The
following expenses are not eligible for
reimbursement under an IRC Sec. 125 plan.
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.
Allergy Treatment Products
and household improvements to treat allergies:
filters, pillows, comforters, blankets,
special vacuums, etc. - ineligible if the
product is one which would be owned even
without allergies.
Air Conditioners
Breast Pump - may be eligible
if there is an underlying medical reason
(i.e. abscess).
Blood Pressure Machines
(certain exceptions apply).
Cosmetic Surgery that
is directed at improving appearance and
does not meaningfully promote the proper
functions of the body or prevents or treats
illness or disease.
Dancing lessons, swimming lessons,
etc - even if recommended by a
physician.
Dental Bleaching or any
other teeth whitening.
Diapers or diaper service.
Electrolysis or hair removal.
See Cosmetic Surgery
Hair Transplant.
Health Club dues.
Herbs.
Humidifiers
Insurance Premiums (but
may be allowable under a Premium Payment
Account).
Laetrile - even if prescribed
by a doctor.
Marijuana or other controlled substances.
Amount paid for controlled substances in
violation of federal law is not a deductible
expense, even if a state law requires a
prescription of a physician to obtain and
use.
Marriage Counseling services
do not qualify as a medical expense. However,
sexual inadequacy or incompatibility treatment
is reimbursable if the treatment is provided
by a psychiatrist.
Massage Therapy (in most
cases).
Neck Support Pillows.
Sonicare toothbrushes
& replacement brushes.
Student Health Fees (similar
to insurance premiums).
Tuition for Special Schools
(unless it is a special school to treat
a specific condition like blindness, speech,
etc.).
Vitamins for general health.
Weight loss programs for general health
are not reimbursable even if a doctor prescribes
the program.
For a more complete list of expenses, please
refer to IRS publication 502 at http://www.irs.gov.
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