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The following are some examples of expenses eligible for reimbursement through the Section 105/125. These expenses have been specifically approved by the IRS or courts. This list includes some of the expenses that may already be covered to some extent by your medical and dental plan.
Air conditioner (when necessary for relief from an allergy or for relief from difficulty in breathing)
Autoette (when used for relief of sickness/disability)
Birth control pills (by prescription)
Christian Science Practitioner
Contraceptive devices (by prescription)
Convalescent home (for medical treatment only)
Drug addiction therapy
Elastic hosiery (prescription)
Fees paid to health institute prescribed by a doctor
FICA and FUTA tax paid for medical care service
Hearing aids and batteries
Laser eye surgery
Lead paint removal
Lodging (away from home for outpatient care)Metabolism tests
Nursing (including board and meals)
Operating room costs
Organ transplant (including donor’s expenses)Orthopedic shoes
Oxygen and oxygen equipment
Practical nurse for medical services
Special school costs for the handicapped
Spinal fluid test
Telephone or TV equipment to assist the hard-of-hearing
Transportation expenses (relative to health care)
Ultraviolet ray treatment
Vitamins (if prescribed)
The following are some examples of expenses NOT eligible for reimbursement through the Section 105/125.
Contributions to other medical plans (125 only)
Most cosmetic surgery and other similar procedures
Cost of non-prescription drugs or illegal drugs
Cost of special foods taken as a substitute for regular diet, where the special diet is not medically necessary or taxpayer cannot justify cost in excess of cost of normal diet.
Fees for exercise, athletic or health club memberships
Insurance against loss of income, life, limb or sight.
Non-medical expenses, such as electronic filters, whirlpools or exercise equipment prescribed by a physician for treatment of a specified medical condition.