Expense

Allowed?

Comments

Acupuncture

Yes

If it is to treat a medical condition.

Adoption – medical expenses incurred before adoption is finalized.

Yes

Air conditioner, air purifier or water filters

Maybe

Must be prescribed by physician and primarily used for treatment of medical condition and be detachable from the property. If attached to property only amount which exceeds value added to the property is reimbursable.

Alcoholism

Yes

Amount paid for inpatient treatment including meals and lodging at a therapeutic center for alcohol addiction.

Alternative remedies

Maybe

Must be primarily for treatment of a medical condition and service must be performed by a professional who is providing a legal service.

Allergy treatment products and household improvements to treat allergies (filters, pillows, special vacuums)

Maybe

Generally no, if the product is one which would be owned even without allergies (such as a pillow or vacuum) except where the difference in cost between a regular item and the allergy proof item can be established. Items such as air purifier or water filters may be allowable (see above).

Ambulance

Yes

Artificial limb or teeth

Yes

Aspirin

No

Baby-sitting and childcare

No

These expenses are reimbursable under a DCAP account.

Battery-powered toothbrush

Maybe

Must be prescribed by physician and primarily used for treatment of medical condition

Birth control pills

Yes

If prescribed by physician

Birthing classes

See Lamaze

Braille books

Yes

Amount paid which exceeds cost of regular printed materials

Breast pumps

No

Not for convenience or scheduling purposes. May be reimbursable if there is an underlying medical reason supported by physician’s documentation.

Childbirth classes

See Lamaze

Chinese herbal doctor & herbal treatment

Maybe

Yes, for physician charges if legal and primarily for treatment of a medical condition. No, for charges for herbs if they are characterized as a medicine or drug.

Chiropractors

Yes

Yes, if primarily for treatment of a medical condition and not for general health reasons

Christian Science practitioners

Yes

Yes, if legal and primarily for treatment of a medical condition.

Coinsurance amounts, deductibles, and charges which exceed "reasonable & customary" limits

Yes

Companion travel expenses

See Travel Expenses

Contact Lenses

Yes

Requires Rx (non-cosmetic). Includes materials and equipment needed for contact lens care such as saline solution and enzyme cleaners.

Contraceptives (over-the-counter)

Maybe

May be an eligible expense if they are not a drug or biological.

Controlled substances

See Marijuana

Cosmetic surgery

No

Except as required to correct congenital deformity or personal injury from an accident, trauma or disfiguring disease. Cosmetic surgery which is directed at improving the patient’s appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease is not an allowable expense.

Counseling

Maybe

No, for marriage counseling. Yes, for medical reasons – see Psychiatric care and Psychologist.

Crutches

Yes

Dancing Lessons

Maybe

No, if for general health. Yes, if prescribed by physician for specific medical condition (such as rehabilitation after surgery)

Deductibles

See Coinsurance

Dental treatment

Yes

Must be medically necessary and non-cosmetic

Dependent care expenses

No

Diagnostic services

Yes

Diapers or diaper service

No

Unless medically necessary and prescribed.

Drug addition

See alcoholism

Drugs

See medicine

Ear piercing

No

Ear plugs

Yes

If medically necessary and prescribed by physician.

Exercise equipment

Maybe

No, if for general health. Yes, if prescribed by physician for specific medical condition (such as rehabilitation after surgery)

Eye examinations and eyeglasses

Yes

Must be prescription glasses.

Face lifts

No

See Cosmetic Surgery

Fees for long-term storage of sperm or embryo

Maybe

Only to extent necessary for immediate conception. Fees for future conception not reimbursable.

Fertility treatments

Yes

Except expenses paid to or for an in vitro surrogate are not reimbursable

Fitness programs

Maybe

No, if for general health. Yes, if prescribed by physician for specific medical condition (such as rehabilitation after surgery)

Flu shots

Yes

Foods

See Special Foods

Funeral expenses

No

Genetic testing

Maybe

Yes, if performed to prevent possible defect. No, if performed to determine gender of fetus.

Guide dog or other animal aide

Yes

Includes charges for purchase, training and care.

Hair transplant

No

See cosmetic surgery

Health club dues

No

HMO Premiums

No

Hearing Aids

Yes

Including batteries and maintenance charges

Holistic or natural remedies

Maybe

Yes, for professional charges if legal and primarily for treatment of a medical condition. No, for charges for remedies if they are characterized as a medicine or drug.

Hospital services

Yes

Illegal operations and treatments

No

Immunizations

Yes

Infertility treatments

See fertility treatments

Insulin

Yes

Including test strips and testing equipment

Insurance premiums

No

Laboratory fees

Yes

Lamaze class

No

Generally for the comfort of the mother. No, unless there is an underlying medical condition

Language training for disabled child

Yes

Laser eye surgery

Yes

Lead-based paint removal

Yes

Yes, for removal of paint from surfaces in the home. Surfaces must be in poor repair and within child's reach. Cost of repainting is not a medical expense.

