Abortion

Yes. If amount is paid for legal abortion

Acupuncture

Yes. If it is to treat a medical condition.

Adoption – medical expenses incurred before adoption is finalized

Yes

Air Conditioner

Maybe. It must be primarily used by the sick person to treat a medical condition and be detachable from the property. If it is attached to the property, only the amount spent that is more than the value added to the property is deductible.

Air Purifier

Yes. But only if prescribed by a physician to treat a specific medical condition such as a severe allergy.

Alcoholism

Yes. Amount paid for inpatient treatment, including meals and lodging, at a therapeutic center for alcohol addiction.

Alternative remedies

A gray area. Expenses of a professional may be eligible (so long as legal). However, expenses not reimbursable if remedy can be characterized as a "medicine or drug."

Allergy Treatment products and household improvements to treat allergies (e.g. filters, pillows, special vacuums, etc.)

Generally no, if the product is one that would be owned even without allergies, such as a pillow or a vacuum. However, an air purifier or water filter necessary to treat a specific medical condition may be allowable.

Ambulance

Yes

Artificial Limb

Yes

Artificial Teeth

Yes

Aspirin

No. Not eve if prescribed by a physician.

Baby-sitting and childcare

No

Battery-powered toothbrush

Possibly, but only if prescribed by a physician to treat a specific dental ailment.

Birth control pills

Yes. If prescribed by a physician.

Birthing classes

See Lamaze.

Braille books and magazines

Yes. Only amount paid by visually impaired person, above the cost of regular printed materials.

Breast pumps

Generally no. Ordinarily not deductible if for convenience, scheduling, or other personal reasons. But if there is an underlying medical reason, then perhaps the cost of a breast pump may be deductible (e.g. if Mary has a breast abscess and her physician prescribed a breast pump).

Childbirth classes

See Lamaze.

Chinese herbal doctor & herbal treatments

A gray area. Not deductible if treatment illegal under sate law. Otherwise, physician’s fees may be deductible, but not cost of herbs.

Chiropractors

Yes

Christian Science practitioners

Yes, if payments are for medical care.

Coinsurance amounts and deductibles

Yes, if underlying expense would be deductible if entirely paid by the individual. Also, medical expenses in excess of an insurance plan’s usual customary reasonable charges are deductible.

Companion travel expenses

See Travel expenses for companion

Contact lenses

Yes. Amounts paid for lenses needed for medical reasons, as well as materials and equipment needed for using lenses, such as saline solution and enzyme cleaner.

Contraceptives (over-the-counter)

Maybe. IRS officials have informally indicated that the cost of over-the-counter contraceptives may be an eligible expense if they are not a drug or biological.

Controlled substances

See Marijuana.

Cosmetic Surgery

No, except for amounts paid for surgery necessary to improve a deformity arising from congenital abnormality, personal injury from and accident or trauma, or disfiguring disease. "Cosmetic surgery" means any procedure that is directed at improving the patient’s appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or diseases.

Counseling

Maybe. If it is marriage counseling, no. If it is for a medical reason, then see. See Psychiatric care and Psychologists.

Crutches

Yes, Amount paid to rent or buy.

Dancing Lessons

No, if prescribed by a physician for improvement of general health. Maybe, if prescribed by a physician for a specific medical condition (e.g., as part of rehabilitation program after surgery)

Deductibles

See Coinsurance

Dental treatment

Yes. Amount paid for treatment including fees for X-rays, fillings, braces, extractions, dentures, etc.

Dependent care expenses

No

Diagnostic services

Yes

Diapers or diaper service

No, not unless amounts are paid to services to relieve the effects of a particular disease.

Drug addiction

See Alcoholism

Drugs

See Medicines

Ear Piercing

No

Ear Plugs

Yes, to the extent prescribed by a physician for a specific medical condition (e.g. tubes).

Exercise equipment

Generally no, unless prescribed by a physician to treat a specific medical condition.

