EXPENSE COVERED EXPLANATION
Abortions Yes If legal, where performed; Rev Rul 73-201.
Acupuncture Yes Rev Rul 72-593.
Air Conditioner (Room) Yes Detachable and bought only for use of sick person (e.g. allergy relief, difficulty in breathing due to a heart condition). Reg. Sect. 1.213-1(e)(1)(iii).
Air Conditioning (Central) Yes Recommended by doctor where a person's medical condition requires relatively constant temperature and high humidity. Gerard v. C.I.R. (1962, TC).
Air Purifier Yes Prescribed by doctor for allergy sufferer. IRS Letter Ruling 8009080.
Airplane Fare (same as mileage) Yes Primarily for medical care (e.g. transplant donor or prospective donor).
Alcoholism Treatment Center Yes Rev Rul 73-325 (also covers mileageunder Rev Rule 63-273).
Alternative Medicines Yes Herbalist, Holistic, Homeopathic Practitioner- must be state licensed.
Ambulance Hire Yes Reg sect. 1.213-1(e) (1) (ii).
Artificial Limbs Yes Reg sect. 1.213-1(e) (1) (iii).
Artificial Teeth Yes Reg sect. 1.213-1(e) (1) (iii).
Autoette (small three-wheeled vehicle) Yes Used primarily to alleviate illness and not just for transportation between home and work; Rev Rul 55-261.
Baby Sitting Fees No To permit parent of children to visit doctor.
Bathroom Facility with Shower Yes On ground floor for person who could not climb stairs or get into or out of bathtub as a result of arthritis and severe heart condition; Rev Rul 70-395.
Biofeedback Yes Related to specific medical reason.
Birth Control Pills Yes Prescribed by doctor.
Bleaching (teeth) Yes See Dental Services - not solely for cosmetic reasons.
Blind Person, guide to walk to school Yes Rev Rul 64-173.
Bonding Yes See Dental Services - not solely for cosmetic reasons.
Braille Books and Magazines (excess amount paid over regular printed books) Yes Bought for visually impaired person.
Breast Pump Yes  
Bus Fare Yes To obtain medical care.Rev Rul 55-261.
Car Yes Specially designed for transporting handicapped persons confined to wheelchairs; Rev Rul 70-606.
Car expenses Yes Incurred for medical care and treatment on standard mileage basis of 12 cents for 2001 and 13 cents for 2002.
Car Hand Controls (and related equipment) Yes For handicapped person and wheelchair lift to car; Rev Rul 66-80.
CB Radio No To contact emergency medical help in home of child with leukemia where phone service was erratic.
Chauffeur No For driving to and from work - advised by doctor not to drive because of his medical condition.
Childbirth Classes Yes For feeding and new born care; IRS letter 8919009 (not for portion of mother's coach).
Children's Center (not day care) Yes Specially equipped for medical care for mentally ill child; Rev Rul 58-5331.
Chiropractors Yes Rev Rul 63-91.
Christian Science Practitioner's fees Yes Rev Rul 55-261, as modified by Rev Rul 63-91.
Church of Scientology "auditing" or "processing" No Process where person's responses to set of questions measured electronically by meter
Clarinet Lessons Yes Recommended by Dr. to correct malocclusion of teeth; Rev Rul 62-210.
Clinical Care Insurance No Reg sect. 1.213-1(e) (4) (i) (a) - not for FSA.
Computer Data Bank Fees Yes Medical history; Rev Rul 71-282.
Contact Lens Insurance Yes For lost or damaged lens; Rev Rul 74-429 - OK for FSA.
Contact Lenses & Supplies Yes IRS Pub. No. 502, p. 7; covers saline solution.
Copayments (Office Visits) Yes Same as all health care expenses - portion not covered by insurance for entire family.
Cosmetic Surgery (elective) No Not allowed for cosmetic reasons; Code Sec. 213(d)(9).
Cosmetic Surgery (non-elective) Yes Needed to improve congenital abnormality, personal injury, or disfiguring disease.
Cosmetics (e.g. face creams, deodorants, hand creams) No Reg sect. 1.213-1(e) (2).
Cruise No Even if recommended by Dr.
Crutches & other Durable Equipment Yes Reg sect. 1.213-1(e)(1)(iii).
Dancing Lessons No For person with varicose veins or with arthritis.
Deaf Person, notetaker for college Yes Estate of Baer v C.I.R. (1967, TC Memo) 1967-34.
Deductibles (Medical/Dental) Yes Same as all health care expenses - portion not covered by insurance for entire family.