Learning disability (special school or specifically trained teacher)

Yes

Must be prescribed by physician for a child who has severe learning disabilities caused by mental or physical impairments.

Legal fees

Maybe

Yes, if charges were to authorize treatment for mental illness. Legal fees of any other kind such as divorce (even if prescribed by physician) are not reimbursable.

Marijuana or other controlled substance

No

Not even if for medical care and allowed by state law allows with physician’s prescription

Massage therapy

Maybe

No, if for general health. Yes, if prescribed by physician for specific medical condition (such as rehabilitation after surgery)

Mastectomy-related special bras

See Reconstructive surgery after mastectomy

Maternity clothes

No

Mattress

No

Unless prescribed by physician and mattress possesses a uniqueness used exclusively for treatment of severe medical condition (i.e., hospital mattress as opposed to an extra-firm mattress)

Meals

Maybe

Amount paid for meals at a hospital while receiving inpatient medical care.

Medic alert bracelet or necklace

Yes

Medical monitoring and testing devices (e.g. blood pressure monitor, syringes, glucose kits, etc.)

Yes

Medical services

Yes

If legal and not cosmetic

Medicines

Yes

If prescribed by a physician.

Naturopathic expenses

Maybe

Yes, for professional charges if legal and primarily for treatment of a medical condition. No, for charges for remedies if they are characterized as a medicine or drug.

Norplant insertion or removal

Yes

Nursing services

Yes

Yes, for wages and nursing services; except no, for healthy baby care in home

Nutritionist’s professional expenses

Maybe

Yes, if for treatment of medical condition. No, if for general health.

Nutritional supplements

See special foods

Occlusal guards to prevent teeth grinding

Yes

Operations

Yes

If legal and medically necessary

Optometrist

See Eye Examinations

Organ donors

See Transplants

Orthodontia

Yes

Unless for cosmetic reasons

Over-the-counter medications (aspirin, calcium supplements, etc.)

No

Oxygen

Yes

Includes oxygen and breathing equipment for treatment of a medical condition

Patterning exercises

Yes

Physical exams

Yes

Physical therapy

Yes

If medically necessary

Prescription sunglasses

Yes

Pregnancy test (over-the-counter)

No

Prescription Drugs

Yes

Private hospital room

Yes

Up to the amount of a non-private room. The extra amount for a private room is not reimbursable.

Prosthesis

Yes

Psychiatric care

Yes

Psychoanalysis

Yes

Psychologist

Yes

Radial Keratotomy

Yes

Reading glasses

Yes

Recliner chair

No

Unless prescribed by physician and chair possesses a uniqueness used exclusively for treatment of severe medical condition

Reconstructive surgery following mastectomy

Yes

Rogaine

Maybe

No, if over-the-counter but may be reimbursed if prescribed by a physician for a medical condition.

Safety glasses (non-prescription)

No

Seeing-eye dog

Yes

Smoking cessation program

Maybe

Yes, if prescription. No, if over-the-counter.

Special foods (i.e., gluten free or salt free)

Maybe

Yes, if for medical condition and only for cost of foods which exceed cost of commonly available versions of same product. No, if for general health.

Sterilization

Yes

Supplies to treat medical condition (i.e. bandages, gauze, batteries for hearing aids, etc.)

Maybe

If supply is not a drug or biological and is directly related to a specific medical condition and is not a personal comfort item.

Student health fee

No

Considered same as insurance premium

Surgery

Yes

See Operations

Swimming lessons

Maybe

See Dancing Lessons

Tanning salons and equipment

Maybe

No, if for general health. May be reimbursable if incurred to treat a specifically diagnosable condition.

Teeth Whitening

No

Not even if prescribed to treat congenital condition.

Telephone (special for hearing-impaired)

Yes

Includes purchase and repair.

Transplants

Yes

Includes amounts paid for surgical, hospital, laboratory and transportation expenses for organ donor.

Travel expenses for person seeking treatment

Yes

Lodging up to $50 per day plus meals. Also, amounts paid for transportation primarily for and essential to medical care. Instead of actual car expenses (gas, parking fees and tolls) can deduct ten cents per mile.

Travel expenses for companion

Maybe

Generally no, unless necessary due to the patient’s medical condition (e.g., nursing attendant) or a parent traveling with a sick child.

Tuition for special needs program (e.g. reading program for dyslexia)

No

Primary purpose is not medical care.

Vaccines

Yes

Varicose veins

See Cosmetic Surgery

Viagra

Yes

To extent necessary to treat medical condition.

Vitamins

Maybe

No, for all over-the-counter vitamins. Yes, if prescribed by physician to treat medical condition.

Weight loss program and/or drugs prescribed to induce weight loss

Maybe

No, if for general health. Yes, if prescribed by physician to treat medical condition such as diabetes.

Wheelchair

Yes

Includes rental or purchase plus maintenance.

Wigs

Maybe

The full cost of a wig purchased if prescribed by a physician for the mental health of a patient who has lost all of his or her hair from disease.

X-ray fees

Yes