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Expense Eligible Notes
Acne treatment Potentially Because acne is considered a disease, the cost of acne treatment qualifies (including over-the-counter (OTC) acne medications). However, a prescription from a medical practitioner for OTC acne medications are required.  And when the expense has both medical and cosmetic purposes (e.g. Retin-A which can be used to treat both acne and wrinkles), a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Acupuncture Yes  
Adaptive equipment Potentially Includes various items that assist individuals in performing activities of daily living (e.g. feeding, bathing, toileting, and mobility). To qualify, the item must be used to relieve or alleviate sickness or disability.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.  Where applicable, only amounts above the cost of the regular version of the item will qualify.
Adoption, pre-adoption medical expenses  Yes Medical expenses incurred before an adoption is finalized will qualify, if the child qualifies as your tax dependent when the services/items are provided.
Air conditioner Potentially The primary purpose must be to treat or alleviate a medical condition.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. If it is attached to a home (such as central air conditioning), only the amount spent that is more than the value added to the property will qualify.
Air purifier Potentially To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition (such as a severe allergy) is required. 
Alcoholism Treatment Yes Amounts paid for in-patient treatment (including meals and lodging), at a therapeutic center for alcohol addiction will qualify.  Transportation expenses associated with attending meetings for an Alcoholics Anonymous group in the community would also qualify if attending due to a physician's advice that membership is necessary to treat alcoholism.
Allergy medicine (Examples: Alavert, Claritin) Potentially Due to the Patient Protection and Affordable Care Act of 2010 allergy medicine will only qualify if prescribed.
Allergy treatment products; household improvements to treat allergies Potentially Expenses generally won't qualify if the product would be owned even without allergies, such as a pillow or vacuum cleaner.  However, an air purifier or water filter necessary to treat a specific medical condition might qualify.  The excess cost of a special version of an otherwise personal item over the normal cost of the item might also qualify if the special version of the item is necessary to treat a specific medical condition. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Alternative healers Potentially Non-traditional healing treatments provided by professionals may be eligible if provided to treat a specific medical condition.  The treatment must be legal. The expenses do not qualify if the remedy is a food or substitute for food that the person would normally consume in order to meet nutritional requirements. Drugs and medicines recommended by alternative healers to treat a specific medical condition also can qualify as medical care, though they must be prescribed by an individual legally authorized to issue prescriptions in the applicable state in order to qualify.  
Ambulance Yes  
Analgesics (Examples: Advil, Aspirin, Tylenol) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Antacids     (Examples: Maalox, Prilosec, Zantac) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Antibiotic ointments (Examples: Bacitracin, Neosporin) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Antihistamines (Examples: Benadryl, Claritin) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible. 
Anti-itch creams (Examples: Benadryl, Cortaid, Ivarest) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Arthritis gloves Yes  
Artificial limbs Yes  
Artificial teeth Yes  
Aspirin Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Asthma delivery devices and medications Potentially Delivery devices (e.g. inhalers and nebulizers) will qualify. Due to the Patient Protection and Affordable Care Act of 2010 medications will qualify if prescribed.
Automobile modifications Potentially To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.  Expenses of operating a specially equipped car do not qualify.
Bactine Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Bandages, elastic (Example: Ace) Yes  
Bandages, for torn or injured skin (Examples: Band-Aid, Curad) Yes  
Behavioral modification  programs Potentially See Schools and education, residential and Schools and education, special
Birth-control pills Yes Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Birthing classes  Potentially See Lamaze classes.
Blood pressure monitoring devices Yes  
Blood sugar test kits and test strips Yes  
Body scans Yes  
Braille books and magazines Yes Only amounts above the cost of regular printed material will qualify.
Breast pumps Yes Breast pumps and other supplies that assist lactation will qualify.
Breast reconstruction surgery following mastectomy Yes Will qualify to the extent that surgery was done following a mastectomy for cancer.  This is an exception to the general rules regarding cosmetic procedures.
