

Birth Control Pills & Devices - if prescribed by your doctor.
Braille Books and Magazines - for use by a blind or visually handicapped person, but only the part of the cost that is greater than the cost of regular books and magazines.

Capital Expenses - amounts paid for special equipment installed in your home if the main reason is for medical care, reduced by the increase in value of the property
Car - Cost of special equipment and special design for the use of a person with disabilities. The amount by which the cost of a car specially designed to hold a wheelchair exceeds the cost of a regular car is a reimbursable medical expense.
Chiropractors
Christian Science Practitioners
Coinsurance Amounts and Deductibles
Contact Lenses including solutions (see Vision Care)
Cosmetic Surgery - reimbursable if the surgery is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease.
Crutches - cost of renting or buying.

Dental Treatment - fees to dentists for X-rays, fillings, braces, extractions, dentures, bridges, crowns, etc.
Diets - see Special Foods.
Doctor's fees - including psychiatric care
Drugs/Medicines - requiring prescription by a doctor for its use by an individual. You may not include vitamins, aspirin, or other over-the-counter drugs.

Fertility - medical expenses related to the treatment of infertility, including in-vitro fertilization.

Genetic Testing - to the extent it is done to determine possible defects (e.g., if the mother is over age 40).
Guide Dog - the cost of a guide dog or other animal used by the visually or hearing impaired. Costs associated with training to assist persons with other physical disabilities. Amounts paid for the care of these specially trained animals.

Hearing Aid & Batteries
Hospital Expenses - incurred as an in-patient or out-patient for laboratory, surgical and diagnostic services qualify as medical expenses.

Laboratory Fees - related to medical care.
Lead-based Paint Removal - The cost of removing from surfaces in your home to prevent a child who has or had lead poisoning from eating the paint. These surfaces must be in poor repair (peeling and cracking) or within the child's reach.
Learning Disability - tuition fees you pay to a special school for a child who has severe learning disabilities caused by a mental or physical handicap, including nervous system disorders. Your doctor must recommend that the child attend the school. Tutoring for dyslexia is allowable if prescribed by a doctor.
Legal Fees - if paid to authorize treatment for mental illness. Do not include guardianship or estate management fees.
Lifetime Care - part of a life-care or "founder's fee" paid either monthly or as a lump sum under an agreement with a retirement home is reimbursable if it is allocable to medical care. The agreement must require a specified fee payment as condition for the home's promise to provide lifetime care, including medical care. Advance payments to a private institution for the lifetime care, treatment and training of an employee's physically or mentally impaired dependent upon the employee's death or inability to provide care are reimbursable. The payments must be condition for the institution's future acceptance of the dependent and must be non-refundable.
Lodging & Meals - meals and lodging in a hospital or similar institution if the main reason for being there is to receive medical care. The cost of lodging not provided in a hospital or similar institution if the lodging is primarily for and essential to medical care. The cost is reimbursable if four requirements are met: (1) the lodging is primarily for and essential to medical care; (2) the medical care is provided by a doctor in a licensed hospital or in a medical care facility related to, or the equivalent of a licensed hospital; (3) the lodging is not lavish or extravagant and (4) there is no significant element of personal pleasure, recreation or vacation in the travel away from home. The amount cannot exceed $50 per night per person.

Massage Therapy - to treat an injury or trauma. Not, e.g., for massage to relieve stress or depression. The treatment must be for a limited, prescribed time.
Medical Information Plan - amounts paid to a plan to store medical information so that it may later be retrieved from a computer data bank.
Mentally Retarded, special home for - on the recommendation of a psychiatrist, to help the person adjust from life in a mental hospital to community living.

Naturopathic Doctors - but not their prescriptions if purchasable over the counter. Expenses are not reimbursable where treatment is illegal under applicable law.
Nursing Home - the cost of medical care in a home or institution for the aged for an employee or for an employee's spouse or dependent if the main reason for being there is to receive medical care.
Nursing Services - wages and other amounts paid for nursing services. A licensed nurse need not perform services as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming the patient.

Over the counter medications - e.g., antacids, allergy medicine, cold relief and pain relievers. Does not have to be prescribed by a physician.
Orthotics - including shoes and hose prescribed by a doctor
Oxygen - amounts paid for oxygen and oxygen equipment to relieve breathing problems caused by a medical condition.

Personal Use Items - items that are ordinarily used for personal, living and family purposes if they are used primarily to prevent or alleviate a physical or mental defect or illness.
Physical Exams are generally reimbursable, except for employment-related physicals.
Physical Therapy as required for a specific medical condition.
Pre-existing Conditions - medical expenses not covered because of the plan's pre-existing condition limitations.
Psychiatric Care - the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care.
Psychoanalysis

Radial Keratotomy - laser eye surgery to correct vision.

Schools, special - for a mentally or physically handicapped person if the main reason for using the school is its resources for treating the disability.
Special Foods - if prescribed to treat a specific illness or ailment, to the extent the cost of amounts paid exceeds cost of commonly available versions of the same product. (Example: gluten-free or salt-free diet)
Smoking Cessation Drugs - non-prescribed (see over the counter medications)
Smoking Cessation Program - amounts paid for participation in and prescribed drugs for smoking cessation, excluding over-the-counter drugs like nicotine patches and gum.
Sterilization

Telephone/Television - the cost of purchase and repair of special telephone equipment that lets a hearing-impaired person communicate over a regular telephone. The cost of equipment that displays the audio part of television programs as subtitles for the hearing-impaired.
Transplants - including payments for surgical, hospital, laboratory and transportation expenses for a prospective or actual donor of a kidney or other organ.
Transportation - when primarily for and essential to medical care, including bus, taxi, train or plane fare or ambulance service. Include parking fees and tolls and $0.13 per mile for use of personal car to obtain medical care. Companion travel expenses are not eligible unless necessary due to the patient's medical condition. The travel must NOT include a personal element.
Tuition - Charges for medical care included in the tuition of a college or private school. The charges must be listed separately on the tuition billing.
Vision Care - Optometric services and medical expenses for eyeglasses and contract lenses needed for medical reasons are reimbursable. Eye exams and expenses for contact lens solutions are also reimbursable. However, premiums for contact lens replacement insurance are not reimbursable.
Vitamins - expenses for vitamins prescribed by a physician that are only available by prescription and are to treat a specific medical condition.

Weight Loss Program - as prescribed by a physician to treat a medical illness (e.g., heart disease and obesity). The cost of a weight loss program for general health is not reimbursable even if a doctor recommends the program.
Wigs - see Personal Use Items.

X-ray Fees

For a more complete list of expenses, please refer to IRS publication 502 at http://www.irs.gov.