Eligible Expenses

The following are some examples of expenses eligible for reimbursement through the Section 105/125. These expenses have been specifically approved by the IRS or courts. This list includes some of the expenses that may already be covered to some extent by your medical and dental plan.

Abdominal supports
Acupuncture
Air conditioner (when necessary for relief from an allergy or for relief from difficulty in breathing)
Alcoholism treatment
Ambulance
Anesthetist
Arch supports
Artificial limbs
Autoette (when used for relief of sickness/disability)
Birth control pills (by prescription)
Blood tests
Blood transfusions
Braces
Cardiographs
Chiropractor
Christian Science Practitioner
Contact lenses
Contraceptive devices (by prescription)
Convalescent home (for medical treatment only)
Crutches
Dental treatment
Dental X-rays
Dentures
Dermatologist
Diagnostic fees
Diathermy
Drug addiction therapy
Drugs (prescription)
Elastic hosiery (prescription)
Eyeglasses
Fees paid to health institute prescribed by a doctor
FICA and FUTA tax paid for medical care service
Fluoridation unit
Guide dog
Gum treatment
Gynecologist
Healing services
Hearing aids and batteries
Hospital bills
Hydrotherapy
Insulin treatments
Lab tests
Laser eye surgery

Lead paint removal
Lodging (away from home for outpatient care)Metabolism tests
Neurologist
Nursing (including board and meals)
Obstetrician
Operating room costs
Ophthalmologist
Optician
Optometrist
Oral surgery
Organ transplant (including donor’s expenses)Orthopedic shoes
Orthopedist
Osteopath
Over-the-counter medication
Oxygen and oxygen equipment
Pediatrician
Physician
Physiotherapist
Podiatrist
Postnatal treatments
Practical nurse for medical services
Prenatal care
Prescription medication
Psychiatrist
Psychoanalyst
Psychologist
Psychotherapy
Radium therapy
Registered nurse
Special school costs for the handicapped
Spinal fluid test
Splints
Sterilization
Surgeon
Telephone or TV equipment to assist the hard-of-hearing
Therapy equipment
Transportation expenses (relative to health care)
Ultraviolet ray treatment
Vaccines
Vasectomy
Vitamins (if prescribed)
Wheelchair
X-rays

Ineligible Expenses

The following are some examples of expenses NOT eligible for reimbursement through the Section 105/125.

Contributions to other medical plans (125 only)
Most cosmetic surgery and other similar procedures
Cost of non-prescription drugs or illegal drugs
Cost of special foods taken as a substitute for regular diet, where the special diet is not medically necessary or taxpayer cannot justify cost in excess of cost of normal diet.
Fees for exercise, athletic or health club memberships
Insurance against loss of income, life, limb or sight.
Non-medical expenses, such as electronic filters, whirlpools or exercise equipment prescribed by a physician for treatment of a specified medical condition.
Weight reduction or smoking cessation program.