*Please note that items requiring a doctor's recommendation must have an updated Letter of Medical Necessity form each year.
Acupuncture
 
Ambulance
 
Artificial limbs
 
Braille books and magazines (above cost of regular print)
 
Chiropractors' fees (to treat a specific medical condition)
 
Christian Science practitioners' fees(to treat a specific medical condition)".
 
Coinsurance
 
Contraceptive prescriptions
 
Copayments
 
Crutches
 
Dentists' fees (other than cosmetic services)
 
Dentures
 
Diabetic supplies
 
Eye exams
 
Fees associated with organ donations
 
Fees for the computer storage of medical records
 
Gynecologists' fees
 
Health insurance deductibles (associated with specific costs)
 
Hearing aids/batteries
 
Hearing trained cat (purchase, training and care)
 
Hypnosis for medical reasons
 
Immunizations/vaccinations
 
Insulin
 
Laboratory fees
 
Legal fees associated with the commitment of a mentally ill person
 
Mileage related specifically to an eligible medical visit
 
Obstetrical fees
 
Orthodontia
 
 
Orthopedic shoes (over cost of ordinary shoes)
 
Over-the-counter drugs, products or formulas
 
Physical therapists' fees
 
Prescription drugs (for non-cosmetic reasons)
 
Prescription eyeglasses and/or contact lenses
 
Psychiatrists' fees (for medical reasons)
 
Psychologists' fees (for medical reasons)
 
Psychotherapists' fees (for medical reasons)
 
Radial keratotomy/Ortho keratology
 
Routine physicals
 
Seeing-eye dog (purchase, training and care)
 
Solutions for the care and maintenance of contact lenses
 
Skilled nurses' fees paid for medical reasons -- including room, board and Social Security Taxes
 
Smoking cessation treatments and prescriptions
 
Speech therapists' fees
 
Sterilization fees
 
Treatment for substance addiction
 
Transportation expenses (for medical reasons)
 
Wheelchair

Ineligible Health Care Expenses

This is a partial list of health care expenses that are not eligible for
reimbursement from your Health Care Spending Account.

  Cosmetic surgery or procedures of any kind
  Domestic help fees (for services of a non-medical nature)
  Health club memberships
  Lens replacement insurance
  Physical therapy treatments for general well-being
  Supplements prescribed by an alternative provider (e.g. naturopath or acupuncturist)
  Union dues
  Over the counter vitamins
  Weight loss treatments and prescriptions (unless prescribed by a physician)
  Insurance premiums


Change In Status

Life events that allow an employee to change their level of coverage under various benefit plans. These events are: employee's marriage, birth or adoption of a child, divorce or legal separation, termination or commencement of employment of employee's spouse, employee or employee's spouse taking a Leave of Absence, or a change in employee's or employee's spouse's employment status. Consult Human Resources if any of the events mentioned occurs.

Getting Started

  1. Estimate the amount you will spend in Health and/or Dependent Care during the coming Plan Year. If you are a newly eligible employee, estimate the amount you will spend during the remainder of the current Plan Year. Please review the healthcare, dependent care, and premium reimbursement summaries for the accounts offered at your employer. Each account is separate. Funds cannot be transferred from one account to another. The maximum annual limit the dependent care account is $5,000 per family per year and contact your HR department for the healthcare account maximum.
  2. Divide your annual election by the number of pay periods in the plan year. This number is located on your announcement letter. As a newly eligible employee, divide your election by the number of pays remaining in the Plan Year. The amount(s) will then be deducted from your paycheck on a pre-tax basis each pay period, in equal installments.
  3. Enter all applicable information on the enrollment form, sign and return it in to your employer by the deadline date, located on the announcement letter. Please check with your employer to see if you can enroll online.(link to online)
  4. When you incur an eligible expense, be sure to get a detailed receipt containing the actual date of service, name and address of the provider, a description of the services rendered and the amount charged. Your claim form and receipts can be faxed or mailed to FlexAmerica


