Abortion (Legal)
Acne treatment (Prior to 2020 a prescription is required.)
Acupuncture
Alcoholism treatment
Allergy medicine (Examples: Alavert, Claritin) (Prior to 2020 a prescription is required.)
Ambulance
Analgesics (Examples: Advil, Aspirin, Tylenol) (Prior to 2020 a prescription is required.)
Antacids (Examples: Maalox, Prilosec OTC, Zantac) (Prior to 2020 a prescription is required.)
Antibiotic ointments (Examples: Neosporin, Polysporin) (Prior to 2020 a prescription is required.)
Antihistamines (Examples: Claritin, Zyrtec) (Prior to 2020 a prescription is required.)
Anti-itch creams (Examples: Benadryl, Cortaid) (Prior to 2020 a prescription is required.)
Arthritis gloves
Artificial limbs
Artificial teeth
Aspirin (Prior to 2020 a prescription is required.)
Asthma delivery devices and medications (Prior to 2020 a prescription is required if the medication is an OTC item.)
Bactine (Prior to 2020 a prescription is required.)
Bandages, elastic (Example: Ace)
Bandages, for torn or injured skin (Examples: Band-Aid, Curad)
Batteries (Provided device itself is a qualified expense.)
Birth-control pills (Prior to 2020 a prescription is required.)
Birthing classes (Instruction related to birth is covered but not childrearing classes.)
Blood-pressure monitoring devices
Blood-sugar test kits and test strips
Body scans
Braille books and magazines (Amount above cost of regular book will qualify.)
Breastfeeding classes
Breast pumps
Breast reconstruction surgery following mastectomy
Calamine lotion (Prior to 2020 a prescription is required.)
Cancer screenings
Carpal tunnel wrist supports
Chelation therapy (Provided the therapy is to treat a medical condition.)
Childbirth classes (Instruction related to birth is covered but not childrearing.)
Chiropractors
Cholesterol test kits
Christian Science practitioners (Medical care expenses only are eligible.  Other expenses are not allowed.)
Circumcision
Co-insurance amounts (Provided the service/item qualifies.)
Cold medicine (Examples: Sudafed, Vicks) (Prior to 2020 a prescription is required.)
Cold/hot packs (For medical use only.)
Cold Sore medicine (Examples: Abreva, Releev) (Prior to 2020 a prescription is required.)
Compression hose (Medical care usage is eligible but when used for personal or preventive reasons then item is ineligible.)
Condoms
Contact lenses, materials, and equipment
Contraceptives
Co-payments (Provided the service/item qualifies.)
Cough suppressants (Examples: Pediacare, Robitussin, cough drops) (Prior to 2020 a prescription is required.)
COVID 19 OTC Tests (Eligible May 11, 2023)
CPAP (continuous positive airway pressure) devices
Crowns, dental (Not a qualifying expense if performed for cosmetic purposes.)
Crutches (Eligible if purchased or rented.)
Decongestants (Examples: Dimetapp, Sudafed) (Prior to 2020 a prescription is required.)
Deductibles (Provided the service/item qualifies.)
Dental implants
Dental sealants
Dental services and procedures
Dentures and denture adhesives
Dermatologist (Does not qualify if for cosmetic purposes.)
Diabetic socks (Medical care usage is eligible but when used for personal or preventive reasons then item is ineligible.)
Diabetic supplies
Diagnostic items/services
Diaper rash ointments and creams (Example: Balmex, Desitin) (Prior to 2020 a prescription is required.)
Diarrhea medicine (Examples: Imodium, Kaopectate) (Prior to 2020 a prescription is required.)
Doula (Expenses associated with providing medical care for mother or child only.)
Drug addiction treatment
Drug overdose, treatment of
Durable medical equipment
Ear wax removal products (Examples: Debrox, Murine) (Prior to 2020 a prescription is required.)
Eczema treatments (Prior to 2020 a prescription is required.)
Expectorants (Examples: Mucinex, Triaminic) (Prior to 2020 a prescription is required.)
Eye drops (Example: Opcon-A, Visine) (Prior to 2020 a prescription is required.)
Eye examinations, eyeglasses, equipment, and materials
Eyeglass repair kits
Face shields or masks, reusable or disposable (Eligible COVID related expenses effective 1/1/20.  Subject to change per COVID guidelines.)
Feminine hygiene products (Covered expense effective 1/1/20.)
