Abortion
For operations that are legal

Acne treatment
Prescription and OTC

Acupuncture
For treatment of medical condition

Adoption expenses
Medical expenses incurred prior to adoption being finalized if child is tax dependent

Alcoholism treatment
Inpatient, outpatient and transport to AA meetings

Allergy medications
Prescription and OTC

Alternative healers
For treatment by professionals for specific medical condition

Ambulance


Analgesics
Prescription and OTC

Anesthesia
UNLESS for cosmetic procedures

Antacids
Prescription and OTC

Antihistamine
Prescription and OTC

Anti-itch creams
Prescription and OTC

Aspirin
For medical condition

Bandages
To cover injury or torn skin

Birth-control pills


Blood pressure monitoring devices


Blood sugar test items


Body scan
For diagnostic purposes

Braille books/magazines
For visually impaired individuals but only to extent of the costs above regular printed materials

Breast Reconstruction Surgery
Following mastectomy for treatment of cancer

Carpal tunnel wrist supports


Chelation therapy
For treatment of medical condition (lead poisoning)

Chiropractic care


Christian Science practitioners


Circumcision


Contact lenses/Contact Supplies


Contraceptive products and devices
Condoms, spermicidal

Co-pays


Counseling, other than Marriage
For treatment by professionals for specific medical condition

Crutches


Deductibles


Dental treatment
UNLESS for cosmetic proposes

Dentures/Denture Supplies


Diabetic supplies


Diagnostic items/services
Tests to detect heart attack, stroke, diabetes, osteoporosis, cancer, thyroid conditions, glaucoma, etc.

Diarrhea medicine
Prescription and OTC

Drug addiction treatment
Inpatient, outpatient and transport to meetings

Egg donor fees


Egg and Embryo Storage Fees
Only eligible if the expenses are incurred for temporary storage and only to the extent necessary for immediate conception only, if stored and used within the same plan year.

Eye examinations


First Aid Kit


Flu-shots


Glucose


Hearing aids/batteries


Hemorrhoid treatments
Prescription and OTC

Home health care
For nursing services

Hormone replacement therapy
For treatment of medical condition (menopause)

Hot/cold packs
For treatment of medical condition

Hypnosis
For treatment of medical condition and smoking cessation

Immunizations


In vitro fertilization


Incontinence supplies


Infertility treatments


Inpatient hospitalization services
UNLESS for cosmetic purposes or procedures

Insulin


Laboratory fees


Lactation treatment
For breast feeding difficulties ? but not for general instruction

Lamaze classes
For instruction relating to childbirth- but not for expenses related to childrearing instruction and guidance

Laser eye surgery


Lasik


Laxatives
Prescription and OTC

Lodging at hospital
For medical care

Lodging not at hospital or similar institution (hotel)
If essential to medical care and limited to $50 per night

Massage therapy
For treatment of medical condition ? NOT eligible when used for general well-being, relaxation, etc.

Mastectomy bra


Medic alert devices
Bracelet or necklace

Medical conference expenses
For expenses for conference and transportation IF conference related to a chronic disease suffered by an individual, spouse or other dependent. Expenses for lodging and meals are NOT eligible.

Medical monitoring and testing devices
Examples: blood pressure monitors, syringes, glucose kit, etc.

Medical records charges
Fees associated with transferring records to new provider

Menstrual pain relievers
Prescription and OTC

Mileage reimbursement
For travel to and from medical care ($0.24 cents per mile)

Nasal strips
For treatment of sinus problems and sleep apnea- but NOT for common snoring

Nicotine gum or patches


Norplant insertion or removal


Nursing services


Nutritionist?s expenses
For treatment by professional for specific medical condition

Obstetrical expenses
Two ways of submitting/paying claims: by reimbursing up to the full amount of the treatment, minus any previous reimbursements, once the initial treatment has begun (when applicable) or reimbursing as individual expenses are incurred.

