Health Care Expenses Table

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Each item, service, or charge in this Table is classified as a "qualifying expense" (normally qualifying for reimbursement under a health FSA or HRA or for a tax-free distribution from an HSA), a "potentially qualifying expense" (depending on the facts, sometimes qualifying and sometimes not qualifying), or "not a qualifying expense." Shaded rows with the OTC icon represent items that are generally available for retail purchase over the counter (i.e., without a prescription). Some OTC items are qualifying expenses (for example, aspirin), some are potentially qualifying expenses (for example, air purifier), and some are not qualifying expenses (for example, hand lotion).

Disclaimer: This Table is the copyrighted work of EBIA and is designed to provide accurate and authoritative information. It represents EBIA's interpretation of the Internal Revenue Code, Treasury regulations, and both formal and informal IRS guidance. Because the applicable rules are not always clear, reasonable minds may differ from some of our interpretations. The Table provides general information and its entries may be changed without notice. The Table is made available "as is," without warranty of any kind, and with the understanding that EBIA (the publisher) is not engaged in rendering legal, accounting, or other professional service. If tax or legal advice is required, the services of a competent professional should be sought. Caution: Some items in the Table might not be reimbursable under your employer's health FSA or HRA if the FSA or HRA contains exclusions, restrictions, or other limitations or requirements. Consult the summary plan description (SPD) of your employer's health FSA or HRA for guidance. If you have an HSA, you are responsible for determining whether an expense qualifies for a tax-free distribution.

Last revised: 12/10/07

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Key: = Qualifying expense; = Potentially qualifying expense; = Not a qualifying expense; = Over-the-counter item (shaded in brown)

Expense	Is expense a qualifying expense? Learn more—see the Glossary	Comments and special rules
Abortion	Qualifying expense	Expenditures for operations that are illegal do not qualify.
Acne treatment	Potentially qualifying expense	Because acne is considered a disease, the cost of acne treatment qualifies (including over-the-counter acne medications). However, the cost of regular skin care (face creams, etc.) does not qualify. And when the expense has both medical and cosmetic purposes (e.g., Retin-A, which can be used to treat both acne and wrinkles), a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. See Drugs and medicines; Cosmetic procedures; Cosmetics, Retin-A, and Toiletries.
Acupuncture	Qualifying expense
Adoption, pre-adoption medical expenses	Qualifying expense	Medical expenses incurred before an adoption is finalized will qualify, if the child qualifies as your tax dependent when the services/items are provided. (Adoption fees and other non-medical expenses incurred in connection with adoption assistance may qualify for an adoption assistance credit (under Code § 23) or for reimbursement under an adoption assistance program (under Code § 137).)
Air conditioner	Potentially qualifying expense	To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. Also, it must be used primarily by the person who has the medical condition. If it is attached to a home (such as central air conditioning), only the amount spent that is more than the value added to the property will qualify. If others benefit from the air conditioning, then only the pro rata amount allocable to the person with the medical condition will qualify. See Capital expenses.
Air purifier	Potentially qualifying expense	To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition (such as a severe allergy) is normally required. Several special rules apply. See Air conditioner and Capital expenses.
Alcoholism treatment	Qualifying expense	Amounts paid for in-patient treatment (including meals and lodging), at a therapeutic center for alcohol addiction will qualify. See Health institute fees; Lodging at a hospital or similar institution; Meals at a hospital or similar institution; and Schools and education, residential. Transportation expenses associated with attending meetings of an Alcoholics Anonymous group in the community would also qualify if attending due to a physician's advice that membership is necessary to treat alcoholism.
Allergy medicine (Examples: Alavert, Claritin)	Qualifying expense
Allergy treatment products; household improvements to treat allergies	Potentially qualifying expense	Expenses generally won't qualify if the product would be owned even without allergies, such as a pillow or a vacuum cleaner. However, an air purifier or water filter necessary to treat a specific medical condition might qualify. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. See Air purifier; Air conditioner; Capital expenses; and Drugs and medicines.
Alternative healers, dietary substitutes, and drugs and medicines	Potentially qualifying expense	Non-traditional healing treatments provided by professionals may be eligible if provided to treat a specific medical condition, but the IRS looks at these expenses very closely. The treatments must be legal. And the expenses do not qualify if the remedy is a food or substitute for food that the person would normally consume in order to meet nutritional requirements. It appears that drugs and medicines recommended by alternative healers to treat a specific medical condition also can qualify as medical care. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. See Drugs and medicines; Christian Science practitioners; Special foods; and Vitamins.
Ambulance	Qualifying expense
Analgesics (Examples: Advil, Aspirin, Tylenol)	Qualifying expense
Antacids (Examples: Maalox, Prilosec OTC, Zantac)	Qualifying expense
Antibiotic ointments (Examples: Bacitracin, Neosporin)	Qualifying expense
Antihistamines (Examples: Benadryl, Claritin)	Qualifying expense
Anti-itch creams (Examples: Benadryl, Cortaid, Ivarest)	Qualifying expense
Appearance improvements	Not a qualifying expense	See Cosmetic procedures; Cosmetics; and Toiletries.
Arthritis gloves	Qualifying expense
Artificial limbs	Qualifying expense
Artificial teeth	Qualifying expense
Aspirin	Qualifying expense
Asthma treatments	Qualifying expense	Includes asthma medications and delivery devices (e.g., inhalers and nebulizers)
Automobile modifications	Potentially qualifying expense	To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition (e.g., a physical handicap) is normally required. But see Capital expenses. Expenses of operating a specially equipped car do not qualify (but see Transportation).