Fever-reducing medications (Examples: Aspirin, Motrin, Tylenol) (Prior to 2020 a prescription is required.)
First aid cream (Prior to 2020 a prescription is required.)
First aid kits
Flu shots
Fluoridation services
Foreign countries, medical care received in (Must be legal in both US and other countries.  Must meet the same requirements if the expense was incurred in the US)
Gauze pads
Glucose-monitoring equipment
Guide dog (Provided a guide dog is used by a disabled person.)
Hand sanitizer (Examples: Germ-X, Purell) (Eligible COVID-related expenses effective 1/1/20.  Subject to change per COVID guidelines.)
Hand sanitizing wipes (Eligible COVID-related expenses effective 1/1/20.  Subject to change per COVID guidelines.)
Headache medications (Examples: Advil, Aspirin, Tylenol) (Prior to 2020 a prescription is required.)
Hearing aids (This includes batteries, maintenance and repair costs.)
Hemorrhoid treatments (Example: Preparation H, Tucks) (Prior to 2020 a prescription is required.)
Home health care (Medical care expenses only are eligible.  Other expenses are not allowed.)
Hospital services
Immunizations
Incontinence supplies
Insect bite creams and ointments (Examples: Benadryl, Cortaid) (Prior to 2020 a prescription is required.)
Insect repellent (Examples: Cutter, Off!) (Documentation showing imminent probability of contracting a specific illness from an insect bite is required.)
Insulin
Invisalign
Laboratory fees
Lactation consultant
Lamaze classes (Instruction related to birth is covered but not childrearing.)
Laser eye surgery; Lasik
Laxatives (Example: Ex-Lax, Miralax) (Prior to 2020 a prescription is required.)
Lens wipes
Lice treatment (Prior to 2020 a prescription is required.)
Lip products, medicated (Prior to 2020 a prescription is required.)
Liquid adhesive for small cuts
Lodging at a hospital or similar institution (Doesn’t include non-medical items like TV, phone, internet, etc.)
Lodging not at a hospital or similar institution (Maximum of $50 per night will qualify provided lodging is primarily for and essential to medical care provided by a physician in a licensed hospital or medical care facility related to (or equivalent to) a licensed hospital.  The lodging isn’t lavish or extravagant and there is no significant element of personal pleasure, recreation, or vacation in the travel. If a parent is traveling with a sick child, up to $100 may qualify ($50 for each person).
Lodging of a companion (Only if accompanying a patient for medical reasons and all the conditions are met under Lodging not at a hospital or similar institution.)
Masks or face shields, reusable or disposable (Eligible COVID related expenses effective 1/1/20.  Subject to change per COVID guidelines.)
Mastectomy-related special bras
Medical alert bracelet or necklace
Medical information plan charges
Medical monitoring and testing devices
Medical records charges
Menstrual care products (Covered expense effective 1/1/20.)
Menstrual pain relievers (Example: Midol, Pamprin) (Prior to 2020 a prescription is required.)
Midwife (Expenses associated with providing medical care for mother or child only.)
“Morning-after” contraceptive pills (Prior to 2020 a prescription is required.)
Motion sickness pills (Examples: Bonine, Dramamine)
Motion sickness wristbands
Nasal strips or sprays (Medical usage is eligible when treating sinus problems and sleep apnea.  However, when used to increase athletic performance the item is ineligible.  Prior to 2020 a prescription is required.)
Nicotine gum or patches (Examples: Nicoderm, Nicorette) (Prior to 2020 a prescription is required.)
Norplant insertion or removal
Nursing services provided by a nurse or other attendant (Medical care expenses only are allowed.  Other expenses are not allowed.)
Obstetrical expenses
Occlusal guards to prevent teeth grinding
Online or telephone consultation, medical practitioner’s fee for
Operations (Must be legal and not cosmetic in nature.)
Optometrist
Organ donors
Orthodontia (Reimbursement made for those expenses incurred during the current flex plan year.)
Orthopedic shoe inserts
Osteopath fees
Ovulation monitor
Oximeter
Oxygen
Pain relievers (Examples: Advil, Aspirin, Tylenol) (Prior to 2020 a prescription is required.)
Physical exams
Physical therapy
Pregnancy test kits
Prenatal vitamins (Prior to 2020 a prescription is required.)
