Acupuncture Services
Alcoholism Treatment
Ambulance Hire
Artificial Limbs
Birth Control
Braces
Braille-Books & Magazines
Car Controls for the Handicapped
Care for the Handicapped Child
Childbirth Classes for mother only
Chiropractors
Christian Science Practitioners Fees
Co-insurance
Contact Lenses for Medical Reasons
Cost of Operations and Related Treatment
Crutches
Day Care Expenses for Eligible Dependents as Necessary for Employment (DCA Account)
Deductibles for Medical Expenses
Dental Fees
Dentures
Diagnostic Fees
Drug and Medical Supplies
Eyeglasses, including Exam Fee
Handicapped Persons' Special Schools
Health Club Dues (To treat a specific illness)
Healing Services' Fee
Hearing Devices and Batteries
Home Improvements motivated by Medical Considerations
Hospitalization
Hypnosis for Treatment of an Illness
Insulin
Laboratory Fees
Laetrile by Prescription
Lasik Eye Surgery
Lead-base Paint Remover (For children with lead poisoning)
Leader Dog and its Upkeep
Life Fee to Retirement Homes for Medical Expenses
Medical Information Plan
Membership Fees in Association furnishing Medical Services
Hospitalization, and Clinical Care
Mileage to Doctor's office
Nurses Fees (including Nurses' Board and Social Security tax)
Obstetrical Expenses
Operations
Organ Transplants
Orthopedic Shoes
Over-the-counter medications (with prescription only, except insulin)
Oxygen and Oxygen Equipment
Physician FeesPractical Nurse Fee
Psychiatric Care
Psychologist Fees
Radial Keratotomy
Routine physical and other Non-Diagnostic Services or Treatment
Smoking Cessation Programs
Special Diets
Special Education for the Handicapped
Special Home Costs for Mentally Challenged
Sterilization Fees
Surgical Fees
Telephone, Special for Deaf
Television Audio Display Equipment for the Deaf
Therapeutic Care for Drug and Alcohol Addiction Therapy Treatments
Transportation Expenses primarily in the Rendering of Medical Services (Limits apply)
Tuition at Special School for Handicapped Tuition Fee (Part), If College or Private School furnishes breakdown of Medical Services/Vaccinations
Vasectomy
Vitamins by Prescription
Weight loss programs (prescribed by a doctor for treatment of a specific illness)
Wheelchair
Wig, Prescribed by Doctor for a Person who has lost hair as result of a disease
X-Ray

Sample INELIGIBLE Expenses:

Babysitting
Cost of Operating a Specially designed Equipped Car
Cosmetic Surgery(Elective)
Dancing Lessons
Diaper Service unless to relieve the effects of a particular disease
Funeral Expenses
Household Help, even if recommended by Doctor
Illegal Operations or Treatment
Marriage Counseling
Maternity Clothes
Medical Insurance Premiums
Over the Counter Medications not listed under eligible expenses
Over the Counter Medical (Supplies & Pharmaceutical, including vitamins and drugs available without a prescription)
Personal Use Items
Retin-A
Rogaine
Swimming Lessons
Swimming Pools, Saunas
Teeth Whitening
Trips

This list is intended to be representative of the types of expenses which may or may not be reimbursed. It is not intended to be complete as other expenses may NOT be reimbursed under Federal tax law. Please refer to IRS publication 502 for a complete list http://www.irs.gov/publications/p502/ar02.html#en_US_publink1000178885