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Expense	Is expense a qualifying expense? Learn more—see the Glossary	Comments and special rules
Babysitting and child care	Not a qualifying expense	Babysitting, child care, and nursing services for a normal, healthy baby do not qualify as medical care. But see Dependent care expenses and Disabled dependent care expenses.
Bactine	Qualifying expense
Bandages, elastic (Example: Ace)	Qualifying expense
Bandages, for torn or injured skin (Examples: Band-Aid, Curad)	Qualifying expense
Behavioral modification programs	Potentially qualifying expense	See Schools and education, residential and Schools and education, special.
Birth-control pills	Qualifying expense	See Contraceptives and Drugs and medicines. See also "Morning-after" contraceptive pills.
Birthing classes	Potentially qualifying expense	See Lamaze classes.
Blood pressure monitoring devices	Qualifying expense	They are diagnostic items. See Diagnostic items/services and Screening tests.
Blood sugar test kits and test strips	Qualifying expense	They are diagnostic items. See Diagnostic items/services and Screening tests.
Body scans	Qualifying expense	Body scans employing MRIs and similar technologies are diagnostic services. See Diagnostic items/services and Screening tests.
Braille books and magazines	Qualifying expense	Only amounts above the cost of regular printed material will qualify.
Breast pumps	Potentially qualifying expense	Generally will not qualify if used merely for convenience, scheduling, or other personal reasons. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition (e.g., a breast abscess) is normally required.
Breast reconstruction surgery following mastectomy	Qualifying expense	Will qualify to the extent that surgery was done following a mastectomy for cancer. This is an exception to the general rules regarding cosmetic procedures. See Cosmetic procedures.