Eligible & Ineligible Expenses 
(1) The term "medical care" means amounts paid-
(A) for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body,
(B) for transportation primarily for and essential to medical care referred to in subparagraph (A),
(C) for qualified long-term care services (as defined in section 7702B(c))
(2) Amounts paid for certain lodging away from home treated as paid for medical care.
Amounts paid for lodging (not lavish or extravagant under the circumstances) while away from home primarily for and essential to medical care referred to in paragraph (1)(A) shall be treated as amounts paid for medical care if-
(A) the medical care referred to inparagraph (1)(A) is provided by a physician in a licensed hospital (or in a medical care facility which is related to, or the equivalent of, a licensed hospital), and
(B) there is no significant element of personal pleasure, recreation, or vacation in the travel away from home.
The amount taken into account under the preceding sentence shall not exceed $50 for each night for each individual.
(3) Prescribed drug
The term "prescribed drug" means a drug or biological which requires a prescription of a physician for its use by an individual.
(4) Physician
The term "physician" has the meaning given to such term by section 1861(r) of the Social Security Act (42 U.S.C. 1395x(r)).
(5) Special rule in the case of child of divorced parents, etc.
Any child to whom section 152(e) applies shall be treated as a dependent of both parents for purposes of this section .
(6) In the case of an insurance contract under which amounts are payable for other than medical care referred to in subparagraphs (A) , (B) , and (C) of paragraph (1) -
(A) no amount shall be treated as paid for insurance to which paragraph (1)(D) applies unless the charge for such insurance is either separately stated in the contract, or furnished to the policyholder by the insurance company in a separate statement
(B) the amount taken into account as the amount paid for such insurance shall not exceed such charge
(C) no amount shall be treated as paid for such insurance if the amount specified in the contract (or furnished to the policyholder by the insurance company in a separate statement) as the charge for such insurance is unreasonably large in relation to the total charges under the contract.
(7) Subject to the limitations of paragraph (6), premiums paid during the taxable year by a taxpayer before he attains the age of 65 for insurance covering medical care (within the meaning of subparagraphs (A) , (B) , and (C) of paragraph (1) ) for the taxpayer, his spouse, or a dependent after the taxpayer attains the age of 65 shall be treated as expenses paid during the taxable year for insurance which constitutes medical care if premiums for such insurance are payable (on a level payment basis) under the contract for a period of 10 years or more or until the year in which the taxpayer attains the age of 65 (but in no case for a period of less than 5 years).
(8) The determination of whether an individual is married at any time during the taxable year shall be made in accordance with the provisions of section 6013(d) (relating to determination of status as husband and wife).
(9) Cosmetic surgery
(A) In general. The term "medical care" does not include cosmetic surgery or other similar procedures, unless the surgery or procedure is necessary to ameliorate a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or disfiguring disease.
(B) Cosmetic surgery defined. For purposes ofthis paragraph , the term "cosmetic surgery" means any procedure which is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease.
(10) Long-term care premiums - Not eligible
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Medical Expense Item