Calamine lotion Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Capital expense  Potentially Improvements or special equipment added to a home or other capital expenditures may qualify if the primary purpose of the expenditure is medical care for you, your spouse or a dependent.  To show that the expense is primarily for medical care a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.  How much of  the expense would qualify depends on the extent to which the expense permanently improves the property and whether others besides the person with the medical condition will benefit
Carpal tunnel wrist supports Yes  
Chelation therapy Yes Will qualify if used primarily for medical care.  Won't qualify if used just to maintain general health.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Chiropractors Yes  
Circumcision Yes  
Claritin (loratadine) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Co-insurance amounts Yes Will qualify if the underlying service/item qualifies
Cold medicine             (Examples: Comtrex, Sudafed) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Cold/hot packs Potentially Only cold/hot packs sold as medical supplies will qualify; those sold for other purposes won't qualify.  Hot water bottles and heating pads won't qualify.
Cold sore medicine Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Compression hose Potentially Won't qualify if used for personal or preventive reason.  If used to treat or alleviate a specific medical condition, only the excess cost of the specialized hose over the cost of regular hose will qualify.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Condoms Yes  
Contact lenses, materials, and equipment Yes Materials and equipment needed for using lenses (such as saline solution and enzyme cleaner) would qualify if the lenses are needed for medical purposes, as will distilled water used to store and clean the lenses.  Contact lens insurance would not qualify.  Contact lenses for solely cosmetic purposes do not qualify.
Co-payments Yes  
Cosmetic procedures No Most cosmetic procedures do not qualify.  This includes cosmetic surgery or other procedures that are directed at improving the patient's appearance and don't meaningfully promote the proper function of the body or prevent or treat illness or disease.  There is an exception, however for procedures necessary to ameliorate a deformity arising from a congenital abnormality, personal injury from an accident or trauma, or disfiguring disease.  
Cough suppressants   (Examples: Robitussin, cough drops) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Counseling  Potentially Will qualify for a medical reason.  Marriage counseling doesn't qualify.
CPAP (continuous positive airway pressure) devices Yes  
Crowns, dental Potentially Will not qualify if they are obtained for a cosmetic reason.
Crutches Yes Will qualify whether purchased or rented.
Decongestants           (Examples: Dimetapp, Sudafed) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Deductibles Yes Will qualify if the underlying service/item qualifies.
Dental sealants Yes  
Dental treatment Yes Includes expenses incurred for the prevention and alleviation of dental disease.  Teeth whitening is not eligible.
Dentures and denture adhesives Yes  
Deodorant No  
Diabetic socks Potentially Won't qualify if used for personal or preventive reasons.  If used to treat or alleviate a specific medical condition, only the excess cost of the specialized hose over the cost of regular hose will qualify.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Diabetic supplies Yes Includes Blood-sugar test kits and test strips; Glucose-monitoring equipment; and Insulin.
Diagnostic items/services Yes Includes a wide variety of procedures to determine the presence of a disease or dysfunction of the body, such as tests to detect heart attack, stroke, diabetes, osteoporosis, thyroid conditions, and cancer.
Diaper rash ointments and creams (Example: Desitin) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Diapers or diaper service Potentially Regular diapers or diaper services for newborns do not qualify.  But diapers or diaper services that are used to relieve the effects of a diagnosed medical condition do qualify (for example, diapers used by adults who suffer from urinary incontinence).  A note from a medical  practitioner recommending the item to treat a specific medical condition is required.
Diarrhea medicine (Examples: Imodium, Kaopectate) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Dietary supplements Potentially The cost of dietary supplements, nutritional supplements, vitamins, herbal supplements, and natural medicines does not qualify if they are merely beneficial for general health (e.g., one a day vitamins).  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
Diet food No Costs of special foods to treat a specific disease (such as obesity) do not qualify to the extent that they satisfy ordinary nutritional requirements.  Thus, the costs of foods associated with a weight-loss program such as special pre-packaged meals, would not qualify, since they just meet normal nutritional needs.
