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Eligible Medical Expenses
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Examples of Eligible Expenses
Below is a list of eligible expenses, this list will help you determine
whether an expense is eligible or not. This list is to be used as a quick
reference, but is not limited to these expenses alone. For more details,
please refer to IRS Publication 502 or contact your personal tax advisor.
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Acupuncture
Alcohol and drug rehabilitation
Ambulance
Anesthetist
Antihistamine
Artificial limbs and teeth
Aspirin
Birth control pills
Body Scan
Chiropractor
Christian Science practitioners
Circumcision
Co-Insurance amounts
Contraceptives
Deductibles
Dental care
Diabetic supplies
Drugs and medicines
Eye exam, eyeglasses, contact lenses, contact lens solutions and enzyme
Fertility Enhancements
Flu Shots
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Guide Dog
Gynecologist
Hearing aids and batteries
Hospital services
Immunizations
Insect bite creams/ointments
Insulin
Laboratory fees
Laser Eye Surgery
Lip reading lessons
Massage for Medical Reasons*
Medical Examinations
Medical monitoring and testing devices
Midwife
Nursing care
Obstetrics
Orthodontia
Osteopath
Outpatient care
Pediatrician
Physical therapy
Physician
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Podiatrist
Practical nurse
Prescription drugs
Psychiatrist
Psychologist
Rental or purchase of medical equipment
Screening tests
Smoking cessation program
Special ointment or cream for sunburn
Sterilization procedures
Supportive or corrective devices
Surgery
Toothache and teething pain relievers
Transplants
Transportation expenses relative to illness based on IRS standard mileage allowance
Viagra
Weight loss program for obesity
Wheelchair
X-ray fees
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Examples of eligible over-the-counter expenses
The list below is a list of eligible over-the-counter expenses to help
you in determining whether an expense is eligible or not. This list is
to be used as a quick reference, but is not limited to these expenses
alone. For more details, please refer to IRS Publication 502 or
contact your personal tax advisor.
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Allergy Medicine
Antacids
Anti-Diarrhea Medicine
Antiseptic spray or ointment
Bandages
Calamine Lotion
Carpal Tunnel Wrist Supports
Cold Medicine
Cold/Hot Packs for Injuries
Condoms
Cough Drops
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Diaper Rash Ointments
First Aid Creams and Kits
Hemorrhoid Treatment
Incontinence Supplies
Laxatives
Liquid Adhesive for Small Cuts
Menstrual Cycle Products for Pain and Cramp Relief
Motion Sickness Pills
Nasal Sinus Sprays
Nasal Strips
Nicotine Gum or Patches
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Pain Relievers
Pregnancy Test Kits
Products for Muscle/Joint Pain
Rubbing Alcohol
Sinus Medication
Sleeping Aids used to treat occasional insomnia
Spermicidal Foam
Thermometers
Throat Lozenges
Wart remover treatments
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The following list contains common medical expenses that are not eligible
for reimbursement. . Again, this list is to be used as a quick reference, but is
not limited to these expenses alone. For more details, please refer to
IRS Publication 502 or contact your personal tax advisor.
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Administrative Costs
Advanced Reimbursement
Babysitting or Child Care
Cosmetic Procedures/Surgery
Cosmetics
Deodorant
Dependent Day Care Expenses
Diapers or Diaper Service
Electrolysis or Hair Removal
Face Creams, Moisturizers, and Face-Lift
Funeral Expenses
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Hair Removal/Hair Transplant
Illegal Operations/Treatments
Insurance Premiums
Lodging while attending a medical conference
Marijuana or other controlled substances
Nursing services for a baby
Premium for life insurance, income protection, loss of limbs, sight or similar benefits
Safety glasses, unless prescription lenses
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Suncreen with an SPF below 30
Surrogate expenses
Teeth whitening
Toothbrushes or toothpaste
Travel for general health improvement
Vitamins for general well-being
Weight loss programs
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Also, the expense for coverage under any of the following constitutes as an HSA qualified medical expense.
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COBRA or USERRA continuation coverage,
A qualified long-term care insurance contract based on the limited premiums provided in IRS Publication 502,
Any health plan maintained while the individual is receiving unemployment compensation under federal or state law, or,
For those age 65 or over (whether or not they are entitled to Medicare), any deductible health insurance (e.g., retiree medial coverage) other than a Medicare supplement policy.
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The Internal Revenue Service requires that you keep records sufficient to later show that:
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The withdrawals were exclusively to pay or reimburse qualified medical expenses,
The qualified medical expenses had not been previously paid or reimbursed from another source, and
The medical expenses had not been taken as a itemized deduction in any year.
Do not send records with your tax returns. Keep them with your tax records.
The lists are not all-inclusive.
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