Eligible Expenses


The Internal Revenue Service (IRS) has several publications - check this one out...
You can download that document (P502) through this link

A B C D E F G H I L M N O P R S T V W X
  • 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 severe allergy.
  • Alcoholism - amount paid for inpatient treatment, including meals and lodging, at a therapeutic center for alcohol addiction.
  • Ambulance
  • Artificial limbs
  • Artificial teeth
  • Automobile modifications for physically handicapped person
  • Aspirin (OTC)
  • Allergy medications (OTC)

A B C D E F G H I L M N O P R S T V W X
  • 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.

A B C D E F G H I L M N O P R S T V W X
  • Chiropractors' fees - if for treatment of a specific medical condition.
  • Christian Science practitioners' fees - if payments are for medical care.
  • Coinsurance
  • Contact lenses and related materials and equipment including contact solutions
  • Contraceptive prescriptions
  • Co-payments - (Physicians' office & Prescription)
  • Crutches
  • Cough syrups (OTC)
  • Contact lens solution (OTC)

A B C D E F G H I L M N O P R S T V W X
  • Dentists' fees (for treatment other than cosmetic services) (Not paid by Dental Coverage)
  • Dentures
  • Diabetic supplies
  • Diagnostic services

A B C D E F G H I L M N O P R S T V W X
  • Ear plugs - if prescribe by a physician for a specific medical condition.
  • Eye exams, eyeglasses, and related equipment and materials

A B C D E F G H I L M N O P R S T V W X
  • 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.
  • Flu shots
  • Fluoridation device - amount should be limited to cost allocable to current plan year.

A B C D E F G H I L M N O P R S T V W X
  • 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

A B C D E F G H I L M N O P R S T V W X
  • Health insurance deductibles (which are associated with specific costs)
  • Hearing aids/batteries & their upkeep
  • Hearing trained cat
  • Hospital services
  • Hypnosis for medical reasons

A B C D E F G H I L M N O P R S T V W X
  • Immunizations/vaccinations
  • Insulin & related supplies

A B C D E F G H I L M N O P R S T V W X
  • 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 medical expense.
  • 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 physical impairments
  • Legal fees associated with the commitment of a mentally ill person

A B C D E F G H I L M N O P R S T V W X
  • Medical conference admission and transportation to/from the facility provided it is outside the county in which you reside
  • Medical monitoring and testing devices (e.g., blood pressure monitor, syringes, glucose kit, etc.)
  • Medically ncecessary services not covered by health insurance
  • Medicines - if amounts are paid for physician-prescribed medicines and drugs.
  • Mileage related specifically to an eligible medical visit @ .20 per mile outside the county in which you reside

A B C D E F G H I L M N O P R S T V W X
  • Norplant insertion or removal
  • Nursing services

A B C D E F G H I L M N O P R S T V W X
  • Obstetrical fees
  • Occlusal guards to prevent teeth grinding
  • Orthodontics
  • Orthopedic shoes
  • Osteopath
  • Ovulation monitor
  • Oxygen - amount paid for oxygen and equipment for breathing problems caused by a medical condition.

A B C D E F G H I L M N O P R S T V W X
  • Physical exams - but not employment-related physicals
  • Physical therapists' fees
  • Pregnancy test - over the counter
  • Prescription drugs
  • Prescription eyeglasses and/or contact lenses
  • Psychiatrists' fees
  • Psychologists' fees
  • Psychotherapists' fees
  • Pain relievers (OTC)

A B C D E F G H I L M N O P R S T V W X
  • Radial keratotomy
  • Routine physicals

A B C D E F G H I L M N O P R S T V W X
  • Seeing-eye dog (purchase, training & care)
  • Skilled nurses' fees
  • Smoking cessation treatments and prescriptions
  • Solutions for the care and maintenance of contact lenses
  • Speech therapists' fees
  • Sterilization fees
  • Sunglasses - provided they are prescription sunglasses

A B C D E F G H I L M N O P R S T V W X
  • Telephone for hearing impaired
  • Therapy - amounts paid for therapy received as medical expenses may be deductible.
  • Transplants - amounts paid for surgical, hospital, laboratory, and transportation expenses for organ donor.
  • Treatment for substance addiction
  • Transportation expenses - if for medical reasons and is reimbursed at 13 cents per mile.

A B C D E F G H I L M N O P R S T V W X
  • Vaccines
  • Vasectomy & Vasectomy reversal

A B C D E F G H I L M N O P R S T V W X
  • Wheelchair

A B C D E F G H I L M N O P R S T V W X
  • X-ray fees - amounts paid for X-rays received for medical reasons.

Back to Top


Sample Expenses that are NOT Eligible

  • Cosmetics
  • Cosmetic Surgery
  • Dancing Lessons
  • Ear piercing
  • Electrolysis
  • Exercise Equipment or Programs
  • Face Lifts
  • Fitness programs
  • Funeral expenses
  • Hair Removal
  • Hair Transplant
  • Herbs and Herbal Treatments
  • Illegal operations and treatments
  • Marijuana or other controlled substances
  • Massage Therapy to relieve stress or depression
  • Maternity clothes
  • Non-Prescription Drugs and Medicines (OTC - Over The Counter - items such as aspirin, allergy medications, cough syrups, and pain relievers do qualify as eligible expenses while vitamins and supplements do not qualify unless you have a 'Letter of Medical Necessity' signed by your doctor stating the item is needed to treat a specific medical condition - click our Forms link to get this form)
  • Supplements
  • Rogaine
  • Teeth Whitening
  • Varicose Vein/Spider Vein Treatments
  • Vitamins
  • Weight-Loss Programs and/or Drugs

Back to Top



© 2005 Precision Administrators, Inc.