Eye examinations and eyeglasses

Yes. Amount paid for eyeglasses and lenses prescribed by a physician for medical reasons, and eye examinations. See Prescription sunglasses.

Face lifts

Generally no. See Cosmetic surgery.

Fees for long-term storage of sperm and embryo

Maybe. Deductible only to the extent necessary for immediate conception. Storage fees for future conception may not be deductible.

Fertility treatments (e.g., treatments, surgery, GIFT, etc.)

Yes, to the extent the treatment impacts the participant or a dependent of the participant. Includes shots, treatment, surgery, GIFT, etc. Expenses paid to or for an in vitro surrogate may not be deductible unless the surrogate is a tax dependant.

Fitness programs

No. Programs for general health are not deductible.

Flu shots

Yes. Even in the absence of a specific diagnosis, immunizations to prevent disease should qualify.

Fluoridation device

Yes. However, amount should be limited to cost allocable to current plan year.

Foods

See special foods

Funeral expenses

No

Genetic testing

A gray area. To the extent it is done to determine possible defects (e.g., if mother is over age 35), it is probably deductible. But not deductible if it is done just to determine the sex of the fetus.

Guide dog or other animal aide

Yes. Amount paid for purchase, training and care of animals used by a visually or hearing-impaired person.

Hair transplant

Generally no. See cosmetic surgery

Health club dues

Generally no.

Health Maintenance Organization (HMO)

No. Premiums paid to an HMO are treated like insurance premiums. They are not reimbursable by a health FSA.

Hearing Aids

Yes. Amount paid for hearing aid and batteries for its operation.

Holistic or natural remedies

A gray area. Expenses of professional may be eligible (so long as legal). However, expenses of remedies not reimbursable if they can be characterized as a "medicine or drug"

Hospital services

Yes. Amount paid for inpatient care including amounts paid for lodging and meals.

Illegal operations and treatments

No

Immunizations (e.g., tetanus or well-baby shots)

Yes. Even in the absence of a specific diagnosis immunizations to prevent disease should qualify.

Infertility treatments

See Fertility treatments

Insulin

Yes

Insurance premiums

No. Premiums paid to a health insurance company are not reimbursable by a health FSA.

Laboratory fees

Yes. Amounts paid for lab fees which are a part of medical care

Lamaze classes

Unclear. A private letter indicated that such expenses may be eligible under Code 213 to the extent instruction relates to birth and not child rearing. More recently, IRS officials have informally indicated that such expenses may be personal in nature. Amounts attributable to the "coach" or "significant other" are not eligible.

Language training for child with dyslexia or disabled child

Yes

Laser eye surgery

See Radial keratotomy. Radial keratotomy is deductible under Code 213. Laser eye surgery is a procedure designed to produce similar results. Therefore, we believe it too should be deductible.

Lead-based paint removal

Yes, 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 surfaces must be in poor repair and within the child’s reach. The cost or repainting is not a medical expense.

Learning disability

Yes. Amount paid to special school or specially trained teacher, which is prescribed by a physician, for a child who has severe learning disabilities caused by mental or physical impairments.

Legal fees

Maybe. Amount paid toward legal fees to authorize treatment for mental illness may be deductible. However, legal fees incident to divorce (even if prescribed by a physician) are not deductible.

Lodging

Yes. For amounts while away from home primarily for, and essential to, medical care, but limited to $50 per night per individual. Also allowable when incurred en route between home and place of medical treatment.

Marijuana or other controlled substances

No. Amount paid for controlled substance, in violation of federal law, is not a deductible expense for medical care under Code 213, even if a state law requires a prescription of a physician to obtain and use the controlled substance and the taxpayer obtains such a prescription.

Message therapy

Generally no, unless to treat an injury or trauma (e.g., not for massage to relieve stress or depression).

Mastectomy-related special bras

The administrator should get a physician’s certification of medical need.

