Medical Expenses Qualified for Payment
IRS Code Section 213(d) Eligible Medical ExpensesAn eligible expense is defined as those expenses paid for care as described in Section 213 (d) of the
Internal Revenue Code. Below are two lists that may help determine whether an expense is eligible.
For more detailed information, please refer to IRS Publication 502 titled, "Medical and Dental Expenses."
If tax advice is required, you should seek the services of a competent professional.
Deductible Medical Expenses
| Abdominal supports | Legal fees Lodging (away from home for outpatient care) |
| Abortion | Metabolism tests |
| Acupuncture | Neurologist |
| Air conditioner (when necessary for relief from difficulty in breathing) | Nursing (including board and meals) |
| Alcoholism treatment | Obstetrician |
| Ambulance | Operating room costs |
| Anesthetist | Ophthalmologist |
| Arch supports | Optician |
| Artificial limbs | Optometrist |
| Autoette (when used for relief of sickness/disability) | Oral surgery |
| Birth Control Pills (by prescription) | Organ transplant (including donor's expenses) |
| Blood tests | Orthopedic shoes |
| Blood transfusions | Orthopedist |
| Braces | Osteopath |
| Cardiographs | Oxygen and oxygen equipment |
| Chiropractor | Pediatrician |
| Christian Science Practitioner | Physician |
| Contact Lenses | Physiotherapist |
| Contraceptive devices (by prescription) | Podiatrist |
| Convalescent home (for medical treatment only) | Postnatal treatments |
| Crutches | Practical nurse for medical services |
| Dental Treatment | Prenatal care |
| Dental X-rays | Prescription medicines |
| Dentures | Psychiatrist |
| Dermatologist | Psychoanalyst |
| Diagnostic fees | Psychologist |
| Diathermy | Psychotherapy |
| Drug addiction therapy | Radium Therapy |
| Drugs (prescription) | Registered nurse |
| Elastic hosiery (prescription) | Special school costs for the handicapped |
| Eyeglasses | Spinal fluid test |
| Fees paid to health institute prescribed by a doctor | Splints |
| FICA and FUTA tax paid for medical care service | Sterilization |
| Fluoridation unit | Surgeon |
| Guide dog | Telephone or TV equipment to assist the hard-of-hearing |
| Gum treatment | Therapy equipment |
| Gynecologist | Transportation expenses (relative to health care) |
| Healing services | Ultra-violet ray treatment |
| Hearing aids and batteries | Vaccines |
| Hospital bills | Vasectomy |
| Hydrotherapy | Vitamins (if prescribed) |
| Insulin treatment | Wheelchair |
| Lab tests | X-rays |
| Lead paint removal |
Eligible Over-the-Counter Drugs
| Allergy Medications | Motion sickness pills |
| Antacids | Nicotine medications and nasal sprays |
| Antibiotic ointments | Pain Relievers |
| Anti-diarrhea medicine | Pedialyte |
| Calamine lotion | Sinus Medications and Nasal sprays |
| Cold medicine | Sleep aids |
| Cough drops and throat lozenges | Suppositories and creams for hemorrhoids |
| First aid creams | Wart removal medication |
Non-Deductible Medical Expenses
| Advancement payment for services to be rendered next year | Maternity clothes |
| Athletic Club membership | Non-prescription medication |
| Automobile insurance premium allocable to medical coverage | Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits |
| Boarding school fees | Scientology counseling |
| Bottled Water | Social activities |
| Commuting expenses of a disabled person | Special foods and beverages |
| Cosmetic surgery and procedures | Specially designed car for the handicapped other than an autoette or special equipment |
| Cosmetics, hygiene products and similar items | Stop-smoking programs |
| Funeral, cremation, or burial expenses | Swimming pool |
| Health programs offered by resort hotels, health clubs, and gyms | Travel for general health improvement |
| Illegal operations and treatments | Tuition and travel expenses a problem child to a particular school |
| Illegally procured drugs | Weight loss programs |
Ineligible Over-the-Counter Drugs
| Acne treatments | Medicated shampoos and soaps |
| Cosmetics (including face cream and moisturizer) | Suntan lotion |
| Dietary supplements | Toiletries (including toothpaste) |
| Fiber supplements | Vitamins (daily) |
| Herbs | Weight loss drugs for general well being |
| Lip balm (including Chapstick or Carmex) |
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