Dental Services Yes Reg Sect. 1.213-1(e) (1) (ii).
Dentures Yes See artificial teeth.
Deprogramming Fee No For a previous member of a religious cult. IRS Letter Ruling 8021004.
Dermatology Yes Code Sec. 213.
Diabetic Supplies Yes See insulin, Code Sec. 213(a).
Diagnostic Services Yes Reg Sect. 1.213-1(e) (1) (ii).
Diaper Service No Rev Rul 55-261.
Diapers, Disposable Yes Required because of severe neurological disease, per Dr.
Domestic Partner's Health Expenses No If not IRS dependent, value of benefits taxable to plan sponsor's employee; PLR's 9034048, 9231062 and 963011.
Drinking Water No Distilled, merely to avoid distasteful or fluorinated city water.
Drug Abuse Treatment Center Yes Rev Rul 72-226.
Drugs, Prescriptions Yes Code Sec. 213(b).
Dust Elimination System No Delp, Frank, (1958) 30 TC 1230.
Dust-Free Room Yes Built for an allergy sufferer on advice of doctor; IRS Letter Rul 7948029.
Ear Piercing No Rev Rul 82-111.
Educational Devices (including tape recorder, special typewriter, projection lamp and special lenses) Yes Rev Rul 58-223; (for child who is becoming blind).
Elastic Stocking Yes Prescribed by Dr.; Cohen, Bessie (1951) 10 TCM.
Electrolysis Yes Not for purely cosmetic reasons; medically necessary.
Elevator Yes For alleviation of heart condition with doctor's letter; Rev Rul 59-411.
Exercise equipment Yes If prescribed by Dr. for specific health ailment.
Eye Exam Yes IRS Pub No. 502
Eye Glasses Yes Reg sect. 1.213-1(e) (1) (iii).
Fallout Shelter No Prevention of radiation disease.
Family Member's Transportation Costs Yes Where presence of family member necessary to obtain medical care.
Fluoridation Device Yes For home water supply (installation and rent), on advice of dentist to prevent tooth decay.
Food, Organic No For person with no specific medical problem due to chemically treated food; yes, [excess cost] for person allergic to chemically treated food per Dr..
Food, Protein Rich Yes [Excess Cost] To mitigate effects of hypoglycemia per Dr.
Funeral Expenses No Carr, K.P., TC Memo 1979-400.
Garage Yes Attached, for disabled person medically limited to walking as little as possible; TC Memo 1962-222.
Gynecologist's Fees Yes Related to health care.
Hair Transplants No If for cosmetic reasons only.
Halfway House Fee Yes With continuing psychiatric supervision.
Health Club Dues Yes Prescribed by a doctor for specific medical condition; Rev Rul 55-261.
Hearing Aids & Batteries Yes Rev Rul 55-261.
Home Modifications Yes To accommodate handicapped person; Rev Rul 87-106.
Hospital Bed Yes Prescribed by doctor for person who has osteoporosis; IRS Letter Ruling 8036015.
Hospital Care & Services Yes Reg sect. 1.213-1(e) (1) (ii).
Hospitalization Insurance Yes Reg sect. 1.213-1(e)(4)(i)(a) - for pre-tax premium account, not FSA.
House Remodeling No To convert existing carport into home office because of deteriorating medical condition; Culmo v C.I.R. (1991) TC Memo 1991-441.
Housekeeping and Child Care Expenses No Advised by doctor to enable parent to recuperate from disease.
Humidifier Yes Prescribed by doctor for allergy sufferer.
Hypnosis Yes For medical care related to specific ailment.
Inclinator (stair seat elevator) Yes Detachable from property and bought only for use of sick person; Reg Sect. 1.213-1(e)(1)(iii) and Holla v C.I.R. (1955,CA3) 219 F2d 47AFTR240.
Indian Healing Rites Yes If performed by medicine man, TC Memo 1980-399.
Inpatient Care Yes Meals and lodging furnished in connection with health care are also covered.
Insulin Yes Code Sec. 213(b).
Insurance against loss of earnings, limbs, sight, hearing, disability No Where part of premium for medical care not separately specified.
Insurance Premiums No Not allowed in FSA since participant's employer may be pre-taxing; Rev Rul 2002-3
Invalid Care Yes For medical care related to specific ailment.
Invitro Fertilization Yes For congenital or other medical problems.
Iron Lung Yes Rev Rul 55-261.