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Expense	Is expense a qualifying expense? Learn more—see the Glossary	Comments and special rules
Calamine lotion	Qualifying expense
Capital expenses	Potentially qualifying expense	Improvements or special equipment added to a home (for example, an Elevator or Inclinator) or other capital expenditures (such as Automobile modifications for a physically handicapped person) may qualify if the primary purpose of the expenditure is medical care for you (or your spouse or dependent). To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. How much of the expense would qualify depends on the extent to which the expense permanently improves the property and whether others besides the person with the medical condition will benefit (see the pro rata rule under Air conditioners).
Car modifications	Potentially qualifying expense	See Automobile modifications.
Carpal tunnel wrist supports	Qualifying expense
Cayenne pepper	Potentially qualifying expense	May qualify if used primarily to treat a specific medical condition. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. See Alternative healers; Drugs and medicines; Special foods; and Vitamins.
Chelation therapy	Qualifying expense	Will qualify if used to treat a medical condition such as lead poisoning.
Childbirth classes	Potentially qualifying expense	See Lamaze classes.
Chinese herbal practitioners & herbal treatments	Potentially qualifying expense	See Alternative healers.
Chiropractors	Qualifying expense
Chondroitin	Potentially qualifying expense	Will qualify if used primarily for medical care (for example, to treat arthritis). Won't qualify if used just to maintain general health. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition (for example, arthritis) is normally required.
Christian Science practitioners	Potentially qualifying expense	Fees that you pay to Christian Science practitioners for medical care will qualify. Fees for other purposes generally do not qualify. See Alternative healers.
Circumcision	Qualifying expense
Claritin (loratadine), an allergy drug	Qualifying expense
Club dues and fees	Potentially qualifying expense	See Health club fees.
COBRA premiums	Depends on whether plan is a health FSA, HRA, or HSA; see next column for details	Health FSA: COBRA premiums are not qualifying expenses. HRA: COBRA premiums are qualifying expenses. HSA: COBRA premiums are qualifying expenses. Also see Insurance premiums.
Co-insurance amounts	Qualifying expense	Will qualify if the underlying service/item qualifies.
Cold medicine (Examples: Comtrex, Sudafed)	Qualifying expense
Cold/hot packs	Qualifying expense	Only cold/hot packs sold as medical supplies will qualify; those sold for other purposes (e.g., to keep beverages cold or hot) won't qualify.
Cologne	Not a qualifying expense	See Toiletries and Cosmetics.
Condoms	Qualifying expense	See Contraceptives.
Contact lenses, materials, and equipment	Qualifying expense	Materials and equipment needed for using lenses (such as saline solution and enzyme cleaner) would qualify if the lenses are needed for medical purposes, as would distilled water used to store and clean the lenses. Contact lens insurance would not qualify, however. See Insurance premiums. Contact lenses for solely cosmetic purposes (for example, changing one's eye color) do not qualify. See Cosmetics.
Contraceptives	Qualifying expense	Includes Birth-control pills, Condoms, "Morning-after" contraceptive pills, and Spermicidal foam. Also see Sterilization procedures.
Controlled substances in violation of federal law	Not a qualifying expense	If the substance violates federal law (e.g., the Controlled Substances Act), the expense would not qualify even if a state law allows its use with a physician's prescription (for example, marijuana or laetrile prescribed to treat a specific medical condition). See Drugs and medicines and Illegal operations and treatments.
Co-payments	Qualifying expense	Will qualify if the underlying service/item qualifies.
Cosmetic procedures	Not a qualifying expense	Most cosmetic procedures do not qualify. This includes cosmetic surgery or other procedures that are directed at improving the patient's appearance and don't meaningfully promote the proper function of the body or prevent or treat illness or disease. Examples include face lifts, hair transplants, hair removal (electrolysis), teeth whitening, and liposuction. There is an exception, however, for procedures necessary to ameliorate a deformity arising from congenital abnormality, personal injury from accident or trauma, or disfiguring disease—these may qualify. See Breast reconstruction surgery. Also see Drugs and medicines.
Cosmetics	Not a qualifying expense	Cosmetics are articles used primarily for personal purposes, and are intended to be rubbed on, poured on, sprinkled on, sprayed on, introduced into, or otherwise applied to the human body for cleansing, beautifying, promoting attractiveness, or altering the appearance. Examples include skin moisturizers, perfumes, lipsticks, fingernail polishes, eye and facial makeup, shampoos, permanent waves, hair colors, toothpastes, and deodorants. Also see Cosmetic procedures and Toiletries.
Cough suppressants (Examples: Pediacare, Robitussin, cough drops)	Qualifying expense	See also Throat lozenges.
Counseling	Potentially qualifying expense	Will qualify if for a medical reason. Marriage counseling doesn't qualify. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the counseling to treat a specific medical condition is normally required. Also see Psychiatric care and Psychologist.
Crowns, dental	Potentially qualifying expense	Will not qualify if they are obtained for a cosmetic reason. See Cosmetic procedures.
Crutches	Qualifying expense	Will qualify whether purchased or rented.