Dietary supplements Potentially The cost of dietary supplements, nutritional supplements, vitamins, herbal supplements, and natural medicines does not qualify if they are merely beneficial for general health (e.g., one a day vitamins).  But may qualify if recommended by a medical practitioner for a specific medical condition ( for example, a prescribed dosage to treat a vitamin deficiency). To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
DNA collection and storage Potentially Such expenses generally won't qualify.  But temporary storage may qualify under some circumstances, such as where the DNA is collected as part of the diagnosis, treatment, or prevention or an existing or imminent medical condition.
Doula Potentially Will only qualify to the extent that the doula provides medical care for the mother or child.  Services such as emotional support, parenting information, child care and housekeeping will not qualify.
Drug addictions treatment Yes Amounts paid for in-patient treatment at a therapeutic center for drug addiction will qualify.  
Drug overdose, treatment Yes  
Drugs and medicines Potentially Will qualify if primarily for medical care (and not for personal, general health, or cosmetic purposes), legally procured, and generally accepted as medicines and drugs.  In addition, the medicine or drug must be prescribed.  Prescriptions must meet the legal requirements for a prescription in the state where the expense is incurred.  To show that a medicine or drug that can be obtained without a prescription (i.e. OTC drug) was prescribed a prescription or other documentation that a prescription was issued (e.g., a pharmacist's receipt with the name of the purchaser or patient, the date and amount of the purchase, and an Rx number) is required.  
Drug testing kits for home use Potentially Kits that test for the presence of controlled substances probably won't qualify, as they do not treat a medical condition.  However, if the drug testing kit is used in the course of treating a medical condition, such as addiction, it could qualify.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Ear plugs Potentially Will qualify if recommended by a medical practitioner for a specific medical condition.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
Ear wax removal drops (Examples: Debrox, Murine) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Eczema treatments Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Egg donor fees Yes Amounts paid for the egg donor fee, an agency fee, an egg donor's medical and psychological testing, and the legal fees for preparation of the egg donor contract qualify.
Eggs and embryos, storage Potentially Fees for temporary storage qualify, but only to the extent necessary for immediate conception. 
Electrolysis or hair removal No  
Exercise programs Potentially Qualifies only if required to treat an illness (such as obesity) diagnosed by a physician.  The purpose of the expense must be to treat the disease rather than to promote general health.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item or program to treat a specific medical condition is required.
Expectorants (Examples: Comtrex, Robitussin) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Eye drops (Examples: Visine) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Eye examinations, eyeglasses, equipment and materials Yes Materials and equipment needed for using eyeglasses (such as eyeglass cleansers) would qualify if the lenses are needed for medical purposes.
Fertility treatments Yes Will qualify to the extent that procedures are intended to overcome an inability to have children.  Expenses paid to or for an in vitro surrogate do not qualify.
Fever-reducing medications (Examples: Aspirin, Motrin, Tylenol) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Fiber supplements Potentially Won't qualify if used for general health purposes or other personal reasons.  But fiber supplements would qualify if used to treat a diagnosed medical condition. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
First aid cream Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
First aid kits Yes Must be for use by the participant, spouse, or other individual eligible for tax-free health coverage under the plan.  Large first aid kits raise concerns about stockpiling.
Fitness programs Potentially See Exercise programs.
Flu shots Yes Immunizations to prevent disease will qualify.
Fluoridation device Yes Will qualify if recommended by a dentist to prevent tooth decay.  The amount that qualifies is limited to the cost allocable to the current year.
Fluoride rinses Potentially Won't qualify if used to maintain general health or for other personal reasons.  May qualify if used to treat or alleviate a specific medical condition.  To show that the expense is primarily for medical care, a prescription from a medical practitioner is required.
     
Foods Potentially Special foods will qualify if prescribed by a medical practitioner to treat a specific illness or ailment and if the foods do not substitute for normal nutritional requirements.  But the amount that may qualify is limited to the amount by which the cost of the special food exceeds the cost of commonly available versions of the same product.  To show that the expense is primarily for medical care a note from a medical practitioner recommending it to treat a specific medical condition is required.  Flexible Spending Debit cards can't be used to purchase special foods, a claim must be submitted to receive reimbursement.  Please contact CompuSys/Erisa for further details.