Occlusal night guard
For prevention of teeth grinding

Operations
If legal and NOT cosmetic in nature ? inpatient and outpatient

Optometrist services


Organ donors


Orthodontia services
Two ways of submitting/paying claims: by reimbursing up to the full amount of the treatment equal to the participant?s annual election, minus any previous reimbursements, once the initial treatment has begun or reimbursing over the entire orthodontia treatment period (e.g. monthly).

Orthopedic shoes/inserts
For treatment of medical condition ? but only to the extent of the cost in excess of normal shoes

Osteopath services


Over-the counter items
Examples of generally eligible items as generally used for medical care:

·	Acne treatments 
·	Allergy prevention and treatment 
·	Antacid treatment 
·	Antibiotic ointments and creams 
·	Anti-diarrhea medications 
·	Anti-infection treatments 
·	Anti-itch lotions and creams 
·	Arthritis treatments 
·	Aspirin 
·	Bandages 
·	Blood pressure monitor 
·	Calcium 
·	Carpal tunnel wrist supports 
·	Chest rubs 
·	Cholesterol tests 
·	Claritin 
·	Cold and flu medications 
·	Cold sore treatments 
·	Cold/hot packs 
·	Colorectal cancer screening tests 
·	Constipation treatment 
·	Contact lens cleaning solution 
·	Cough medicines 
·	Dehydration treatment 
·	Diabetes monitors 
·	Diabetes supplies 
·	Diaper rash treatments 
·	Diuretics 
·	Ear drops 
·	Eye drops 
·	Fiber supplements 
·	Glucosamine / Chondroithin (arthritis) 
·	Headache relief 
·	Hemorrhoid treatments 
·	Incontinences supplies 
·	Joint pain 
·	Lactose intolerance products 
·	Laxatives 
·	Lice treatments 
·	Medicated hand creams 
·	Medicated shampoos 
·	Menopause treatments 
·	Motion sickness 
·	Muscle pain 
·	Pain relievers 
·	Pregnancy tests 
·	Premenstrual syndrome treatment 
·	Reading glasses 
·	Scar Treatment 
·	Sinus sprays and medications 
·	Sleeping aids 
·	Smoking cessation treatments 
·	St. Johnswort 
·	Toothache treatments 
·	Wart removal treatments 
·	Yeast infection treatments

Ovulation monitor


Oxygen
Oxygen and equipment for medical condition

Pain relievers
Prescription and OTC

Patterning exercises


Physical examinations


Physical therapy


Pregnancy test kits


Prenatal vitamins
If taken during pregnancy

Prescription drugs
For treatment of medical condition

Preventive care / screenings


Prosthesis


Psychiatric care


Psychoanalysis
For treatment of medical condition

Psychotherapy
For treatment of medical condition

Radial keratotomy


Reading glasses


Retin-A
IF prescribed for medical condition (i.e. acne) but NOT for cosmetic purposes such as reducing wrinkles

Screening tests
Examples: hearing, vision and cholesterol tests

Seeing eye-dog
Includes expenses related to dog (food, collar/harness, veterinary care, etc)

Shipping (mailing) and handling charges
For reimbursable products

Sinus medications
Prescription and OTC

Smoking cessation products and treatment
Prescription and OTC

Special foods (such as Gluten-free, not Diet foods)
For treatment of medical condition ? but only to extent of cost in excess of commonly used food

Speech Therapy


Sterilization procedures
Example: hysterectomy, vasectomy

Sunburn cream and ointments
For treatment of sunburn

Taxes on medical services and products
For reimbursable services and products

Telephone consultations


Telephone for hearing impaired


Television for hearing impaired


Tens Unit
For treatment of medical condition

Thermometers


Toothache and teething pain relievers
Prescription and OTC

Tuition for special needs programs
Example: dyslexia

Ultrasound


Varicose vein treatment
UNLESS for cosmetic purposes

Walkers


Wart remover treatments
Prescription and OTC

Weigh-loss programs and/or drugs prescribed to induce weight loss
If weight loss program is recommended by a physician to treat an existing condition (obesity, diabetes, heart disease) and not just to improve general health

Wheelchair


Wigs
IF hair lost due to medical condition or medical treatment

X-ray expenses