Qualified Medical Expenses

• Alcoholism
• Ambulance
• Artificial Limb
• Artificial Teeth
• Autoette
• Bandages
• Breast Reconstruction Surgery
• Birth Control Pills
• Braille Books and Magazines
• Capital Expenses
• Car
• Chiropractor
• Christian Science Practitioner
• Contact Lenses
• Crutches
• Dental Treatment
• Diagnostic Devices
• Disabled Dependent Care Expenses
• Drug Addiction
• Drugs
• Eyeglasses
• Eye Surgery
• Fertility Enhancement
• Guide Dog or Other Animal
• Health Institute
• Health Maintenance Organization (HMO)
• Hearing Aids

• Home Care
• Home Improvements
• Hospital Services
• Insurance Premiums
• Laboratory Fees
• Lead-Based Paint Removal
• Learning Disability
• Legal Fees
• Lifetime Care—Advance Payments
• Psychologist
• Special Education
• Sterilization
• Stop-Smoking Programs
• Surgery
• Telephone
• Television
• Therapy
• Transplants
• Transportation
• Trips
• Tuition
• Vasectomy
• Vision Correction Surgery
• Weight-Loss Program
• Wheelchair
• Wig
• X-ray

Excluded Medical Expenses

• Controlled Substances
• Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby
• Cosmetic Surgery
• Dancing Lessons
• Diaper Service
• Electrolysis or Hair Removal
• Flexible Spending Account
• Funeral Expenses
• Future Medical Care
• Hair Transplant
• Health Club Dues
• Health Coverage Tax Credit
• Health Savings Accounts

• Household Help
• Illegal Operations and Treatments
• Insurance Premiums
• Maternity Clothes
• Medical Savings Account
• Medicines and Drugs From Other Countries
• Nonprescription Drugs and Medicines
• Nutritional Supplements
• Personal Use Items
• Swimming Lessons
• Teeth Whitening
• Veterinary Fees
• Weight-Loss Program