| Safety glasses
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See Eyeglasses.
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| Schools, residential
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See Schools, special.
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| Schools, special
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X
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If the main reason for using a school is its resources to work with children who have learning disabilities due to a mental or physical impairment, payments to a special school are qualified medical expenses. Note: The cost of meals, lodging and ordinary education by the special school may also be qualified expenses if the main reason for the child being there is for the school's resources to relieve the mental or physical disability. Eligible reasons can include but are not limited to:
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Teaching Braille to a visually-impaired child
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Teaching sign language or lip reading to a hearing-impaired child
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Remedial language training to correct a condition caused by a birth defect
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| Screening tests
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See Diagnostic services; and Preventive care.
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| Seeing-eye dog
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See Guide dog.
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| Sexual counseling
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See Counseling.
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| Sexual dysfunction
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X
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When recommended by a health care professional, the cost of treatment for impotence or sexual dysfunction (male or female) 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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| Shipping and handling fees
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X
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Shipping and handling fees associated with medical care (for contact lenses, mail-order drugs, etc) are qualified medical expenses.
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| Sinus medication
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X
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The cost of sinus medication is a qualified medical expense. (Examples include Advil, Alavert, Aleve, Benadryl, Chlor-Trimeton, Claritin, Excedrin, Mucinex, Sudafed, Tavist, Tylenol, etc.)
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| Sleep deprivation treatment
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X
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When recommended by a health care professional for a medical condition, the cost of sleep deprivation treatment is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement. (Examples include Breathe Right, NoDoz, Nytol, Sominex, Unisom, etc.)
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| Smoking cessation
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X
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Amounts paid for stop-smoking treatments, medicines and programs are qualified medical expenses. (OTC examples include Commit, Endit, Habitrol, NicoDerm, Nicorette, Smoke Away, etc.)
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| Special foods
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See Dietary supplements; Fiber supplements; and Nutritional supplements.
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| Speech therapy
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X
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When recommended by a health care professional for a medical condition (such as autism or dyslexia), the cost of speech therapy is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement. Also see Schools, special; and Tutoring.
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| Sperm storage
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X
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For the treatment of infertility, the cost of sperm storage is a qualified medical expense. Submit proof with the request for reimbursement that storage is for immediate use, and not for long-term storage or future use.
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X
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Storage fees paid for non-medical reasons or to preserve the sperm for future generations (such as for genetic information) are not qualified medical expenses.
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| Spermicide
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See Birth control.
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| Stem cell harvesting or storage
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X
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When recommended by a health care professional for a medical condition, the cost of harvesting and storing stem cells 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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X
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Storage and harvesting fees paid for non-medical reasons or to preserve the stem cells for future use are not qualified medical expenses.
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| Sterilization
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X
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The cost to obtain or reverse a sterilization is a qualified medical expense. Also see Tubal ligation; and Vasectomy.
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| Stop-smoking program
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See Smoking cessation.
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| Student health fee
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X
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The cost of medical care is a qualified medical expense.
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X
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Fees for belonging to the program or as premium for future health care needs are not FSA-qualified expenses.
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| Substance abuse
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See Alcoholism, drug addiction; and Drug overdose, treatment of.
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| Sunburn cream and ointment
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X
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The cost of sunburn treatment is a qualified medical expense. (Examples include Solarcaine, Water Jel, etc.)
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| Sunglasses
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See Eyeglasses.
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| Sunscreen, with high SPF
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X
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The cost of sunscreen with a high SPF (30 or higher) is a qualified medical expense.
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X
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The cost of sunscreen with SPF lower than 30 or for lotion that contains sunscreen is not a qualified medical expense.
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| Supplements
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See Dietary supplements; Fiber supplements; and Nutritional supplements.
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| Surgery
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See Operation; and Illegal operations and treatments.
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| Surrogate mother
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X
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If an FSA participant is fulfilling the role of a surrogate mother, medical expenses not paid by insurance or the adoptive parents are qualified medical expenses.
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X
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An FSA participant using a surrogate mother cannot submit medical expenses incurred by the surrogate; the surrogate is not a covered individual under the participant's FSA.
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X
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Fees paid to an agency to search for a surrogate mother are not qualified medical expenses.
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| Swim lessons/Swim therapy
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See Lessons.
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