Deductible

Authority

     
Abortions, if legal Yes Rev Rul 73-201, 1973-1 CB 140
Acupuncture services Yes Rev Rul 72-593, 1972-2 CB 180
Air conditioning, central,
recommended by doctor where a person's medical condition required relatively constant temperature and high humidity		 Yes Gerard v C.I.E. (1962, TC) 37 TC 826, Acq.
Air conditioner, detachable and bought only for use of sick person (e.g., allergy relief, relieving difficulty in breathing due to a heart condition) Yes Reg sect. 1.213-1(e)(1)(iii)
Airplane fare, transplant donor or prospective donor Yes Rev Rul 73-189, 1973-1 CB 139; Rev Rul 68-452, 1968-2 CB 111
Air purifier, humidifier, and house and home air conditioner, prescribed by doctor for allergy sufferer Yes IRS Letter Ruling 8009080
Alcoholics Anonymous,
transportation costs to attend meetings where doctor advised membership needed to treat disease of alcoholism		 Yes Rev Rul 63-273, 1963-2 CB 112
Alcoholism treatment center Yes Rev Rul 73-325, 1973-2 CB 75
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) or wheel-chair (including cost of operation, and maintenance) used primarily to alleviate illness and not just for transportation between home and work Yes Rev Rul 58-8, 1958-1 CB 154 modifying Rev Rul 55-261, 1955-1 CB 307; 67-76 1967-1 CB 70
Baby sitting fees, to permit parent of children to visit doctor No Rev Rul 78-266, 1978-2 CB 123
Bathroom facility with shower, 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 Yes Rev Rul 70-395, 1970-2 CB 65
Birth control pills, prescribed by doctor Yes Rev Rul 73-200, 1973-1 CB 140
Blind person, guide to walk to school Yes Rev Rul 64-173, 1964-1 CB 121
Body Scan- Recommended by a physician to treat a medical condition Yes  
Braille books and magazines (excess of amount paid over cost of regular printed editions) bought for visually impaired person Yes Rev Rul 75-318, 1975-2 CB 88; IRS Pub No. 502, p. 5
Bus fare to obtain medical care Yes Rev Rul 55-261, 1955-1 CB 307
Car expenses to obtain medical care Yes IRS Pub No. 502 p. 14
Car expenses incurred in connection with medical care and treatment, on the standard mileage basis of 12 cents per mile in 2003 (this will be increased to 14 cents a mile in 2004) Yes Rev Proc 99-38 sec. 7.02, 1999-43 IRB.
Car hand controls and other equipment for handicapped person and wheelchair lift to car Yes Rev Rul 66-80, 1966-1 CB 57
Car, not used primarily for medical purposes, even if bought based on doctor's recommendation No Volwiler v Commissioner of Internal Revenue (1971) 57 TC 367
Car, specially designed for transporting handicapped persons confined to wheelchairs Yes Rev Rul 70-606, 1970-2 CB
Chauffeur, for driving to and from work person advised by doctor not to drive because of his medical condition No Buck Walter, (1966) 47 TC 113
Childbirth preparation
classes, except for portion for mother's coach, feeding and
newborn care		 Yes IRS Letter 8919009
Child care costs, paid to a child care center operated by a hospital to enable its employees to work full-time No Kennedy v C.I.R. (1973)
TC Memo 1973-15, PH TCM
para. 73015, 32 CCH TCM 52
Children's center, specially equipped for medical care for mentally ill child Yes Rev Rul 58-533, 1958-2 CB 108
Chiropractor's fees Yes Rev Rul 63-91, 1963-1 CB 54
Christian Science practioners' fees Yes Rev Rul 55-261, 1955-1 CB 307, as modified by Rev Rul 63-91, 1963-1 CB 54
