| Capital expenses
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Yes
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When recommended by a health care professional for, or as a result of, a medical condition, the cost of installing equipment in the home (such as a ramp or wheelchair lift) is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement. Note: If the capital expenditure is a permanent improvement that increases the value of the property, the excess value is not reimbursable. See Publication 502 at www.irs.gov for more information.
Improvements made to accommodate a residence for a person's disability do not usually increase the value of the residence, and the full cost is usually reimbursable.
Note: Only reasonable costs to accommodate a personal residence for a disabled condition are considered medical care. Additional costs for personal motives, such as for architectural or aesthetic reasons, are not reimbursable.
Example: Individual has a heart ailment. On doctor's advice, they install an elevator in the home so the individual will not have to climb stairs. The elevator costs $8,000. An appraisal shows that the elevator increases the value of the home by $4,400. Medical expense are calculated like this:
- Enter amount paid for the improvement.1. $8,000
- Increase in value of home after improvement.
Enter value of home after improvement.
2a. $124,400
- Enter value of your home before improvement.
2b. $120,000
- Subtract line 2b from line 2a .3. $4,400
- If line 3 is more than or equal to line 1, no deduction; stop here
- If line 3 is less than line 1, go to line 4
- Subtract line 3 from line 1. This is your medical expense .4. $3,600
Note: A qualified real estate appraiser will be needed to determine increased value.
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| Car
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Yes
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When used by a person with a disability, amounts paid for hand controls and other special equipment installed in a car, including the installation costs, are qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement. Note: The cost of the vehicle itself is not a qualified medical expense.
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No
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The cost of operating a specially equipped car is not a qualified medical expense. Also see Transportation.
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| Carpal tunnel wrist supports
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Yes
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The cost of carpal tunnel wrist supports is a qualified medical expense.
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| Chair (medical supplies)
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Yes
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When recommended by a health care professional for a medical condition, the cost of a medically designed or equipped chair (such as a geriatric chair or bath safety chair) is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement.
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| Chelation therapy
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Yes
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When recommended by a health care professional for a medical condition (such as lead poisoning), the cost of chelation therapy is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement.
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| Childbirth
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See Maternity charges.
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| Childbirth classes/Lamaze
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Yes
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Class time instruction related to childbirth (including breathing and relaxation techniques, stages and phases of labor, labor and delivery procedures, birthing positions, movie depicting vaginal and cesarean delivery, and cesarean discussion) is a qualified medical expense. Note: Documentation must clearly show the portion of the Lamaze classes dedicated to childbirth and reimbursement must be prorated accordingly.
|
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No
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The portion of instruction not related to childbirth (such as possible discomfort and mood swings, learning about your unborn baby's growth and development, breast feeding v. bottle feeding, newborn care) is not a qualified medical expense.
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| Chinese herbal practitioner & herbal treatments
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See Alternative provider.
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| Chiropody
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Yes
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When treatment is rendered for a medical condition, amounts paid to a chiropodist (a chiropractic foot doctor) are qualified medical expenses.
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| Chiropractor
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Yes
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Amounts paid to a chiropractor are qualified medical expenses.
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| Christian Science practitioner
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Yes
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When recommended by a health care professional for a medical condition, amounts paid to a Christian Science practitioner are qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement.
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| Circumcision
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Yes
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The cost of an infant circumcision is a qualified medical expense, even when performed by a rabbi in the home.
|
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Yes
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The cost of an adult circumcision is a qualified medical expense.
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| Clinic
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Yes
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The cost of medical treatment at a health clinic is a qualified medical expense.
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| Club dues and fees
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See Health club.
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| COBRA premiums
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See Insurance premiums.
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| Coinsurance
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Yes
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A coinsurance for medical care is a qualified medical expense.
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| Cold medicine
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w/Prescription
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The cost of cold medicine is a qualified medical expense. (Examples include Advil, Benadryl, Comtrex, Contac, Coricidin, Mucinex, Nyquil, Robitussin, Sudafed, TheraFlu, Triaminic, Vicks, etc.)