Maternity clothes

No

Mattress

Unlikely, unless use is almost exclusively to treat medical condition. The IRS will likely use a three part test evaluating the: (i) severity of condition; (ii) uniqueness of mattress to treatment of condition (e.g., is it a special mattress or hospital bed or just a more expensive "extra-firm" mattress); and (iii) lack of functionality as a general-purpose furnishing.

Meals

Yes. Amount paid for meals at a hospital or similar institution when receiving inpatient medical care. Also allowable are meals incurred en route between home and place of medical treatment.

Medic alert bracelet or necklace

Maybe. To the extent prescribed by a physician for the treatment of a medical condition, amounts should be deductible.

Medical monitoring and testing devices (e.g. blood pressure monitor, syringes, glucose kit, etc.)

Yes, to the extent prescribed by a physician for a particular medical ailment.

Medical records charges – i.e., fee associated with transferring medical records to new practitioner

Yes

Medical services

Yes. Amounts paid for legal medical services prescribed by physicians.

Medicines

Yes, if amounts are paid for physician-prescribed medicines or drugs. A prescribed drug is one which requires a prescription by a physician for its use by an individual. Amounts paid for insulin are also deductible.

Naturopathic expenses

A gray area. Expenses of professional may be deductible (so long as legal). Expenses for "remedies" not deductible if they can be characterized as a medicine or drug.

Norplant insertion or removal

Yes.

Nursing services

Yes. Amounts spent in wages and other nursing services. Services need to be performed by a nurse so long as the services are of a kind of generally performed by a nurse. Does not include nursing services for a healthy baby.

Nutritionist’s professional expenses

Maybe. Deductible so long as treatment relates to a specifically diagnosable medical condition. Likely not deductible if expense is for weight loss or general health.

Nutritional supplements

See Special foods.

Occlusal guards to prevent teeth grinding

Yes.

Operations

Yes.

Optometrist

See Eyeglasses.

Organ donors

See Transplants.

Orthodontia

Generally yes, unless for cosmetic purposes.

Osteopath

Yes.

Over-the-counter medicine (e.g. aspirin, calcium supplements, etc.)

No, not even if prescribed by a physician.

Oxygen

Yes. Amount paid for oxygen and equipment for breathing problems caused by a medical condition.

Patterning exercises

Yes.

Physical exams

Generally yes, so long as required for a specific medical condition.

Physical therapy

Generally yes, so long as required for a specific medical condition.

Prescription sunglasses

Yes. Amount paid for sunglasses and lenses needed for medical reasons and eye examinations.

Pregnancy test – over-the-counter

No.

Prescription drugs

See Medicines.

Prescription drugs discount programs

Generally no. Deduction may be allowed to extent actual medical treatment is received – e.g. medical exam.

Private hospital room

Yes. The amount up to what a non-private room would cost. The extra amount paid for private room is not.

Prosthesis

See Artificial limb.

Psychiatric care

Yes. Amount includes cost of supporting mentally ill dependent at a special center which provides medical care.

Psychoanalysis

Yes, except amount paid as part of training to be psychoanalyst.

Psychologist

Yes. Expenses for medical care.

Radial keratotomy

Yes.

Reading glasses

Likely yes. They arguably correct a defect.

Recliner chair

Unlikely, unless us is almost exclusively to treat a medical condition. The IRS will likely use a 3-part test (similar to that applicable to mattresses and beds) evaluating the: (i) severity of condition; (ii) uniqueness of item to treatment of condition; and (iii) lack of functionality as general-purpose furnishing.

Reconstructive surgery following mastectomy

A gray area. The IRS has informally indicated that this would be considered cosmetic surgery. However, with the passage of the Women’s Health and Cancer Rights Act, it may become more likely that reconstructive surgery would be viewed as surgery "necessary to ameliorate a personal injury."

Rogaine

No, if purchased over-the-counter or prescribed by a physician for cosmetic purposes (e.g. to stimulate hair growth). But may be deductible if prescribed by a physician for a specific medical condition.

Safety glasses

Likely no, unless prescribed. See Eye examinations and Eyeglasses.

