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Eligible Medical Expenses

Eligible medical expenses are defined as those expenses paid for care as described in Section 213(d)  of the Internal Revenue Code. Additionally, the IRS allowed some over-the-counter drugs to qualify as eligible medical expenses.

This is a partial list of eligible medical expenses. You are encouraged to view the IRS's website (Publication 502) for a complete list of eligible medical expenses.

Acupuncture
Alcoholism
Ambulance
Artificial Limb
Artificial Teeth
Bandages
Breast Reconstruction Surgery
Braille Books and Magazines
Capital Expenses / Home Improvements
Chiropractor
Christian Science Practitioner
Contact Lenses
Crutches
Dental Treatment
Diagnostic Devices
Disabled Dependent Care Expenses
Drug Addiction
Drugs / Medicines
Eyeglasses
Eye Surgery
Fertility Enhancement
Founder's Fee
Guide Dog or Other Animal
Health Institute
Health Maintenance Organization (HMO)
Hearing Aids
Home Care
Hospital Services
Labor and Delivery Laboratory Fees

Lead-Based Paint Removal
Learning Disability / Special Education
Lifetime Care - Advance Payments
Long-Term Care
Medical Services
Medicines / Drugs
Mentally Retarded, Special Home for
Nursing Home
Nursing Services
Operations
Optometrist
Organ Donors
Osteopath
Oxygen
Prosthesis
Psychiatric Care
Psychoanalysis
Psychologist
Stop-Smoking Programs
Surgery
Therapy
Transplants
Vision Correction Surgery
Weight-Loss Program
Wheelchair
Wig X-ray