Medical Expense Examples List

Health Savings Accounts and Health Reimbursement Arrangements (small group only) are health care financing programs that enable insureds and employees to be reimbursed for qualified medical care expenses. Qualified expenses are defined under Section 213(d) of the IRS Code.

Medical care expense is defined as amounts paid for the diagnosis, cure, treatment or prevention of disease, and for treatments affecting any part or function of the body. Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness.

NOTE: Many HRA plans are designed by employers to reimburse employees only for qualified medical expenses applied to the plan deductible. Consequently, a medical expense could be a qualified expense, as defined by the IRS, but not reimbursable according to the employer's HRA plan design.

Below are examples of both qualified and non-qualified medical expenses. For additional information, refer to IRS Publication 502 titled, "Medical and Dental Expenses" Catalog Number 15002Q. The publication is available at the IRS web site, www.irs.gov or by calling 800-TAX-FORM (800-829-3676).

Examples of Qualified Medical Expenses

1. Acupuncture
2. Alcoholism treatment
3. Ambulance
4. Artificial limbs or prostheses
5. Artificial teeth
6. Birth control pills (by prescription)
7. Braces
8. Breast reconstruction surgery
9. Car - special hand controls or equipment to accommodate a disabled person
10. Chiropractor
11. Christian Science practitioner
12. Contact lenses and cleaning solutions
13. Crutches
14. Dental treatment
15. Dentures
16. Dermatologist
17. Diagnostic devices (blood sugar test kit)
18. Drug addiction treatment
19. Eyeglasses
20. Fertility enhancement
21. Guide dog or assistance animal
22. Hearing aids and batteries
23. Home care
24. Home improvements to accommodate a disabled person
25. Hospital services
26. Lab fees
27. Laser eye surgery
28. Lead paint removal
29. Lodging (away from home for prescribed outpatient care)
30. Long-term care premiums (certain limits apply)
31. Long-term care services
32. Nonprescription medications
33. Nursing home
34. Nursing services (including board and meals)
35. Ophthalmologist
36. Optician
37. Optometrist
38. Organ transplant (including donor's expenses)
39. Osteopath
40. Oxygen and oxygen equipment
41. Physician services
42. Podiatrist
43. Prescription medications
44. Psychiatric care
45. Psychiatrist
46. Psychologist
47. Special home for the mentally retarded
48. Special school costs for the handicapped
49. Sterilization
50. Surgery
51. Stop-smoking programs (physician prescribed)
52. Telephone or TV equipment to assist the hearing impaired
53. Therapy
54. Transportation (primarily for and essential to medical care)
55. Vasectomy
56. Weight loss programs to treat an existing disease
57. Wheelchair
58. X-rays

Examples of Non-Qualified Medical Expenses

1. Athletic or health club membership
2. Automobile insurance premium allocable to medical coverage
3. Babysitting and childcare for a healthy baby
4. Bottled water
5. Cosmetic surgery and procedures (unless for deformity)
6. Cosmetics, hygiene products and similar items
7. Diaper service
8. Domestic help
9. Electrolysis or hair removal
10. Funeral, cremation or burial expenses
11. Hair transplant
12. Illegal operations and treatments
13. Maternity clothes
14. Nutritional supplements
15. Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits

This list contains examples and is not intended to be all inclusive. Affordable Health and its affiliates are not engaged in rendering tax or legal advice. If tax or legal advice is needed, consult your tax or legal advisor. Affordable Health markets insurance products underwritten and issued by Cheap Insurance Company.