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Expense	Is expense a qualifying expense? Learn more—see the Glossary	Comments and special rules
Dancing lessons	Potentially qualifying expense	Generally the cost of dancing lessons, swimming lessons, etc., does not qualify, even if recommended by a medical practitioner, if the lessons are to improve general health. But the expenditure might qualify if recommended by a medical professional to treat a specific medical condition (such as part of a rehabilitation program after surgery). To show that the expense is primarily for medical care, a note from a medical practitioner recommending it to treat a specific medical condition is normally required.
Decongestants (Examples: Dimetapp, Sudafed)	Qualifying expense
Deductibles	Qualifying expense	Will qualify if the underlying service/item qualifies.
Dental floss	Not a qualifying expense
Dental sealants	Qualifying expense
Dental treatment	Qualifying expense	Includes fees for X-rays, fillings, braces, extractions, dentures, etc., but not teeth whitening. When an orthodontic treatment plan is paid up front at the time of the first visit, some health FSAs will apportion the reimbursements as services are provided during the treatment plan. See Pre-payments.
Dentures and denture adhesives	Qualifying expense
Deodorant	Not a qualifying expense	See Cosmetics and Toiletries.
Dependent care expenses	Not a qualifying expense	Such expenses won't qualify, even if you are paying for dependent care (for example, hiring a babysitter) so that you can receive medical care. But see Disabled dependent care expenses. Such expenses might be reimbursable under a DCAP if applicable rules are met (but the same expenses may not be reimbursed under a health FSA, HRA, or HSA and a DCAP—there is no "double-dipping" allowed). Also see Babysitting and child care.
Diabetic supplies	Qualifying expense	Also see Blood sugar test kits and test strips; Glucose monitoring equipment; and Insulin.
Diagnostic items/services	Qualifying expense	Includes a wide variety of procedures to determine the presence of a disease or dysfunction of the body, such as tests to detect heart attack, stroke, diabetes, osteoporosis, thyroid conditions, and cancer. Also see Body scans; Blood pressure monitoring devices; Blood sugar test kits; Medical monitoring and testing devices; and other entries throughout.
Diaper rash ointments and creams (Example: Desitin)	Qualifying expense
Diapers or diaper service	Not a qualifying expense	Regular diapers or diaper services for newborns do not qualify. But diapers or diaper services that are used to relieve the effects of a diagnosed medical condition do qualify (for example, diapers used by adults who suffer from urinary incontinence). To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. See Incontinence supplies.
Diarrhea medicine (Examples: Imodium, Kaopectate)	Qualifying expense
Dietary supplements	Potentially qualifying expense	The cost of dietary supplements, nutritional supplements, vitamins, herbal supplements, and natural medicines does not qualify if they are merely beneficial for general health (e.g., one-a-day vitamins). To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition (e.g., 1,000 mg of Vitamin B-12 daily to treat a specific vitamin deficiency) is normally required. See Special foods; Drugs and medicines; and Vitamins.
Diet foods	Not a qualifying expense	Costs of special foods to treat a specific disease (such as obesity) do not qualify to the extent that they satisfy ordinary nutritional requirements. Thus, the costs of food associated with a weight-loss program, such as special pre-packaged meals, would not qualify, since they just meet normal nutritional needs. See Weight-loss programs. But see Special foods.
Disabled dependent care expenses	Potentially qualifying expense	Such expenses will qualify if the expenses are for medical care of the disabled dependent. Note that some disabled dependent care expenses that qualify as medical expenses may also qualify as work-related expenses for purposes of the dependent care tax credit under Code § 21 or for reimbursement under a dependent care assistance program under Code § 129. You must not use the same expenses for more than one purpose (for example, medical expenses reimbursed under a health FSA cannot be used to claim a dependent care tax credit).
DNA collection and storage	Potentially qualifying expense	Such expenses generally won't qualify. But temporary storage may qualify under some circumstances, such as where the DNA is collected as part of the diagnosis, treatment, or prevention of an existing or imminent medical condition. "Temporary" is not defined; however, one consideration might be whether it is stored and used within the same plan year. Also see Umbilical cord, freezing and storing of.
Drug addiction treatment	Qualifying expense	Amounts paid for an inpatient's treatment at a therapeutic center for drug addiction will qualify. See Alcoholism treatment.
Drug overdose, treatment of	Qualifying expense
Drugs and medicines	Potentially qualifying expense	Will qualify if primarily for medical care (and not for personal, general health, or cosmetic purposes), legally procured, and generally accepted as medicines and drugs. See also Aspirin and other entries throughout for both prescription and over-the-counter (OTC) drugs.
Dyslexia	Potentially qualifying expense	See Language training.