Must be prescribed by a physician in order to be reimbursed, when purchased on or after 1/1/2011. |
| Cold/hot pack
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Yes
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When used for medical purposes, amounts paid for cold and hot packs are qualified medical expenses.
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|
No
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When used for other purposes (for ex., to keep beverages hot or cold), amounts paid for cold and hot packs are not qualified medical expenses.
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| Collagen injections
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Yes
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When recommended by a health care professional for a medical condition (such as urinary incontinence or severe acne), the cost of collagen injections may be a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement.
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|
No
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The cost of collagen injections for cosmetic purposes is not a qualified medical expense. Also see Cosmetic treatment.
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| Concierge medicine
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Yes
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The portion of the concierge fee that relates to medical services (such as a physical exam and storage of medical data) may be a qualified medical expense. Note: Documentation from the provider must clearly itemize the fee components. For the portion that represents medical care, the care must actually be incurred (for ex., the patient must actually have the physical exam).
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|
No
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The portion of the concierge fee not related to medical care (such as a private waiting room, same-day appointments, extended time with the physician) is not a qualified medical expense.
|
|
No
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If the concierge fee is an insurance arrangement, the fee is not an FSA-reimbursable expense.
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| Condoms
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See Birth control.
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| Contact lenses, saline solution, supplies, warranties
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Yes
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If contact lenses are needed to correct vision, amounts paid for the purchase of contact lenses (including shipping and handling fees) are qualified medical expenses. Amounts paid for contact lens solution, supplies, exams (including fittings) and associated warranties are also qualified expenses.
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No
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Amounts paid for cosmetic contact lenses (such as to change eye color without vision correction) are not qualified medical expenses.
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| Contraceptives
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|
See Birth control.
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| Controlled substance in violation of federal law
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No
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If the substance violates federal law, even when it is allowed by state law and used to treat a diagnosed medical condition, the cost is not a qualified medical expense.
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| Convalescent home
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Yes
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The cost of medical care provided in a convalescent or nursing home (for ex., following a hospital stay or surgery) is a qualified medical expense. This includes the cost of meals and lodging in the convalescent/nursing home if the main reason for being there is to receive medical care. Also see Rehabilitation center.
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|
No
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The cost of custodial care in a convalescent or nursing home (for ex.,long-term care) is not an FSA-qualified expense.
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| Cord blood
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Yes
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When recommended by a health care professional for a medical condition with the infant or other family member covered under the FSA, the cost of harvesting and storing cord blood is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement.
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|
No
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Storage and harvesting fees paid for non-medical reasons or to preserve the cord blood for future use are not qualified medical expenses.
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| Cosmetic treatment
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Yes
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When recommended by a health care professional to improve a deformity arising from, or directly related to, a congenital abnormality, personal injury or disfiguring disease, the cost of cosmetic surgery is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement.
|
|
No
|
Elective cosmetic surgery is not a qualified medical expense as it does not meaningfully promote the proper functioning of the body or prevent or treat an illness or disease. Some examples of non-qualified cosmetic surgery procedures include, but are not limited to:
- Breast augmentation/enhancement
- Electrolysis (hair removal)
- Face lift
- Hair transplant
- Liposuction
- Tattoo removal
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| Cough suppressants
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w/Prescription
|
Amounts paid for cough syrup and cough drops are qualified medical expenses.
Must be prescribed by a physician in order to be reimbursed, when purchased on or after 1/1/2011. |
| Counseling
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Yes
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Fees paid for counseling are a qualified medical expense (See exclusions below.)
|
|
No
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The cost of counseling for the general improvement of one’s health, relief of stress, or personal enjoyment is not a qualified medical expense.
|
|
No
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Fees paid for marriage counseling, family counseling and support counseling for other family members to learn how to cope with a family member’s illness are not qualified medical expenses.
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| CPR
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No
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The cost of a CPR class is not a qualified medical expense.
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| Crown, dental
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Yes
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The cost of a crown is a qualified medical expense. Also see Dental treatment.
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| Crutches
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Yes
|
The purchase or rental of crutches is a qualified medical expense.
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