What are Qualified Expenses?
Eligible medical expenses are defined as those expenses paid for care as described in Section 213(d) of the Internal Revenue Code. These lists below are by no means comprehensive, for more information on what is deductible visit http://www.irs.gov/pub/irs-pdf/p502.pdf
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Abdominal supports |
Elastic hosiery |
Oxygen and oxygen equipment |
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Abortion |
Eyeglasses |
Pediatrician |
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Acupuncture |
Guide dog |
Physician |
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Alcoholism treatment |
Gum treatment |
Practical nurse for medical services |
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Ambulance |
Gynecologist |
Prenatal care |
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Anesthetist |
Hearing aids and batteries |
Prescription medicines |
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Birth control pills |
Hospital bills |
Psychiatrist |
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Blood tests |
Insulin treatments |
Psychologist |
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Blood transfusions |
Laser eye surgery |
Special school costs for the handicaped |
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Braces |
Legal fees |
Splints |
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Chiropractor |
Metabolism tests |
Sterilization |
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Contact lenses |
Neurologist |
Surgeon |
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Crutches |
Obstetrician |
Therapy equipment |
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Dental treatment / Dental X-rays |
Optometrist |
Vaccines |
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Dentures |
Oral surgery |
Vitamins (prescribed) |
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Dermatologist |
Organ transplant |
Wheelchair |
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Drugs (prescription) |
Orthopedist |
X-rays |
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Ineligible Medical Expenses |
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Advance payment for services to be received next year |
Athletic club membership |
Automobile insurance premium allocable to medical coverage |
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Boarding school fees |
Bottled water |
Cosmetic surgery |
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Cosmetics, hygiene products, etc. |
Diaper service |
Domestic help |
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Funeral, cremation, or burial expenses |
Health programs offered by resort hotels, health clubs and gyms |
Maternity clothes |
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Nonprescription medicines |
Premiums for life insurance |
Special food or beverages |
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Specially designed car for handicapped persons |
Stop-smoking programs |
Swimming pool |