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Expense	Is expense a qualifying expense? Learn more—see the Glossary	Comments and special rules
Ear piercing	Not a qualifying expense	See Cosmetic procedures.
Ear plugs	Potentially qualifying expense	Will qualify if recommended by a medical practitioner for a specific medical condition (for example, to protect surgically implanted ear tubes). To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
Ear wax removal products (Examples: Debrox, Murine)	Qualifying expense
Egg donor fees	Qualifying expense	Amounts paid for the egg donor fee, an agency fee, an egg donor's medical and psychological testing, and the legal fees for preparation of the egg donor contract qualify. Also see Fertility treatments; Sperm, storage fees; and Surrogate expenses.
Eggs and embryos, storage fees	Potentially qualifying expense	Fees for temporary storage qualify, but only to the extent necessary for immediate conception. Storage fees for undefined future conception probably aren't considered medical care. "Temporary" is not defined; however, one consideration might be whether it is stored and used within the same year. Also see Fertility treatments; Sperm, storage fees; and Surrogate expenses.
Electrolysis or hair removal	Not a qualifying expense	See Cosmetic procedures.
Elevator	Potentially qualifying expense	Installing an elevator upon the advice of a physician so that a person with heart disease won't have to climb stairs may be medical care to the extent of the amount in excess of value enhancement to the property. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. See Capital expenses.
Exercise equipment or programs	Potentially qualifying expense	Qualifies only if required to treat an illness (such as obesity) diagnosed by a physician. The purpose of the expense must be to treat the disease rather than to promote general health, and the expense must not have been paid "but for" this purpose. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item or program to treat a specific medical condition is normally required. See Capital expenses; Health club fees; and Weight-loss programs.
Expectorants (Examples: Comtrex, Robitussin)	Qualifying expense
Eye drops (Example: Visine)	Qualifying expense
Eye examinations, eyeglasses, equipment, and materials	Qualifying expense	Materials and equipment needed for using the eyeglasses (such as eyeglass cleaners) also should be medical care. Also see Contact lenses and Sunglasses.

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Expense	Is expense a qualifying expense? Learn more—see the Glossary	Comments and special rules
Face creams	Not a qualifying expense	See Cosmetics; Toiletries; and Cosmetic procedures.
Face lifts	Not a qualifying expense	See Cosmetic procedures.
Feminine hygiene products (tampons, etc.)	Not a qualifying expense	Such expenses generally won't qualify, as they are ordinarily considered as being used to maintain general health. See Toiletries and Cosmetics. There may be exceptions (e.g., if a medical practitioner recommends the product to alleviate a specific medical condition). See Incontinence supplies and Menstrual pain relievers.
Fertility treatments	Qualifying expense	Will qualify to the extent that procedures are intended to overcome an inability to have children. Examples are IVF (in vitro fertilization—including temporary storage of eggs or sperm), surgery (including an operation to reverse prior surgery preventing someone from having children), shots, treatments, and GIFT (gamete intrafallopian transfer). Expenses paid to or for an in vitro surrogate usually do not qualify. When the treatments are paid for up front at the time of the first visit, some health FSAs will apportion the reimbursements as services are provided during the treatment plan. See Egg donor fees; Eggs and embryos, storage fees; Legal fees in connection with fertility treatments; Pre-payments, Sperm, storage fees; and Surrogate expenses.
Fever-reducing medications (Examples: Aspirin, Motrin, Tylenol)	Qualifying expense
Fiber supplements	Potentially qualifying expense	Won't qualify if taken daily just as a supplement to a normal diet. But fiber supplements would qualify if used to treat a diagnosed medical condition (such as irritable bowel syndrome) until the condition is alleviated. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. See Dietary supplements; Prenatal vitamins; and Special foods.
First aid cream	Qualifying expense
First aid kits	Qualifying expense
Fitness programs	Potentially qualifying expense	See Exercise equipment or programs.
Flu shots	Qualifying expense	Immunizations to prevent disease will qualify, even though no medical condition has been diagnosed.
Fluoridation device or services	Qualifying expense	Will qualify if recommended by a dentist to prevent tooth decay. The amount that qualifies is limited to the cost allocable to the current year.
Foods	Potentially qualifying expense	See Special foods; Meals; and Alternative healers, dietary substitutes and drugs and medicines.
Founder's fee	Not a qualifying expense	Founder's fees are amounts you pay under an agreement with a retirement home. Even if a portion is allocable to medical care, these expenses usually do not qualify.
Funeral expenses	Not a qualifying expense	These are not for medical care.

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Expense	Is expense a qualifying expense? Learn more—see the Glossary	Comments and special rules
Gambling problem, treatment for	Potentially qualifying expense	Pathological gambling has been classified as an impulse control disorder by the American Psychiatric Association and thus, it could be argued, is a mental illness. If so, its treatment would be a qualifying expense. See Alcoholism treatment.
Gauze pads	Qualifying expense	See Bandages.
Genetic testing	Potentially qualifying expense	A gray area. To the extent that testing is done to determine possible defects (for example, the possible defects of an unborn child if the mother is over age 35), it's probably medical care. Testing done just to determine the sex of the fetus does not qualify.
GIFT (Gamete intrafallopian transfer)	Qualifying expense	See Fertility treatments.
Glucosamine	Potentially qualifying expense	See Chondroitin.
Glucose monitoring equipment	Qualifying expense	Items such as blood glucose meters and glucose test strips are diagnostic items and are primarily for medical care. Also see Blood sugar test kits and test strips.
Guide dog; other animal aide	Qualifying expense	Expenses for buying, training, and caring for an animal used by a physically disabled person would qualify. Veterinary fees for such animals also qualify as medical care. See Veterinary fees.