Preventive care screenings
Prosthesis
Psychiatric care
Radial keratotomy
Reading glasses
Rehydration solution (Example: Pedialyte) (Athletic rehydration fluids don’t qualify.)
Rental cars (Must be primarily for and essential to receiving medical care.)
Rental fee, for equipment (Provided the equipment rented is for a qualified medical expense.)
Rubbing alcohol (Purchased for first aid purposes only.)
Safety glasses (Prescription only)
Screening tests (For a medical diagnoses.)
Shipping and handling fees (Provided the item purchased is a qualified medical expense.)
Sinus medications (Example: Sinutab, Sudafed) (Prior to 2020 a prescription is required.)
Sleep-deprivation treatment
Smoking-cessation medications (Prior to 2020 a prescription is required.)
Smoking-cessation programs
Speech therapy
Spermicidal foam (Prior to 2020 a prescription is required.)
Sterilization procedures
Stop-smoking program (Prior to 2020 a prescription is required if the medication is an OTC item.)
Student health fee (Fee must be for a specific qualified medical service and/or item that were incurred and/or obtained.)
Sunburn creams and ointments, medicated (Example: Solarcaine) (Prior to 2020 a prescription is required.)
Sunglasses (Prescription only)
Sunscreen (No other products/items that contain SPF are covered.)
Supplies to treat medical condition (No personal comfort supplies allowed.)
Support braces
Surgery
Taxes on medical services and products
Telemedicine, medical practitioner’s fee for (Purpose is to diagnose, treat, or mitigate a medical condition and the practice is legal.)
Telephone equipment for persons with hearing or speech disabilities
Television for persons with hearing disabilities (Limited to excess cost over cost of regular item.)
Thermometers
Throat lozenges (Examples: Cepacol, Chloraseptic) (Prior to 2020 a prescription is required.)
Toothache and teething pain relievers (Example: Anbesol, Orajel) (Prior to 2020 a prescription is required.)
Transplants
Transportation expenses for person to receive medical care
Transportation of someone other than the person receiving medical care (Eligible if a parent must accompany a child and is primarily for and essential for the child to receive medical care.  Also someone else providing medical care for a patient traveling to get medical care and unable to travel alone is eligible.)
Transportation to and from a medical conference (Provided attendance at conference for a chronic disease is primarily essential to medical care of dependent.)
Tuition evidencing separate breakdown for medical expenses (Medical expense charges are separately noted in bill and represent specific qualified medical service and/or items that were incurred and/or obtained.)
Tuition for special-needs program (Medical care must be primary reason for attending.  Example: Reading program for dyslexia)
Ultrasound, prenatal (Provided used as a diagnostic tool for determining fetal health and development only.)
Usual and customary charges, excess
Vaccines
Vasectomy
Vasectomy reversal
Veterinary fees (Provided guide dog or other animal is used by a disabled person.)
Viagra
Vision correction procedures
Walkers
Wart remover treatments (Example: Compound W, FreezeAway) (Prior to 2020 a prescription is required.)
Wheelchair
X-ray fees
Yeast infection medications (Example: Gyne-Lotrimin, Monistat) (Prior to 2020 a prescription is required.)

Expenses in this category require documentation and are split into two categories based on the type of information needed.

A:  The expenses listed below require documentation from a licensed provider stating that the expense is medically necessary to treat a specific medical condition and would not have been incurred but for this condition.  Make sure the medical condition is included.

AA meetings, transportation to
Activity tracker (Example: Fitbit, Step Counter)
Alternative healers
Applications, electronic
Behavioral modification programs
Blood storage
Books, health-related
Botox
Calcium supplements
Cayenne pepper
Chinese herbal practitioner
Chondroitin
Classes, health-related
Club dues and fees
Counseling (Only eligible to treat a diagnosed medical condition.  Mental health/relief of stress/marriage/career counseling/life coaching/parenting skill counseling will not qualify.)
Dancing lessons
Dietary supplements
DNA collection and storage
Drug testing kits for home use
Dyslexia treatment
Ear plugs
Egg donor fees
Eggs and embryos, storage fees
Exercise equipment or programs
Fertility treatments (Qualifies when the procedure is performed to overcome an inability to have children.)
Fiber supplements (Examples: Citrucel, Metamucil)
Fitness programs
Fluoride rinses
Food thickeners
Gambling problem, treatment for
Genetic testing and counseling (Testing completed to determine the sex of the fetus is not a qualifying expense.  Also, ancestry-related testing or services are not eligible.)