Church of Scientology "auditing" or "processing," process where person's responses to set of questions measured electronically by meter No Rev Rul 78-190, 1978-1 CB 74; Brown v. C.I.R. (1974) 62 TC 551, Judgment Affirmed by (CA8) 523 F2d 365, 75-2 USTC para. 9718, 36 AFTR 2d 75-5885
Clarinet lessons, recommended by doctor to correct malocclusion of teeth Yes Rev Rule 62-210, 1962-2 CB 89
Commuting expenses for physically disabled person No Rev Rul 55-261, 1955-1 CB 307; Donnelly v C.I.R. (1957) 28 TC 1278, Affirmed by (1959, CA2) 262 F2d 411, 3 AFTR 2d 481, 59-1 USTC para. 9196; Ginsbert v U.S., (1964, DC NY) 237 F Supp 968, 15 AFTR2d 162, 65-1 USTC para. 9132
Commuting expenses,
where doctor advised disabled person to get a job as occupational therapy		 Yes Misfeldt v Kelm, (1951, DC MN) 44 AFTR 1033, 52-2 USTC para. 9495
Commuting expenses,
where doctor prescribed both the job and the use of car as therapy for disabled person		 Yes Weinzimer v C.I.R. (1958) TC Memo 1958-137, PH TCM para 58137, 17 CCH TCM 712 Sanford, TC Memo 1958-137
Computer data bank fees, medical history Yes Rev Rul 71-282; 1972-2 CB 166
Contact Lenses Yes IRS Pub. No. 502, p. 7
Cosmetics (e.g., face creams, deodorants, hand creams) No Reg sect. 1.213-1(e)(2)
Cosmetic surgery, needed to improve congenital abnormality, personal injury, or disfiguring disease Yes IRC Code Sec. 213(d)(9)
Cruise, even if on doctor's recommendation No Rev Rul 76-79, 1976-1 CB 70; IRS Letter Ruling 7813004
Cruise, meals and lodging costs of, regardless of medically related reasons for taking the cruise No Rev Rul 76-79, 1976-1 CB 70; IRS Letter Ruling 7813004
Crutches Yes Reg sect. 1.213-1(e)(1)(iii)
Dancing lessons, for persons with arthritis No France v C.I.R. (1980, TC) TC Memo 1980-215, Decision Affirmed by (CA6) 690 F2d 68, 50 AFTR 2d 82-5504, 82-1 USTC para. 9225
Dancing lessons, for person with emotional disturbance for which socialization was beneficial No Thoene v C.I.R. (1959, TC) 33 TC 62
Dancing lessons, for
person with varicose veins		 No Adler v C.I.R., (1964, CA9) 330 F2d 91, 13 AFTR 2d 1175, 64-1 USTC para. 9388, affg TC Memo 1963-196; Adler v C.I.R. (1966, RC) TC Memo 1966-63
Deaf person, notetaker for college Yes Estate of Baer v C.I.R., TC Memo 1967-34
Dental services Yes Reg sect. 1.213-1(e)(1)(ii)
Dentures (see Artificial teeth)    
"Deprogramming" fee and expenses, member of religious cult No IRS Letter Ruling 8021004
Diagnostic Services Yes Reg sect. 1.213-1(e)(1)(ii)
Diaper Service No Rev Rul 55-261, 1955-1 CB 307
Diapers, disposable, required because of severe neurological disease Yes IRS Letter Ruling 8137085
Drinking water, distilled, merely to avoid distasteful or fluorinated city water No Rev Rul 56-19, 1956-19 CB 135
Drug, prescription Yes Code Sec. 213(b)
Drug abuse treatment center Yes Rev Rul 72-226, 1972-1 CB 96
Dust elimination system No Delp v C.I.R. (1958) 30 TC 1230
Dust-free room, built for an allergy sufferer on advice of doctor Yes IRS Letter Ruling 7948029
Ear Piercing No Rev Rul 82-111, 1982-1 CB 48
Educational devices (including tape recorder, special typewriter, projection lamp and special lenses) for child who is going blind Yes Rev Rul 58-223, 1958, CB 156
Elastic stockings Yes Cohen v Commissioner (1951) PH TCM para. 51009, 10 CCH TCM 29