Laboratory Services Yes Reg Sect. 1.213-1(e) (1) (ii).
Laetrile Yes Prescribed by doctor and legally used; Rev Rul 78-325.
Language Training and Remedial Reading Courses Yes For child with dyslexia caused by congenital brain damage.
Laser/Lasik Eye Surgery Yes See Radial Keratotomy.
Lawn Care Expenses No Paid by person advised by his doctor not to mow his lawn because of severe allergies.
Lead-based Paint Removal Yes To prevent young child who has or has had lead poisoning from eating paint; Rev Rul 79-66, 1979-1CB114.
Learning Center at School Yes Specifically for learning disability.
Legal Expenses No For management of person's estate confined to an institution; Rev Rul 71-281.
Legal Expenses - for Mental Hospital Yes Paid to have mentally ill person legally committed to a hospital.
Life Insurance No IRS Pub No. 502
Lifetime Care in Retirement Home Yes Portion of lump sum advance payment allocable to medical care; Rev Rul 75-302.
Lodging Yes While away from home primarily for and essential to medical care, limited to $50 per night per individual; Sec. 213(d)(2).
Marijuana and other substances illegal under federal law No Even though obtained by lawful prescription in a state that permits medical use; Rev Rul 97-9.
Marriage Counseling Yes If psychological, not from clergy; Rev Rul 75-319.
Massage Therapy Yes To relieve stress, must be state licensed or sanctioned.
Maternity Clothes No Rev Rul 55-261.
Mattresses and Boards Yes Only those specially designed for arthritis sufferers; Rev Rul 55-261.
Meals Yes Incurred en route between taxpayer's home and place of medical treatment; Montgomery v C.I.R. (1970, 428 F2d 243, 26 AFTR 2d 70-5, 70-2 USTC 9466.
Mental Institution Yes Mentally ill person unsafe when left alone.
Nurse Yes Covers social security unemployment taxes.
Nurse's Board & Lodging Yes If paid by taxpayer for sickness. Reg. 1.213 (e)(i)(ii); Rev Rul 76-106.
Nursing Attendant (other than spouse) Yes For disabled person traveling away from home, transportation expense covered; Rev Rul 75-317.
Nursing Home Yes For medical care (includes meals and lodging if medical care is a principal reason).
Nursing Services No For healthy babies, OK if sick.
Obstetrical Expenses Yes Reg Sect. 1.213-1(e) (1) (ii).
Operations (illegal) No For illegal medical services.
Operations (legal) Yes For legal medical services.
Optometrist's Fees Yes Rev Rul 55-261, as modified by Rev Rul 63-91.
Orthodontia Yes See Dental Services.
Orthopedic Shoes Yes Excess of cost over normal shoes.
Osteopath's Fees Yes Rev Rul 55-261, as modified by Rev Rul 63-91.
Oxygen & Equipment Yes To alleviate difficulty in breathing due to heart condition.
Parents' visits to their child Yes Advised by doctor as necessary part of the child's therapy and medical management.
Parking Fees & Tolls Yes If related for medical care, covers trips to pick-up prescriptions, Code Sec. 213.
Patterning Exercises Yes Physical manipulation of child's limbs to imitate crawling and other normal movements for mentally retarded child; Rev Rul 70-170.
Physical Therapy Yes Pursuant to recommendiation by Dr.
Physician's Fees Yes IRS Pub No. 502.
Pilates Yes For chronic arthritis - services performed by physician or licensed provider (RN or therapist).
Power Steering No Added to person's automobile on advice of doctor after person suffered heart attack.
Prescription Drugs Yes Rev Rul 68-433.
Premiums No See Insurance Premiums
Psychiatric Social Worker's Fees Yes Recommended for specific treatment by psychiatrist.
Psychiatrist's Fees Yes Rev Rul 55-261, as modified by Rev Rul 63-91.
Psychoanalysis Yes Primarily for alleviating mental illness; Reg sect. 1.213-1(e)(1)(ii).
Psychologist's Fees Yes Rev Rul 55-261, as modified by Rev Rul 63-91.
Radial Keratotomy Yes To improve sight; IRS Letter Ruling 9625049.
Reclining Chair Yes Prescribed for person with heart condition to give him maximum rest, not used as article of furniture; Rev Rul 58-155.
Remedial Reading Courses - Educational No If services are primarily educational rather than medical. Ripple v C.I.R. (1970) 54Tc 1442. For learning disability (e.g. dyslexia), yes, expenses reimbursed in FSA.