Seeing-eye dog

See Guide dog.

Sick-child facility

Probably not, unless primary purpose is for medical care.

Smoking cessation program

Generally, yes. Amounts paid for participation in a smoking cessation program are deductible, as are amounts paid for prescribed drugs (ones available only by prescription). See Medicines. However, amounts paid for over-the-counter drugs like nicotine patches and gum are not deductible, even if a physician prescribes them.

Special foods (e.g. gluten free or salt free diet)

Yes. If prescribed by a physician to treat a specific illness or ailment, to the extent the cost of amounts paid exceeds cost of commonly available versions of the same product. No, if to promote general health.

Sterilization

Yes. Amount paid for legal operation, including vasectomy

Supplies to treat medical conditions (e.g., bandages, gauze, batteries for hearing aids, etc.)

Maybe. If supply is not a drug or biological, is directly related to a specific medical condition, and is not a personal comfort item, the expense maybe deductible.

Student health fee

No. Amounts paid are similar to HMO and insurance premiums.

Surgery

See Operations.

Swimming lessons

No, if prescribed by a physician for improvement of health. Maybe, if prescribed by a physician for a specific medical condition.

Tanning salons and equipment

Generally no, if prescribed by a physician for general health. May be excludable if incurred to treat a specifically diagnosable condition (e.g. skin disorder) so long as there is no personal element (e.g. use by other family members).

Teeth whitening

No. not even if prescribed by a physician to treat congenital condition.

Telephone

Yes. Amount paid for purchase and repair of special telephone equipment for hearing-impaired person.

Transplants

Yes. Amounts paid for surgical, hospital, laboratory and transportation expenses for organ donor.

Travel expenses for person seeking treatment

Maybe. Amounts paid for transportation primarily for, and essential to, medical care. Instead of actual car expenses, can deduct ten cents a mile for use of car to obtain medical care. Parking fees and tolls can also be deducted under any circumstances. Care should be taken to ensure that the transportation expense does not include personal element (e.g. travel to Florida in the winter may not be deductible if closer care is possible). The problem for the health FSA is satisfying claims substantiation requirements. Taxi or rental car receipts would seem to satisfy the third-party requirement. But if one drives his or her own vehicle, then what will suffice? It seems reasonable to simply rely on the participant’s certification in such cases, with a copy of odometer readings recorded on a mileage log immediately before and after each trip.

Travel expenses for companion

Generally no. companion travel expenses are not eligible unless necessary due to the patient’s medical condition (e.g. nursing attendant may be deductible, but a moral support companion is not). Meals and lodging for the nursing attendant is not an eligible expense.

Tuition for special needs program (e.g. reading program for dyslexia)

Probably not, unless primary purpose is for medical care. Administrator should get a physician’s certification of medical need.

Vaccines

Yes.

Varicose veins

See Cosmetic surgery.

Viagra

Yes, to the extent prescribed by a physician to treat a medical condition.

Vision discount programs

Generally no. Deduction may be allowed to extent actual medical treatment is received (e.g. medical exam).

Vitamins

No, for all over-the-counter vitamins. But if vitamins are only available by prescription, they may be deductible if prescribed by a physician to treat a specific medical condition, and if legal. Administrator should get a physician’s certification of medical need.

Weight loss program and/or drugs prescribed to induce weight loss (e.g., Phen-fen and Redux)

No. If for improvement of general health it is not deductible, even if a physician prescribes the program. But if prescribed by a physician to treat a specific medical condition (e.g. diabetes), there is an argument that it should be deductible. Administrator should get a physician’s certification of medical need.

Wheelchair

Yes. Amount paid for purchase as well as cost of operation and upkeep of wheelchair if needed for the relief of sickness or disability.

Wigs

Maybe. The full cost of a wig purchased if prescribed by a physician for the mental health of a patient who has lost all of his or her hair from disease is deductible. Administrator should get a physician’s certification of medical need.

X-ray fees

Yes. Amounts paid for X-rays received for medical reasons.