Elevator, in residence for alleviation of heart condition and doctor's advice Yes Rev Rul 59-411, 1959-2 CB 100; Berry v Wiseman, (1958, WD Okla) 174 F Supp 748, 2 AFTR 2d 6015, 58-2 USTC para. 9870
Elevator, outdoor for person with heart condition for hillside of residential property Yes Riach v Frank, (1962, CA 9) 302 F2d 374, 9 AFTR 2d 1263, 62-1 USTC para. 9419
Exercise equipment, not specifically prescribed by doctor No Disney v U.S., (1967, DC CA) 267 F Supp 1, 19 AFTR 2d 1390, 67-1 USTC para. 9428, Affirmed by, U.S. v Disney (1969, CA9) 413 F2d 783, 24 AFTR 2d 69-5123, 69-2 USTC para. 9494
Eye Examination Fees Yes IRS Pub No. 502, p. 7
Eye glasses Yes Reg sect. 1.213-1(e)(1)(iii)
Fallout shelter, prevention of radiation disease No Daniels v C.I.R. (1963) 41 TC 324
Family members transportation costs, where presence of family member necessary to obtain medical care Yes Carasso v C.I.R. (1960) 34 TC
1139(A), Acq., Affirmed by
(1961, CA2) 292 F2d 367, 8 AFTR 2d 5145, 61-2 USTC para. 9579; Certiorari Denied by (1962 S Ct) 369 US 874, L Ed 2d 277 IRS Letter Ruling 8516025;
IRS Letter Ruling 8321042; IRS Letter Ruling 7813004
Fluoridation device for home water supply (installation and rent), on advice of dentist to
prevent tooth decay		 Yes Rev Rul 64-267, 1964-2 CB 59
Food, organic (excess cost) for person allergic to chemically treated food Yes Randolph v Commissioner of Internal Revenue (1976) 67 TC 481
Food, organic for person with no specific medical problem due to chemically treated food No Becher v C.I.R. (1987), TC Memo 1987-214, PH TCM para. 87214, 53 CCH TCM 683
Food, protein rich (excess cost) to mitigate effects of hypoglycemia Yes Von Kalb v C.I.R. (1978) TC Memo 1978-366, PH TCM para. 98366, 37 CCH TCM 1511
Food, vitamin rich No Kellner v C.I.R. (1978) TC Memo 1979-116, PH TCM para 79116, 38 CCH TCM 534
Funeral expenses No Carr v C.I.R. (1979, TC) TC Memo 1979-400
Garage, attached, for disabled person medically limited to walking as little as possible Yes Pols v C.I.R. (1965) TC Memo 1962-222, 24 CCH TCM 1140
Gravestone, for deceased spouse No  
Guide dog, for blind person (seeing eye dog) Yes Rev Rul 68-295, 1968-2 CB 92
Halfway house, with continuing psychiatric supervision Yes IRS Letter Ruling 7714016
Health club dues, not related to a particular medical condition No Rev Rul 55-261, 1955-1 CB 307
Hearing aids Yes Rev Rul 55-261, 1955-1 CB 307
Heating system (oil), in home No Seymour v C.I.R. (1950) 14 TC 1111
Home modifications, to accommodate handicapped person Yes Rev Rul 87-106, 1987-2 CB 67; S Rept No. 99-313 (PL-99-514) p. 59; Conf Rept No. 99-841, Vol. II (PL 99-514) p. II-22; Pub No. 502 p. 5
Hospital bed prescribed by doctor for person who has osteoporosis of the spine Yes IRS Letter Ruling 8036015
Hospital care, inpatient Yes Reg sect. 1.213-1(e)(1)(v)
Hospital services Yes Reg sect. 1.213-1(e)(1)(ii)
Housekeeping and child care expenses, advised by doctor to enable parent to recuperate form disease No McVicker v U.S., (1962, DC Calif) 194 F Supp 607, 8 AFTR 2d 5463, 61-2 USTC para. 9540; Rev Rul 58-339, 1958-2 CB 106
House remodeling to turn existing carport into home office because of deteriorating medical condition No Culmo v C.I.R. (1991) TC Memo 1991-441, 62 CCH TCM 678, TCM para. 91441
Inclinator (stair seat elevator), detachable from property and bought only for use of sick person Yes Reg sect. 1.213-1(e)(1)(iii); Hollander v C.I.R. (1955, CA 3) 219 F2d 934, 47 AFTR 240, 55-1 USTC para 9229.