Remedial Reading Courses - Medicall Yes For learning disability (e.g. dyslexia), yes, expenses reimbursed in FSA; Rev Rul 71-347.
Rental Car Expense Yes Used primarily for and essential to obtaining medical care; IRS Letter Ruling8321042.
Resort Hotel No Primarily for vacation, not medical care
Routine Physicals Yes Covers all expenses related to health care.
School, Special Yes For mentally or physically handicapped person for relieving handicap; Braille or lip reading; Rev Rul 71-347, Rev Rul 70-285, Rev Rul 58-280.
Seeing Eye Dog & Upkeep Yes Reg sect. 1.213-1(e) (1) (iii); Rev Rul 68-295.
Self-Treatment No Requires physician or licensed practitioner; Doody v C.I.R. (1973, TC) TC Memo 1973-126.
Sexual Inadequacy and Incompatibility Treatment Yes If conducted by psychiatrists or other licensed physician; Rev Rul 75-187.
Smoking Cessation Yes Program to stop that is not to cure a specific disease or ailment; Rev Rul 99-28.
Smoking Cessation Aids (e.g. nicotine gum and patches) Yes If prescribed by physician; Rev Rul 99-28.
Spa & Upkeep Yes See swimming pool.
Special Education Yes See teacher for child with learning disabilities.
Special Home Yes For mentally retarded person on recommendation of psychiatrist to help person adjust from life in a mental hospital to community living.
Special Plumbing Yes See Home Modifications, Rev Rul 87-106.
Specialist's Fees Yes IRS Pub No. 502.
Spiritual Aid No Guidance or counseling by clergy.
Sterilization Yes If legal, operation to render woman incapable of having children.
Support Hose Yes Per Doctor - See elastic stocking.
Surgeon's Fees Yes IRS Pub No. 502.
Swimming Club Membership Yes For child with rheumatoid arthritis where Dr. prescribed.
Swimming Lessons No IRS Pub No. 502.
Swimming Pool & Upkeep Yes As an example, for treatment of degenerative spinal problems, arthritis, polio, severe emphysema, bronchitis, osteoarthritis; Rev Rul 83-33.
Tattoo Removal No Rev Rul 82-111, if dangerous to health, yes.
Taxicab Fare Yes See transportation.
Teacher Yes Specially trained to deal with severe learning disabilities (e.g. neurological disorder).
Telephone (and repairs) Yes Designed for use by person with poor hearing.
Television No In terminally-ill child's bedroom where doctors confined child to bedroom and barred any contact with others.
Television Equipment Yes Closed-caption decoder for deaf person to display audio portion of program as subtitles on screen.
Therapy Spa in Home Yes Where doctors advised that spa would help relieve severe multiple joint arthritis pain.
TMJ Yes Surgery and treatment.
Toiletries No Toothpaste, shaving lotion or cream.
Train Fare Yes To obtain medical care; Rev Rul 55-261.
Transplant Yes Medical expenses of donor or prospective donor.
Transportation Expense No To obtain operation away from home in a locality (e.g., a resort area) for personal reasons only.
Transportation Expense Yes Specifically for medical treatment or obtain prescriptions; Rev Rul 55-261.
Trip Yes Location with therapeutic climate to improve specific medical condition if change in locality is medically recognized treatment; Rev Rul 58-11.
Vacation No Merely beneficial to general health.
Vaccinations Yes Code Sec. 213(d).
Vacuum Cleaner No For person allergic to household dust; Rev Rul 76-80, 197 b-1 CB71.
Vasectomy Yes If legal where performed; Rev Rul 73-201.
Visual Alert System Yes For deaf person.
Vitamins Yes Prescribed by doctor for treatment of disease; Neil, Garrett, TC Memo 1982-562.
Weight Loss Program Yes Prescribed by doctors for treatment of hypertension, obesity, and stress directly related to excessive weight, not for general health; IRS Ruling 8004111.
Weight Loss Surgery Yes Prescribed by doctors for person losing over 100 pounds. Excessive skin caused infection and discomfort at work; Al-Murshidi v Commissioner, TC, Summary Opinion 2001-185.
Well Baby Care Yes See routine physicals.
Wheelchair Yes Reg sect. 1.213-1(e) (1) (iii) and Rev Rul 55-261.
Wigs Yes Prescribed by doctor for person (who lost hair as result of disease) to avoid mental anguish; Rev Rul 62-189, 1962-2 CB 88.
X-Rays Yes Reg Sect. 1.213-1(e) (1) (ii).