Gambling problem, treatment for Potentially  
Gauze pads Yes  
Genetic testing Potentially Would qualify to the extent that testing is done to diagnose a medical condition or to determine possible defects.  However, testing done just to determine the sex of a fetus would not qualify.
Glucosamine Potentially Will qualify if used primarily for medical care.  Won't qualify if used just to maintain general health.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Glucose monitoring equipment Yes Items such as blood glucose meters and glucose test strips are diagnostic items and are primarily for medical care.
Guide dog; other animal aid Yes Expenses for buying, training, and maintaining an animal used by a physically disabled person would qualify; this includes the expenses of food and inoculations.  Veterinary fees for such animals also qualify as medical care.
Hand sanitizer Potentially Won't qualify if used for general health purposes or other personal reasons.  May qualify if used to treat or alleviate a specific medical condition.  Might also qualify where there is an imminent probability of contracting a specific illness (e.g., from a household member who has a contagious disease).  A note from a medical practitioner recommending the item to treat a specific medical condition, or to prevent a specific an imminent illness is required.
Headache medications  (Examples: Advil, Aspirin, Tylenol) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Health club fees Potentially Only in very limited circumstances would fees paid to a health club qualify.  One instance might be where fees are incurred upon the advice of a medical practitioner to treat a specific medical condition (e.g. rehabilitation after back surgery or treatment for obesity).  When treatment is no longer needed, the fees would no longer qualify.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending it to treat a specific medical condition is required.
Health institute fees Potentially Qualifies only if the treatment at the health institute is prescribed by a physician who issues a written statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment.
Hearing aids Yes The costs of the hearing aid and its batteries would qualify.
Hemorrhoid treatments (Example: Preparation H)  Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Herbs Potentially May qualify if used to treat or alleviate a specific medical condition.  Won't qualify if the expense is for general health, or other personal reasons.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required
Holistic or natural healers, dietary substitutes, and drugs and medicines Potentially See Alternative healers
Home Care  Potentially See Nursing services
Hormone replacement therapy Potentially Will qualify if used primarily for medical care.  Won't qualify if primarily used for maintaining general health. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Hospital Services Yes Expenses of inpatient care at a hospital or similar institution qualify if a principal reason for being there is to get medical care.
Household help No Won't qualify, even if a medical practitioner recommends such help, unless the expenses qualify as nursing services.  
Humidifier Potentially To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.  Special rules may apply.
Hypnosis Potentially Will qualify if performed by a professional to treat a medical condition, or for other medical purposes (e.g., smoking cessation); won't qualify if for general stress relief, personal enjoyment, or other personal purposes. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
Immunizations Yes
Inclinator Potentially Would qualify if it otherwise qualifies as medical care, is detachable from the property, and is purchased for use only by the person with the medical condition.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
Incontinence Supplies Potentially Might qualify if used to relieve the effects of a particular disease .
Infertility treatments Yes See Fertility treatments
Insect bit creams (Examples: Benadryl, Cortaid) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Insulin Yes Equipment needed to inject the insulin, such as syringes or insulin pumps also qualifies as a medical expense.
Insurance Premiums No  
IVF (in vitro fertilization) Yes See Fertility treatments
Laboratory fees Yes Such expenses qualify if they are part of medical care.
Lactation consultant Potentially If a woman is having lactation problems and cannot breastfeed her child, then the expense of a lactation consultant helping to overcome this dysfunction might qualify.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
Lactose intolerance tablets (Example: Lactaid) Potentially May qualify if used to treat or alleviate a specific medical condition.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending it to treat a specific medical condition is required.
Lamaze classes Potentially Expenses may qualify to the extent that instruction relates to birth and not childrearing.  The fees should be apportioned to exclude instruction in topics such as newborn care.  Expenses for the coach or significant other do not qualify.
Language training Potentially Such expenses will qualify if for a child with dyslexia or a disabled child.  But amounts paid for regular schooling don't qualify.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
Laser eye surgery; Lasik Yes  
Late fees No Such fees would not be for medical care.
Laxatives (Example: Ex-Lax) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Learning disability, instructional fees Potentially If prescribed by a physician, tuition fees paid to a special school and tutoring fees paid to a specially trained teacher for a child who has severe learning disabilities caused by mental or physical impairments (such as nervous system disorders) will qualify.