Indian healing ceremonies by No Tso v C.I.R. (1980) TC Memo 1980-399, PH TCM para. 80399,
40 CCH TCM 1277
Inpatient hospital care, meals and lodging furnished by hospital in connection with Yes Reg sect. 1.213-1(e)(1)(v)
Inpatient medical care at
institution other than hospital, meals and lodging furnished as a necessary incident to that care/condition		 Yes Reg sect. 1.213(e)(1)(v)(a)
Insulin Yes IRC Code Sec. 213(b)
Iron Lung Yes Rev Rul 55-261, 1955-1 CB 307
Laboratory Services Yes Reg sect. 1.213-1(e)(1)(ii)
Lamaz Classes (mother only) Yes  
Laser Vision Correction Yes  
Laetrile, prescribed
by doctor and legally used		 Yes Rev Rul 78-325, 1978-2 CB 124
Language training and remedial reading courses for child with dyslexia caused by congenital brain damage Yes Barnes v C.I.R. (1978) TC Memo 1978-339; PH TCM para 78339, 37 CCH TCM 1408; Coyne v C.I.R. (1982) TC Memo 1982-262; PH TCM para 82262, 43 CCH TCM 1351; Rul 69-607, 1969-2 CB 40
Lawn care expenses, paid by person advised by his doctor not to mow his lawn because of sever allergies No Taylor v C.I.R., TC Memo 1987-399, PH TCM para. 87399, 54 CCH TCM 129
Lead-based paint removal, to prevent young child who has or
has had lead poisoning from eating paint		 Yes Rev Rul 79-66, 1979-1 CB 114
Learning center at school, specifically for learning-disabled Yes Sims v C.I.R. (1979) TC Memo 1979-499, PH TCM para 79499, 39 CCH TCM 700
Legal expenses, for divorce (where divorce initiated by wife resulted from husband having wife committed to a mental institution against her will) and for protecting husband and children from wife's threatening behavior No Smith v C.I.R. (1982), TC Memo 1982-441, PH TCM para. 82441, 44 CCH TCM 672
Legal expenses, for management of estate of person confined to an institution No Gerstacker v C.I.R. (1969,CA6) 414 F2d 448, 24 AFTR 2d 9-5389, 69-2 USTC para. 9580, revg and
remg (1968) 49 TC 522; Rev Rul 71-281, 1971-2 CB 165
Legal expenses, to have mentally ill person legally committed to a hospital Yes Gerstacker v C.I.R. (1969, CA6) 414 F2d 448, 24 AFTR 2d 69-5389, 69-2 USTC para. 9580; Smith v C.I.R. (1982) TC Memo 1982-441; PH TCM para 82441, 44 CCH TCM 672; Rev Rul 71-281, 1971-2 CB 165
Lifetime care institution,
advance payment for lifetime care of physically and mentally impaired dependent if
taxpayer dies or unable to provide care		 Yes Rev Rul 75-303, 1975-2 CB 87
Lifetime care retirement home, portion of lump sum advance payment allocable to medical care Yes Rev Rul 75-302, 1975-2 CB 86; Estate of Smith v C.I.R.(1982) 79 TC 313, Acq 1984-2 CB
Lodging (not provided in a hospital or similar IRS institution) while away from home primarily for and essential to medical care, limited to $50 per night per individual Yes IRC Code Sec. 213(d)(2); Pub No. 502, p. 11
Loss from sale of property (e.g. residence, automobile) cause by a medical condition No Harding v C.I.R. (1966) 46 TC 502; Meister v C.I.R. (1959),
William, TC Memo 1959-202; PH TCM para. 59202, 18 CCH TCM 899; Rev Rul 68-319, 1968-1 CB 92
Marijuana and other substances illegal under the federal Controlled Substances Act, even though obtained by lawful prescription in a state that permits medical use of controlled substances No Rev Rul 97-9, 1997-9 IRB 1
Marriage Counseling No Rev Rul 75-319, 1975-2 CB 88
