1 IRS SECTION 213(d) QUALIFIED MEDICAL EXPENSES. The Internal Revenue Service defines QUALIFIED MEDICAL care expenses within IRS SECTION 213(d). MEDICAL care expenses are further defined as amounts paid for the diagnosis, cure, mitigation or treatment of a disease, and for treatments affecting any part or function of the body. The expenses must be primarily to alleviate a physical or mental defect or illness. The products and services listed below are examples of MEDICAL expenses eligible for payment under a Flexible Spending Account and Health Reimbursement Account. This list is not all inclusive; additional expenses may qualify, and the items listed below are subject to change in accordance with IRS regulations.
2 Eligible Expenses_____. DENTAL SERVICES. Crowns/Bridges Anti-Diarrhea Medication OBSTRETRIC SERVICES. Dental X-Rays Aspirin Lamaze Class Dentures Calcium Supplements Mid-Wife Expenses Exams/Teeth Cleaning Cold Medicine OB/GYN Exams Extractions Contact Lens Solution OB/GYN Prepaid Maternity Fees Fillings Cough Drops (Reimbursable after date of birth). Gum Treatment First Aid Cream (Bactine, special Post-Natal Treatment Oral Surgery diaper rash ointments, calamine Pre-Natal Treatment Orthodontia/Braces lotion, bug bite medication, wart remover treatments) PRACTITIONERS. INSURANCE RELATED ITEMS Hemorrhoidal Medications Allergist Co-pay and Coinsurance Amounts Laxatives (like Ex-Lax) Chiropractor Deductibles Menstrual Cycle Products Christian Science Pre-existing Condition Expenses Motion Sickness Pills Dermatologist ( MEDICAL ) Muscle / Joint Pain Relief (Ben-Gay, Homeopath Private Hospital Room Differential Tiger Balm) Naturopath Nasal Sinus Spray Osteopath LAB EXAMS / TESTS Nasal Sprays (for snoring) Physician Blood Tests Nicotine Gum / Patches Psychiatrist Cardiographs Pain Reliever Psychologist Diagnostic Pedialyte Laboratory Fees Pills for persons who are lactose OTHER MEDICAL TREATMENTS /.
3 Metabolism Tests intolerant PROCEDURES. Spinal Fluid Tests Pregnancy Tests Acupuncture Urine/Stool Analyses Pre-Natal Vitamins Alcoholism (inpatient treatment). X-Rays Reading Glasses Bio-feedback Therapy (in medically Retin A (non-cosmetic) necessary situations). MEDICATION Rubbing Alcohol Reconstructive surgery (if medically Insulin Sinus Medications Necessary due to a congenital defect Prescribed Birth Control Sleeping Aids or accident). Prescribed Vitamins Smoking Cessation Products Drug Addiction Prescribed Drugs Special Foods (cost difference of Hearing Exams common product) Hospital Services OVER-THE-COUNTER- Special Ointment/Cream for Sunburn Infertility MEDICATION Throat Lozenges In-vitro Fertilization Over-the-counter medicines, drugs, or Visine Norplant insertion or Removal dietary supplements for a specific Weight Loss Drugs (to treat a specific Patterning Exercises MEDICAL condition: Disease) Physical Examination (not employment Allergy Medicine Wound Care Products related).
4 Antihistamines Physical Therapy Analgesics Rolfing Antacids Speech Therapy Sterilization Eligible Expenses (continued) _____. OTHER MEDICAL TREATMENTS / Learning Disability (special school/ VISION SERVICES. PROCEDURES (continued) teacher) Artificial Eyes Transplants (including organ donor) Lead Paint Removal (if not capital Contact Lenses Vaccinations/Immunizations expense and incurred for a Contact Lens Solution Vasectomy and Vasectomy Reversal child poisoned) Eye Examinations Weight Loss Program* Medic Alert Bracelet or Necklace Eyeglasses Well Baby Care Oxygen Equipment Laser Eye Surgeries Prescribed MEDICAL and Exercise Ophthalmologist OTHER MEDICAL EQUIPMENT, equipment Optometrist SUPPLIES and SERVICES Prosthesis Prescribed Sunglasses Abdominal/Back Supports Splints/Casts Radial Keratotomy/LASIK.
5 Ambulance Services Support Hose (if medically Arches/Orthopedic Shoes necessary). Contraceptives, prescribed Syringes Counseling Transportation Expenses (essen- Crutches tial to MEDICAL care). Guide Dog (for visually/hearing Tuition Fee at Special School for impaired person) Disabled Child Hearing Aids & Batteries Weight Loss Drugs (to treat a Hospital Bed Specific disease). Wheelchair Wigs (hair loss due to disease). Ineligible Expenses_____. The IRS does not allow the following expenses to be reimbursed under the MEDICAL FSA. Expenses to promote general health are not eligible expenses unless prescribed by a physician for a specific MEDICAL ailment.
6 This list is not meant to be all-inclusive. GENERAL OVER-THE-COUNTER. Baby-Sitting & Child Care Illegal Operation or Treatment MEDICATIONS. Cosmetics Canceled Appointment Fees Insurance Premium Interest Charge Chapstick Contact Lens Insurance Insurance Premiums Face Cream Cosmetic Surgery/Procedures Marriage Counseling Medicated Shampoos / Soaps Dancing/Exercise Programs Massage Therapy*. Moisturizers Diaper Service Maternity Clothes One-A-Day Vitamins Discounts/Write-offs Nutritional Supplements Suntan Lotion Electrolysis Personal Trainer Toiletries Exercise Equipment Prescription Drug Discount Program Toothbrushes Eyeglass Insurance Premiums Toothpaste Fitness Programs Rogaine Topical Creams Hair Loss Medication Student Health Fee Hair Transplant Swimming Lessons Health Club Dues Teeth Whitening/Bleaching Vision Discount Program Premiums Vitamins (for general health).
7 * Eligible only with Doctor's certification identifying the physical nature of the MEDICAL condition and length of treatment program. Massage therapy for the sole purpose of tension/stress relief does not qualify as an eligible expense.