Liquid adhesives for small cuts Yes See Bandages
Lodging at a hospital or similar institution Yes Will qualify if principal reason for being there is to receive medical care.
Lodging not at a hospital  Potentially Up to $50.00 per night will qualify if these conditions are met:  (1) The lodging is primarily for and essential to medical care; (2) the medical care is provided by a physician in a licensed hospital or medical care facility related to (or equivalent to) a licensed hospital; (3) the lodging isn't lavish or extravagant; and (4) there is no significant element of personal pleasure, recreation, or vacation in the travel.  If a parent is traveling with a sick child, up to $100 may qualify ($50 for each person).
Lodging while attending a medical conference No  
Massage therapy Potentially The costs of a massage just to improve general health don't qualify.  However, if the massage therapy was recommended by a physician to treat a specific injury or trauma, then it would qualify.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending it to treat a specific medical condition is required.
Mastectomy-related bras Yes Will qualify when incurred following a mastectomy for cancer.
Maternity clothes  No  
Meals at a hospital or similar institution Potentially Meals that are part of the cost of inpatient care at a hospital or similar institution will qualify if a principal reason for the recipient's being there is to receive medical care; the meals must be furnished as a necessary incident to the individual's continuing medical care.  Meals that are not part of inpatient care generally won't qualify.  
Medical alert bracelet Yes Will qualify if recommended by a medical practitioner in connection with treating a medical condition.
Medical conference admission Potentially Expenses for admission and transportation to a medical conference qualify, if they relate to a chronic disease suffered by you, your spouse, or your dependent and if the conference is primarily for and essential to the person in need of care.  Most of the time at the conference must be spent attending sessions on medical information.  The expenses of meals and lodging don't qualify.  It is recommended that you contact CompuSys/Erisa for further details before reservations are made, to confirm the eligibility of the conference.
Medical Information plan charges Yes These are expenses paid to a plan to keep medical information so that it can be retrieved from a computer databank for your medical care.
Medical monitoring and testing devices Yes Examples of such devices are blood-pressure monitors, syringes, glucose kit, etc.
Medical records charges Yes For example, the fee associated with transferring medical records to a new medical practitioner will qualify.
Menstrual pain relievers (Example: Midol) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Mentally handicapped, special home for Potentially The cost of keeping a mentally handicapped person in a special home (not a relative' s home) on a psychiatrist's recommendation to help that person adjust from life in a mental hospital to community living may qualify.
Mineral supplements Potentially Won't qualify if used to maintain general health.  But under narrow circumstances, mineral supplements might qualify if recommended by a medical practitioner for a specific medical condition (for example a prescribed dosage of iron daily to treat iron-deficiency anemia).  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Missed appointment fees No  
Moisturizers No  
"Morning-after" contraceptive pills Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Motion sickness pills (Examples: Bonine, Dramamine) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Mouthwash Potentially Such expenses generally won't qualify.  However a special mouthwash recommended by a medical practitioner for the treatment of gingivitis might qualify.
Nasal strips or sprays Potentially Nasal sprays or strips that are used to treat sinus problems or to prevent sleep apnea qualify.  However, nasal strips and sprays used to prevent snoring wouldn't qualify, nor would those used by athletes.  To show that the nasal stripes are primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.  Medicated nasal sprays however, require a prescription in order to be eligible.
Naturopathic healers Potentially See Alternative healers
Nicotine gum or patches (Examples: Nicoderm, Nicorette) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Non-prescription drugs and medicines Potentially See Drugs and Medicines
Norplant insertion or removal Yes  
Nursing services provided by a nurse or other attendant Potentially Wages, employment taxes, and other amounts you pay for nursing services generally will qualify, whether provided in the participants home or another facility.  But if the person providing nursing services also provides household and personal services, the amounts must be accounted for separately and only those for nursing services qualify.
Nursing services for a baby No Won't qualify if the baby is normal and healthy.
