Health Care Expenses Table

Each item, service, or charge in this Table is classified as a "qualifying expense" (normally qualifying for reimbursement under a health FSA or HRA or for a tax-free distribution from an HSA), a "potentially qualifying expense" (depending on the facts, sometimes qualifying and sometimes not qualifying), or "not a qualifying expense." Shaded rows with the OTC icon represent items that are generally available for retail purchase over the counter (i.e., without a prescription). Some OTC items are qualifying expenses (for example, aspirin), some are potentially qualifying expenses (for example, air purifier), and some are not qualifying expenses (for example, hand lotion).

Disclaimer: This Table is the copyrighted work of EBIA and is designed to provide accurate and authoritative information. It represents EBIA's interpretation of the Internal Revenue Code, Treasury regulations, and both formal and informal IRS guidance. Because the applicable rules are not always clear, reasonable minds may differ from some of our interpretations. The Table provides general information and its entries may be changed without notice. The Table is made available "as is," without warranty of any kind, and with the understanding that EBIA (the publisher) is not engaged in rendering legal, accounting, or other professional service. If tax or legal advice is required, the services of a competent professional should be sought. Caution: Some items in the Table might not be reimbursable under your employer's health FSA or HRA if the FSA or HRA contains exclusions, restrictions, or other limitations or requirements. Consult the summary plan description (SPD) of your employer's health FSA or HRA for guidance. If you have an HSA, you are responsible for determining whether an expense qualifies for a tax-free distribution.

Last revised: 9/24/08

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Key: = Qualifying expense; = Potentially qualifying expense; = Not a qualifying expense; = Over-the-counter item (shaded in brown)

Expense	Is expense a qualifying expense? Learn more—see the Glossary	Comments and special rules
AA meetings, transportation to	Potentially qualifying expense	See Alcoholism treatment.
Abortion	Qualifying expense	Expenditures for operations that are illegal do not qualify.
Acne treatment	Potentially qualifying expense	Because acne is considered a disease, the cost of acne treatment qualifies (including over-the-counter (OTC) acne medications). However, the cost of regular skin care (face creams, etc.) does not qualify. And when the expense has both medical and cosmetic purposes (e.g., Retin-A, which can be used to treat both acne and wrinkles), a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. See Drugs and medicines; Cosmetic procedures; Cosmetics, Retin-A, and Toiletries.
Acupuncture	Qualifying expense
Adaptive equipment	Potentially qualifying expense	Includes various items that assist individuals in performing activities of daily living (e.g., feeding, bathing, toileting, and mobility). To qualify, the item must be used to relieve or alleviate sickness or disability. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition (e.g., multiple sclerosis or arthritis) is normally required. Where applicable, only amounts above the cost of the regular version of the item will qualify. Depending on the nature of the item, other special rules may apply. See Capital expenses and Home improvements.
Adoption, pre-adoption medical expenses	Qualifying expense	Medical expenses incurred before an adoption is finalized will qualify, if the child qualifies as your tax dependent when the services/items are provided. (Adoption fees and other non-medical expenses incurred in connection with adoption assistance may qualify for an adoption assistance credit (under Code § 23) or for reimbursement under an adoption assistance program (under Code § 137).)
Air conditioner	Potentially qualifying expense	To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. Also, it must be used primarily by the person who has the medical condition. If it is attached to a home (such as central air conditioning), only the amount spent that is more than the value added to the property will qualify. If others benefit from the air conditioning, then only the pro rata amount allocable to the person with the medical condition will qualify. See Capital expenses.
Air purifier	Potentially qualifying expense	To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition (such as a severe allergy) is normally required. Several special rules apply. See Air conditioner and Capital expenses.
Alcoholism treatment	Qualifying expense	Amounts paid for in-patient treatment (including meals and lodging), at a therapeutic center for alcohol addiction will qualify. See Health institute fees; Lodging at a hospital or similar institution; Meals at a hospital or similar institution; and Schools and education, residential. Transportation expenses associated with attending meetings of an Alcoholics Anonymous group in the community would also qualify if attending due to a physician's advice that membership is necessary to treat alcoholism.
Allergy medicine (Examples: Alavert, Claritin)	Qualifying expense
Allergy treatment products; household improvements to treat allergies	Potentially qualifying expense	Expenses generally won't qualify if the product would be owned even without allergies, such as a pillow or a vacuum cleaner. However, an air purifier or water filter necessary to treat a specific medical condition might qualify. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. See Air purifier; Air conditioner; Capital expenses; and Drugs and medicines.
Alternative healers, dietary substitutes, and drugs and medicines	Potentially qualifying expense	Non-traditional healing treatments provided by professionals may be eligible if provided to treat a specific medical condition, but the IRS looks at these expenses very closely. The treatments must be legal. And the expenses do not qualify if the remedy is a food or substitute for food that the person would normally consume in order to meet nutritional requirements. It appears that drugs and medicines recommended by alternative healers to treat a specific medical condition also can qualify as medical care. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. See Drugs and medicines; Christian Science practitioners; Special foods; and Vitamins.
Ambulance	Qualifying expense
Analgesics (Examples: Advil, Aspirin, Tylenol)	Qualifying expense
Antacids (Examples: Maalox, Prilosec OTC, Zantac)	Qualifying expense
Antibiotic ointments (Examples: Bacitracin, Neosporin)	Qualifying expense
Antihistamines (Examples: Benadryl, Claritin)	Qualifying expense
Anti-itch creams (Examples: Benadryl, Cortaid, Ivarest)	Qualifying expense
Appearance improvements	Not a qualifying expense	See Cosmetic procedures; Cosmetics; and Toiletries.
Arthritis gloves	Qualifying expense
Artificial limbs	Qualifying expense
Artificial teeth	Qualifying expense
Aspirin	Qualifying expense
Asthma treatments	Qualifying expense	Includes asthma medications and delivery devices (e.g., inhalers and nebulizers)
Automobile modifications	Potentially qualifying expense	To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition (e.g., a physical handicap) is normally required. But see Capital expenses. Expenses of operating a specially equipped car do not qualify (but see Transportation).

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Expense

Is expense a qualifying expense?

Learn more—see the Glossary

Comments and special rules

Babysitting and child care

Not a qualifying expense

Babysitting, child care, and nursing services for a normal, healthy baby do not qualify as medical care. But see Dependent care expenses and Disabled dependent care expenses.

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