| Taxes on medical services and products
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Yes
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Taxes (such as sales tax or a hospital bill surcharge) incurred for a medical service or product, including OTC, are qualified medical expenses.
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| Teeth whitening
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See Dental, cosmetic.
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| Telephone
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Yes
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Fees associated with enhancing a telephone to accommodate a hearing-impaired person or person with a disability are qualified medical expenses. Note: Repair costs are also qualified medical expenses.
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No
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The cost of a telephone while in a hospital or treatment center is not a qualified medical expense.
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| Telephone consultation (health care professional's fee)
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Yes
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A fee charged by a health care professional for a telephone consultation is a qualified medical expense. Note: The associated phone charge (for ex., a toll call charge) is also a qualified medical expense.
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| Television
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Yes
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To assist a visually- or hearing-impaired person, the cost to modify a television (such as an adapter for a regular television) or purchase a specially equipped television is a qualified medical expense. Note: Only the amount that exceeds the cost of a regular television is reimbursable.
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No
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The cost of a television while in a hospital or treatment center is not a qualified medical expense.
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| Termination of pregnancy
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See Pregnancy Termination.
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| Therapy
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See Counseling; Patterning exercises; and Physical therapy.
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| Thermometer
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Yes
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The cost of a thermometer for medical use (for ex., to take someone's temperature) is a qualified medical expense.
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| Throat lozenges
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w/Prescription
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Amounts paid for throat lozenges are qualified medical expenses. (Examples include Cepacol, Chloraseptic, Cold-Eeze, Halls, Sucrets, Vicks, etc.)
Must be prescribed by a physician in order to be reimbursed, when purchased on or after 1/1/2011. |
| Toiletries
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No
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Amounts paid for toiletries (for ex., cologne, dental floss, deodorant, lotion, sanitary napkins, shaving cream, shampoo, soap, tampons, toothpaste, etc.) are not qualified medical expenses. Also see Medicine, over-the-counter.
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| Toothache and teething pain relievers
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w/Prescription
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The cost of a pain reliever for a toothache or teething pain is a qualified medical expense. (Examples include Anbesol, Orajel, etc.)
Must be prescribed by a physician in order to be reimbursed, when purchased on or after 1/1/2011. |
| Toothbrush
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No
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The cost of a toothbrush (including a specialized or battery-powered toothbrush), even when recommended by a dentist for a medical condition, is not a qualified medical expense.
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| Transplant
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See Organ donor.
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| Transportation
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Yes
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The cost of transportation primarily for, and essential to, medical care is a qualified medical expense. Submit documentation of the corresponding medical service. Eligible expenses include but are not limited to:
-2013 = $ .24/mile (effective 01/01/13)
-2012 = $ .23/mile (effective 01/01/12)
-2011 = $ .23.5/mile (effective 07/01/11 – 12/31/11)
-2011 = $ .19/mile (effective 01/01/11 – 06/30/11)
* Long-distance travel cannot be undertaken for purely personal reasons (such as when equivalent treatment is available locally).
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Yes
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If a covered individual is unable to travel alone and requires the assistance of a nurse or companion (for ex., a parent or spouse), the nurse/companion's transportation expenses are qualified medical expenses.
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Yes
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If recommended for a family member's mental illness, the transportation costs of visits by other family members are qualified medical expenses. Note: All family members involved must be covered under the FSA.
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No
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Regular commuting costs for an individual with a physical disability are not qualified medical expenses.
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| Trips
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See Lodging/Trips; and Transportation.
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| Tubal ligation
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Yes
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The cost of a tubal ligation or tubal ligation reversal is a qualified medical expense.
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| Tuition
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Yes
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The cost of medical care that has been rendered, even when included in college or private school tuition, is a qualified medical expense. Note: The cost of medical care must be itemized on the bill or invoice provided by the school. Also see Schools, special.
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No
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Medical coverage premiums attached to college or private school tuition, even if listed separately, are not FSA-qualified expenses.
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| Tuition for special needs program
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See Schools, special; and Tutoring.
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| Tutoring
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Yes
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When recommended by a health care professional for a medical condition, tutoring fees for a specialized teacher are qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement.
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