Nutritionist's professional expense Potentially May qualify if the treatment relates to a specifically diagnosed medical condition.  Won't qualify if the expense is for general health.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Nutritional supplements Potentially See Dietary Supplements
Obstetrical expenses Yes
Occlusal guard to prevent teeth grinding Yes  
Occupational therapy Potentially Will qualify if treats or alleviates a medical condition.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending it to treat a specific medical condition is required.
One-a-day vitamins No  
Operations  Yes Will qualify if the operations are legal and aren't cosmetic procedures.
Optometrist Yes  
Organ donors Yes  
Orthodontia Yes Special rules apply, please contact CompuSys/Erisa for details on what is necessary to receive reimbursement.
Orthopedic shoe inserts Yes Will qualify if used to treat injured or weakened body parts.
Orthopedic shoes  Potentially Won't qualify if used for personal or preventive reasons.  If used to treat or alleviate a specific medical condition, only the excess cost of the specialized orthopedic shoe over the cost of a regular shoe will qualify.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Osteopath fees Yes  
Over the counter medicines Potentially See Drugs and Medicines
Ovulation monitor Yes  
Oxygen Yes This includes the expense of oxygen and oxygen equipment for breathing problems caused by a medical condition.
Pain relievers (Examples: Advil, Aspirin, Tylenol) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Personal trainer fees Potentially Will qualify if a medical practitioner has recommended a supervised exercise regimen in order to treat a disease or injury (e.g., rehabilitation after surgery, or the treatment of obesity) and if incurred for a limited duration.  If you were working with a personal trainer before being diagnosed, the expense would not qualify.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending it to treat a specific medical condition is required.
Petroleum jelly Potentially Won't qualify if used to maintain general health or for other personal reasons.  May qualify if used to treat or alleviate a specific medical condition.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Physical exams Yes  
Physical therapy Yes  
Pregnancy test kits Yes  
Prenatal vitamins Potentially Obstetricians routinely recommend prenatal vitamins for health of unborn children.  If taken during pregnancy, prenatal vitamins would be covered.  Vitamins taken at other times generally do not qualify.  Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Pre-payments No Generally, pre-payments for services/items that have not yet been incurred/obtained are not reimbursable under a health FSA.
Prescription drugs Potentially See Drugs and Medicines
Prescription drug discount programs No  
Prescription drugs and medicines obtained from other countries No Importing prescription drugs from other countries generally will violate federal law.  However, a drug or medicine may qualify for reimbursement if (1) it is purchased and consumed in the other country and is legal in both that country and the U.S. or (2) the FDA announces that it can be legally imported by individuals.
Preventive care screenings Yes Will qualify if the tests are used for medical diagnoses.  Examples include hearing, vision, and cholesterol screenings.
Probiotics Potentially Won't qualify if used to maintain general health or for other personal reasons.  May qualify if used to treat or alleviate a specific medical condition.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Propecia Potentially Generally won't qualify if purchased for cosmetic purposes (for example to treat male pattern baldness), even if recommended by a medical practitioner.  But the expense may qualify if it is to ameliorate a deformity arising from congenital abnormality, personal injury from accident or trauma or disfiguring disease.
Prosthesis Yes  
Psychiatric care Yes Includes the cost of supporting a mentally ill dependent at a special center that provides medical care.
Psychoanalysis Potentially Will qualify if provided for medical care, and not just for the general improvement of mental health, relief of stress, or personal enjoyment, nor if the expense stems from training to be a psychoanalyst.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
Psychologist Potentially Will qualify if provided for medical care, and not just for the general improvement of mental health, relief of stress, or personal enjoyment.  To show that the expense is primarily for medical care a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
Radial keratotomy Yes Corneal ring segments would also qualify.
Reading glasses Yes Both prescription and nonprescription.
Rehydration solution (Example: Pedialyte Yes  
Retin-A Potentially Generally won't qualify if purchased for cosmetic purposes (for example to reduce wrinkles), even if recommended by a medical practitioner.  But the expense may qualify if recommended by a medical practitioner for a specific medical condition and not for cosmetic purposes.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required along with a prescription.
Rogaine Potentially Generally won't qualify if purchased for cosmetic purposes.  But the expense may qualify if recommended by a medical practitioner for a specific medical condition.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required along with a prescription.
