• Acupuncture - if it is to treat a medical condition.
• Air Purifier - only if prescribed by a physician to treat a specific medical condition such as a
• Alcoholism - amount paid for inpatient treatment, including meals and lodging, at a
therapeutic center for alcohol addiction.
• Artificial limbs
• Artificial teeth
• Automobile modifications for physically handicapped person
• Band-Aids, gauze pads, home and car first aid kits
• Birth control pills - if available only by physician's prescription
• Blood pressure monitoring devices
• Braille books and magazines - only amount paid by visually impaired person, above the cost of
regular printed material.
• Chiropractors’ fees - if for treatment of a specific medical condition.
• Christian Science practitioners’ fees - if payments are for medical care.
• Contact lenses and related materials and equipment (over-the-counter OTC item)
• Contraceptive prescriptions
• Dentists’ fees (for treatment other than cosmetic services)
• Denture Adhesive
• Diabetic supplies
• Diagnostic services
• Ear plugs - if prescribe by a physician for a specific medical condition.
• Eye exams, eyeglasses, and related equipment and materials
• Fees associated with organ donations
• Fees for the computer storage of medical records
• Fertility treatments - if the treatment impacts the participant or a dependent of the
participant. Includes shots, treatment, and surgery.
• First Aid Supplies
• Flu shots
• Fluoridation device - amount should be limited to cost allocable to current plan year.
• Guide dog or other animal aide - amount paid for purchase, training, and care of animals used
by a vision impaired or hearing impaired person.
• Gynecologists’ fees
• Health insurance deductibles (which are associated with specific costs)
• Hearing aids/batteries
• Hearing trained cat
• Hospital services
• Hypnosis for medical reasons
• Incontinence supplies
• Laboratory fees
• Language training for child with dyslexia or disabled child
• Laser eye surgery
• Lead based paint removal - for the cost of removing lead-based paints from surfaces in the
home to prevent a child who has or has had lead poisoning from eating the paint. These
services must be in poor repair and with the child's reach. The cost of repainting is not a
• Learning disability - amount paid to special school or specially-trained teacher, which is
prescribed by physician, for a child who has severe learning disabilities caused by mental or
• Legal fees associated with the commitment of a mentally ill person
• Liquid adhesive for small cuts
• Medical conference admission and transportation to/from
• Medical monitoring and testing devices (e.g., blood pressure monitor, syringes, glucose kit,
• Medical services
• Medicines - if amounts are paid for physician-prescribed medicines and drugs.
• Mileage related specifically to an eligible medical visit
• Nicotine Gum or patches for stop-smoking purposes
• Norplant insertion or removal
• Nursing services
• Obstetrical fees
• Occlusal guards to prevent teeth grinding
• Orthopedic shoes
• Ovulation monitor
• Oxygen - amount paid for oxygen and equipment for breathing problems caused by a medical
• Physical exams - but not employment-related physicals
• Physical therapists’ fees
• Pregnancy test kits
• Prescription drugs
• Prescription eyeglasses and/or contact lenses
• Psychiatrists’ fees
• Psychologists’ fees
• Psychotherapists’ fees
• Radial keratotomy
• Reading glasses (over-the-counter OTC item)
• Routine physicals
• Seeing-eye dog (purchase, training & care)
• Skilled nurses’ fees
• Smoking cessation treatments and prescriptions
• Speech therapists’ fees
• Spermicidal foam
• Sterilization fees
• Sunglasses - if they are prescription sunglasses
• Take home screening kits for colon cancer, hepatitis C and HIV
• Telephone for hearing impaired
• Therapy - amounts paid for therapy received as medical expenses may be deductible.
• Thermometers (ear, oral, or rectal)
• Transplants - amounts paid for surgical, hospital, laboratory, and transportation expenses for
• Treatment for substance addiction
• Transportation expenses - if for medical reasons and is reimbursed at 12 cents per mile.
• X-ray fees - amounts paid for X-rays received for medical reasons.