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Expense	Is expense a qualifying expense? Learn more—see the Glossary	Comments and special rules
Hair colorants	Not a qualifying expense	See Cosmetics and Toiletries.
Hair removal and transplants	Not a qualifying expense	Such expenses generally won't qualify. See Cosmetic procedures and Drugs and medicines.
Hand lotion	Not a qualifying expense	Such expenses generally won't qualify. See Cosmetics and Toiletries.
Headache medications (Examples: Advil, Aspirin, Tylenol)	Qualifying expense
Health club fees	Potentially qualifying expense	Only in very limited circumstances would fees paid to a health club qualify. One instance might be where fees are incurred upon the advice of a medical practitioner to treat a specific medical condition (e.g., rehabilitation after back surgery or treatment for obesity). The expense must not have been incurred "but for" the disease (for example, if you belonged to the health club before being diagnosed, then the fees would not qualify). When treatment is no longer needed, the fees would no longer qualify. To show that the expense is primarily for medical care, a note from a medical practitioner recommending it to treat a specific medical condition is normally required. See Weight-loss programs.
Health institute fees	Potentially qualifying expense	Qualifies only if the treatment at the health institute is prescribed by a physician who issues a written statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment.
Hearing aids	Qualifying expense	The costs of the hearing aid and its batteries would qualify.
Hemorrhoid treatments (Example: Preparation H)	Qualifying expense
Herbs	Potentially qualifying expense	See Vitamins.
HMO premiums	Depends on whether plan is a health FSA, HRA, or HSA	See Insurance premiums.
Holistic or natural healers, dietary substitutes, and drugs and medicines	Potentially qualifying expense	See Alternative healers.
Home care	Potentially qualifying expense	See Nursing services.
Home improvements (such as exit ramps, widening doorways, etc.)	Potentially qualifying expense	May qualify if done to accommodate a disability. If the improvement is permanent and increases the value of the property, the expense will qualify only to the extent that the improvement cost exceeds the increase in property value. If the improvement doesn't increase the property value at all, then the entire cost may qualify. Items that usually don't increase property value include constructing entrance or exit ramps, widening or modifying doorways or hallways, installing railings or support bars to bathrooms, lowering or modifying kitchen cabinets or equipment, moving or modifying electrical outlets and fixtures, installing porch lifts, modifying fire alarms or smoke detectors, modifying other warning systems, and modifying stairways. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. See Capital expenses; Elevator; and Air conditioner.
Hormone replacement therapy (HRT)	Potentially qualifying expense	Will qualify if used primarily for medical care (for example, to treat menopausal symptoms such as hot flashes, night sweats, etc.). Won't qualify if primarily for maintaining general health. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the therapy to treat a specific medical condition is normally required. See Drugs and medicines.
Hospital services	Qualifying expense	Expenses of inpatient care (plus meals and lodging) at a hospital or similar institution qualify if the main reason for being there is to get medical care. Also see Nursing services; Meals at a hospital; and Lodging at a hospital.
Household help	Not a qualifying expense	Won't qualify, even if a medical practitioner recommends such help, unless the expenses qualify as nursing services. See Nursing services. In some cases, household services may qualify for reimbursement under a DCAP if attributable in part to care of a qualifying individual (i.e., certain children under age 13 and certain individuals who are physically or mentally incapable of self-care).

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Expense	Is expense a qualifying expense? Learn more—see the Glossary	Comments and special rules
Illegal operations and treatments	Not a qualifying expense	Won't qualify, even if they are rendered or prescribed by licensed medical practitioners. See Controlled substances.
Immunizations	Qualifying expense	Immunizations to prevent disease (such as tetanus or well-baby shots) will qualify, even if no medical condition has been diagnosed.
Inclinator	Potentially qualifying expense	Would qualify if it is otherwise qualifies as medical care, is detachable from the property, and is purchased only for use by the person with the medical condition. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. See Capital expenses.
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