Rubbing alcohol Potentially Will qualify when purchased for first-aid purposes.  Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Rubdowns Potentially Generally won't qualify, unless a medical practitioner determines that the procedure is necessary to treat a specific medical condition. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Safety glasses Potentially Won't qualify unless prescribed.
Schools and education Potentially Payments made to a special school for a mentally impaired or physically disabled person qualify if the main reason for using the school is its resources for relieving the disability.  This includes teaching Braille to a visually impaired person, teaching lip reading to a hearing impaired person and giving remedial language training to correct a condition caused by a birth defect.  If a child is at a school because the courses and disciplinary methods have a beneficial effect on the child's attitude, the expenses won't qualify.
Screening tests Potentially Will qualify if the tests are used for medical diagnoses.
Service animal, to assist individual with mental health disabilities Potentially Expenses of buying, training, and maintaining a service animal to assist an individual with mental health disabilities may qualify if the individual can show that he or she is using the service animal primarily for medical care to alleviate a mental defect or illness and would not have paid the expenses but for the defect or illness.
Shipping and handling fees Yes Shipping and handling fees incurred to obtain an item that constitutes medical care (e.g. drugs, or medicine) qualify.
Sinus medications (Example: Sudafed) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Skin moisturizers No  
Sleep deprivation treatment Yes Qualifies if the person is under the care of a medical practitioner
Smoking cessation medication Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Smoking cessation programs Yes  
Special foods (such as foods needed for a gluten free or salt free diet) Potentially Will qualify if prescribed by a medical practitioner to treat a specific illness or ailment and if the foods do not substitute for normal nutritional requirements.  But the amount that may qualify is limited to the amount by which the cost of the special food exceeds the cost of commonly available versions of the same product. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Speech therapy Yes  
Sperm, storage fees Potentially Fees for temporary storage might qualify, but only to the extent necessary for immediate conception.  Storage fees for undefined future conception is not eligible.
Spermicidal foam Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
St. John's Wort Potentially Will qualify if used primarily for medical care; won't qualify if used to maintain general health.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Stem cell, harvesting and/or storage of Potentially Might qualify if there is a specific and imminent medical condition that the stem cells are intended to treat.  For example, the cost of harvesting and storing stem cells because a newborn has a birth defect and the stem cells would be needed in the near future might be allowable.  But collection and storage indefinitely, just in case an item might be needed, is not medical care.
Sterilization procedures Yes Sterilization means the cost of a legally performed operation to make a person unable to have children.
Sunglasses Potentially Prescription sunglasses would qualify.
Sunburn creams and ointments, medicated (Example: Solarcaine) Yes Will qualify if used to treat a sunburn and not as regular skin moisturizers, but must be prescribed.
Sunscreen Potentially Won't qualify if to maintain general health or for other personal reasons.  May qualify if used to treat or alleviate a specific medical condition.  A personal history of skin cancer would qualify, but family history or other genetic propensity would not be sufficiently imminent for the expense to qualify as medical care.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Supplies to treat a medical condition Yes Will qualify if the medical supply is used to diagnose or treat a specific medical condition and isn't a personal comfort item.
Support braces Yes Will qualify if used for injured or weakened body parts.
Surgery Yes Generally will qualify.  See Operations
Surrogate expenses No  
Taxes on medical services and products Yes Such expenses generally will qualify to the extent that the tax is imposed on qualified medical cares services/items.  This includes local, sales, service, and other taxes.
Teeth whitening Potentially Won't qualify if tooth discoloration is simply the result of aging and the whitening is done for cosmetic purposes.  But if tooth discoloration (rising to the level of a deformity) was caused by disease, birth defect, or injury, expenses for teeth whitening might qualify.
Telephone for hearing impaired persons Yes  
Television for hearing-impaired persons Yes Equipment that displays the audio part of television programs as subtitles for hearing impaired persons will qualify.  But the amount that qualifies is limited to the excess of the cost over the cost of the regular item.
Therapy Yes Will qualify if provided for medical care (and not just for the general improvement of mental health, relief of stress, or personal enjoyment).