Massage Therapy Yes Prescribed to treat a specific medical condition with a note from a physician on the condition. General health items are not covered
Maternity clothes No Rev Rul 55-261, 1955-1 CB 307
Mattresses and boards specially designed for arthritis sufferers Yes Rev Rul 55-261, 1955-1 CB 307
Meals and lodging incurred en route between taxpayer's home and place of medical treatment Yes Montgomery v C.I.R.(1970, CA 6) 428 F2d 43, 26 AFTR2d 70-5001,
70-2 USTC para. 9466, Pfersching v C.I.R. (1983) TC Memo 983-341, PH TCM par. 83341, 46 CCH TCM 424
Medical information plan (see Computer data bank fees, medical history)    
Mental institution care, mentally ill person unsafe when left alone Yes Reg sect. 1.213-1(e)(1)(v)
Nurse's board, paid by taxpayer Yes Reg sect. 1.213(e)(1)(ii)
Nurse, social security taxes for Yes Rev Rul 57-489, 1957-2 CB 207; Estate of Marantz v C.I.R. (1979) TC Memo 1979-463, PH TCM para. 79463, 39 CCH TCM 516
Nurse, unemployment taxes for Yes Estate of Marantz v C.I.R. (1979) TC Memo 1979-463, PH TCM para.
79463, 39 CCH 516
Nursing attendant, for disabled person traveling away from home, transportation
expense		 Yes Rev Rul 75-317, 1975-2 CB 57
Nursing attendant (other than spouse) for disabled person traveling away from home, meals and lodging for Yes Rev Rul 75-317, 1975-2 CB
57; Carasso v. C.I.R. (1960) 34
TC 1139, Acq., Affirmed by (1961,
CA2) 292 F2d 367, 8 AFTR 2d 5145, 61-2 USTC para. 9579; Certiorari Denied by (1962, S Ct) 369 US 874, 8 L Ed 2d 277
Nursing home, for medical care (includes meals and lodging if medical care is a principal reason for stay) Yes Reg sect. 1.213-1(e)(1)(v); Counts, (1964) 42 TC 755(A)
Nursing Services Yes Reg sect. 1.213(e)(1)(ii)
Nursing services, for healthy baby No IRS Pub No. 502, p. 12
Obstetrical expenses Yes Reg sect. 1.213-1(e)(1)(ii)
Operation and upkeep of home improvements that themselves constitute deductible capital expenses Yes Pub No. 502, p 5.
Operations, illegal No Reg sect. 1.213-1(e)(1)(ii)
Operations, legal Yes Reg sect. 1.213-1(e)(l)(ii)
Optometrist's fees Yes Rev Rul 55-261, 1955-1 CB 307, as modified by Rev Rul 63-91, 1963-1 CB 54
Orthopedic shoes, excess of cost over normal shoes Yes IRS Letter Ruling 8221118
Osteopath's fees Yes Rev Rul 55-261, 1955-1 CB 307, as modified by Rev Rul 63-91, 63-1 CB 54
Oxygen equipment and oxygen, to alleviate difficulty in breathing due to heart condition Yes Rev Rul 55-261, 1955-1 CB 307
Pajamas, suitable for use other than therapy treatment No Montgomery, Morris, (1968) 51 TC 410, affd on other issue (1970, CA 6) 428 F2d 243, 70-2 USTC para. 9466, 26 AFTR 2d 70-5001
Parents visits to their child, advised by doctor as necessary part of the child's therapy and medical management Yes Rev Rul 58-533, 1958-2 CB 108; Lichterman v C.I.R. (1961) 37 TC 586, Acq; Hunt v C.I.R. (1972) TC Memo 1972-226; PH TCM para 72226, 31 CCH TCM 1119
"Patterning" exercises
(physical manipulation of child's limbs to imitate crawling and other normal movements) for mentally retarded child		 Yes Rev Rul 70-170, 1970-1 CB 51
Physicians' Fees Yes IRS Pub No. 502, p. 11
Power steering, added to person's automobile on advice of doctor after person suffered heart attack No Phares, Earle, TC Memo 1962-273
Psychiatric social worker's fees recommended for specific treatment by psychiatrist Yes IRS Letter Ruling 7839044
Psychiatrist's fees Yes Rev Rul 55-261, 1955-1 CB 307 as modified by Rev Rul 63-91, 1963-1 CB 54
