| 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). |