Thermometer Yes Will qualify for medical use.
Throat lozenges (Examples: Cepacol, Chloraseptic) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Toothache and teething pain relievers (Example: Orajel) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Toothbrushes No Won't even qualify if a dentist recommends special ones to treat a medical condition like gingivitis.
Toothpaste No Won't qualify even if a dentist recommends a special one to treat a medical condition like gingivitis.  But topical creams or other drugs (e.g. fluoride treatment) used to treat a dental condition would qualify, so long as they are primarily for medical care.
Transplants Yes Includes surgical, hospital, laboratory services, and transportation expenses for organ donors.
Transportation expenses for person to receive medical care Yes Will qualify if the transportation is primarily for and essential to medical care.  Includes car expenses; bus, taxi, train, plane, and ferry fares; and ambulance services.  Instead of actual car expense, a standard mileage rate (19 cents per mile for 01/01/2011 to 06/30/2011, 23.5 cents per mile for 07/01/2011 to 12/31/2011) for use of a car to obtain medical care is allowed.  Parking fees and tolls can also qualify.
Transportation of someone other than the person receiving medical care Potentially Will qualify in some cases.  Transportation expenses of the following persons will qualify: (1) a parent who must go with a child who needs medical care; (2) a nurse or other person who gives injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone; and (3) an individual who travels to visit a mentally ill dependent, if such visits are recommended as part of treatment.
Tuition for special needs program Potentially Will qualify if the primary purpose is for medical care.  Includes reading programs for dyslexia.
Ultrasound, prenatal Potentially Will qualify if used as a diagnostic tool to determine fetal health and development.  Won't qualify if for other purposes (e.g. to obtain prenatal snapshots).
Umbilical cord, freezing and storing of Potentially Might qualify if there is a specific and imminent medical condition that the umbilical cord blood is intended to treat.  For example, the cost of storing cord blood where a newborn has a birth defect and where the cord blood would be needed in the near future might qualify.  However, collection and storage as a precaution to treat a disease or condition that might possibly develop in the future is not eligible.
Usual and customary charges, excess Yes Medical expenses in excess of an insurance plan's usual, customary, and reasonable charges qualify if the underlying expense is for medical care.
Vaccines Yes
Varicose veins, treatment of Potentially Such expenses generally won't qualify if the procedure merely improves appearance and doesn't meaningfully promote the proper function of the body or prevent or treat illness or disease.  May qualify if the procedure promotes the proper function of the body or prevents or treats an illness or disease. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Vasectomy and vasectomy reversal Yes  
Veneers No  
Viagra Yes Will qualify if prescribed by a medical practitioner to treat a medical condition.
Vision correction procedures Yes See Laser eye surgery and Radial keratotomy
Vision discount programs No  
Vitamins Potentially Won't qualify if used to maintain general health (e.g. one-a-day vitamins).  But under narrow circumstances, vitamins might qualify if recommended by a medical practitioner for a specific medical condition.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Walkers Yes Will qualify if used to relieve sickness or disability.
Wart remover treatments (Example: Compound W) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.
Weight-loss programs and or/drugs prescribed to induce weight loss Potentially Will qualify if the weight-loss program is recommended by a physician to treat a specific medical condition (such as obesity, heart disease, or diabetes) and is not simply to improve general health.  However, the costs of food associated with a weight-loss program (such as special pre-packaged meals) would not qualify, since it just meets normal nutritional needs.  To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required.
Wheelchair Yes If used to relieve sickness or disability, amounts you pay for a wheelchair or autoette and the upkeep costs will qualify.  Wheelchair cushions will also qualify as a necessary accessory to the wheelchair.
Wigs Potentially Might qualify if the wig is prescribed by a physician for mental health of a patient who has lost all of his or her hair from disease or treatment (e.g., chemotherapy or radiation).
X-ray fees Yes Will qualify if the X-rays are performed for medical reasons.
Yeast infections medications (Example: Monistat) Potentially Due to the Patient Protection and Affordable Care Act of 2010, a prescription is required in order for this item to be eligible.