Glucosamine
Health club fees
Health institute fees
Herbs
Holistic or natural healers, dietary substitutes, and drugs and medicines
Hormone replacement therapy (HRT)
Hydrotherapy
Hypnosis
Infertility treatments (Qualifies when procedure is performed to overcome an inability to have children.)
IVF (in vitro fertilization) (Qualifies when procedure is performed to overcome an inability to have children.)
Lactose intolerance tablets (Example: Lactaid)
Language training
Latex gloves
Learning disability, instructional fees
Legal fees, general (Medical care expenses only are eligible.  Other expenses are not allowed.)
Legal fees in connection with fertility treatments (Fees incurred for procedures performed on a surrogate mother are not allowed.)
Massage therapy
Mentally handicapped, special home for (Upon psychiatrist’s letter to aid in the adjustment from life in a mental hospital to community living.)
Mineral supplements
Naturopathic healers
Nutritional supplements
Nutritionist’s professional expenses
Occupational therapy
Omega-3 supplements
Personal trainer fees
Petroleum jelly
Probiotics
Propecia (As long as used to treat a deformity from a disfiguring disease, personal injury from a trauma or accident, or congenital abnormality.)
Psychoanalysis
Psychologist
Retin-A
Rogaine
Rubdowns
Scooter, electric
Service animal, to assist individual with mental health disabilities
Sperm, storage fees
St. John’s Wort
Stem cell, harvesting and/or storage of
Swimming lessons
Treadmill
Umbilical cord blood storage
Varicose veins, treatment of
Vitamins
Weight-loss programs and/or drugs prescribed to induce weight loss (Prior to 2020 a prescription is required if the drug is an OTC item.)
Wigs

B:  The expenses listed below require documentation from a licensed provider stating that the expense is medically necessary to treat a specific medical condition and would not have been incurred but for this condition.  Make sure the medical condition is included.  Only the excess cost of the specialty item over the regular version will qualify.  In certain cases, when an expense is permanently added to the home and increases the value, the amount allowed depends on the extent that the improvement cost exceeds the property value increase.

Adaptive equipment
Air conditioner
Air purifier
Allergy treatment products other than medicine (e.g., household improvements to treat allergies)
Automobile modifications
Capital expenses
Car modifications
Elevator
Foods (Must not substitute for normal nutritional requirements.)
Home improvements (such as exit ramps, widening doorways, etc.)
Humidifier
Inclinator
Infant formula
Lead-based paint removal
Mattresses
Orthopedic shoes
Recliner chairs
Special foods (Must not substitute for normal nutritional requirements.)
Sun-protective (SPF) clothing
Swimming pool maintenance

Appearance improvements
Babysitting and child care (Expenses may be allowed under the Dependent Care Account)
Breast milk shipping and delivery
Car seats
Child or newborn care classes
COBRA premiums
Cologne
Controlled substances in violation of federal law
Cosmetic procedures
Cosmetics
CPR classes
Dental floss
Deodorant
Dependent care expenses (Expenses may be allowed under the Dependent Care Account)
Diet foods
Direct primary care arrangements, payment for
Ear piercing
Electrolysis or hair removal
Face creams
Face lifts
Finance charges
Founder’s fee
Funeral expenses
Hair colorants
Hair removal and transplants
Hand lotion
Health care sharing ministries, payments for
Hemp or cannabidiol (CBD) products
HMO premiums
Household help
Illegal operations and treatments
Insurance premiums
Laser hair removal
Late fees (e.g., for late payment of bills for medical services)
Lipsticks
Lodging while attending a medical conference
Long-term care insurance premiums
Long-term care services
Makeup
Marijuana or other controlled substances in violation of federal law
Maternity clothes
Meals not at a hospital or similar institution
Meals of a companion
Meals while attending a medical conference
Missed appointment fees
Moisturizers
Mouthwash
Nail polish
Nursing services for a baby
One-a-day vitamins
Perfume
Permanent waves
Prepayments
Prescription drug discount programs
Shampoos
Shaving cream or lotion
Skin moisturizers
Soaps
Suntan lotion without sunscreen
Surrogate or gestational carrier expenses
Tanning salons and equipment
Teeth whitening
Toiletries
Toothbrushes
Toothpaste
Veneers
Vision discount programs
YMCA day camp (Expenses may be allowed under the Dependent Care Account)