Psychoanalysis, for medical need even though fulfills requirement for admission to school of psychoanalysis training Yes Starrett, (1964) 41 TC 877
Psychoanalysis, primarily for the purpose of alleviating a mental illness Yes IRS Pub No. 502, p. 13; Reg sect. 1.213-1(e)(1)(ii)
Psychoanalysis, required of student as part of training to be a psychoanalyst Yes Rev Rul 56-263, 1956-1 CB 135
Psychologist's fees Yes Rev Rul 55-261, 1955-1 CB 307, as modified by Rev Rul 63-91, 1963-1 CB 54
Psychotherapist's fees Yes Rev Rul 63-91, 1963-1 CB 54
Radial keratomy Yes IRS Letter Ruling 9625049
Reclining chair, prescribed for person with heart condition to give him maximum rest and not used generally as article of furniture Yes Rev Rul 58-155, 1958-1 CB 156
Remedial reading courses for child with dyslexia (see Language training) Yes Prescribed by a doctor
Remedial reading courses, if services are primarily educational rather than medical No Ripple v Commissioner of Internal Revenue (1970) 54 TC 1442
Rental car expense, used primarily for and essential to obtaining medical care Yes Lichterman v C.I.R., (1961) 37 TC 586 Acq; IRS Letter Ruling 8321042
Resort hotel reconditioning and
health restoring services		 No Rev Rul 57-130, 1957-1 CB 108
School, special, for mentally or physically handicapped person for relieving handicap Yes Reg sect. 1.213-1(e)(1)(v)(a); Rev Rul 71-347, 1971-2 CB 114, Rev Rul 70-285, 1970-1 CB 52; Rev Rul 58-280, 1958-1 CB 157
School, special, that teaches Braille or lip reading Yes Reg sect. 1.213-1(e)(1)(v)(a)
Seeing eye dog Yes Reg sect. 1.213-1(e)(1)(iii)
Self-treatment, medical, value of No Doody v C.I.R. (1973, TC) TC Memo 1973-126
Sexual inadequacy and incompatibility treatment, conducted by psychiatrists at a
hospital		 Yes Rev Rul 75-187, 1975-1 CB 92
Smoking cessation aids,
e.g., nicotine gum and patches (nonprescription)		 Yes  
Smoking cessation aids,
e.g., nicotine gum, patches, or medication (prescription)		 Yes Rev Rul 99-28, 1999-25 ITB
Smoking, program to stop that is not to cure a specific disease or ailment Yes Rev Rul 99-28, 1999-25 IRB
Special home, for mentally retarded person on recommendation of psychiatrist to help person adjust from life in a mental hospital to
community living		 Yes Rev Rul 69-499, 1962-2 CB 39
Specialist's fees Yes IRS Pub No. 502, p. 11
Spiritual aid, guidance or counseling No Ring v C.I.R. (1955) 23 TC 950; Miller v C.I.R, (1980) TC Memo 1980-136, PH TCM para. 80136, 40 CCH TCM 243
Surgeon's fees Yes IRS Pub No. 502, p. 11
Sterilization operation to render woman incapable of having children, if legal Yes Rev Rul 73-603, 1973-2 CB 76
Swimming club membership, for child with rheumatoid arthritis where doctor recommended swimming as therapy Yes IRS Letter Ruling 8326095
Swimming lessons No IRS Pub No. 502, p. 13
Swimming pool, for treatment of degenerative spinal problems Yes Ferris v C.I.R. (1978, CA7) 582 F2d 1112, 42 AFTR 2d 78-5674, 78-2 USTC para. 9646
Swimming pool, for treatment of polio Yes Mason v U.S., (1957, DC HI) 57-2 USCT para. 10012
Swimming pool, for treatment of sever emphysema & bronchitis Yes Cherry v C.I.R. (1983) TC Memo 1983-470, PH TCM para. 83470, 46 CCH TCM 1031
Swimming pool, for treatment of severe osteoarthritis Yes Rev Rul 83-33, 1983-1 CB 70
Tattoo No Rev Rul 82-111, 1982-1 CB 48
Taxicab fare to obtain medical care Yes