List of Deductible Medical Expenses

Abdominal supports
Abortion
Acupuncture
Air conditioner (when necessary for relief from an allergy or for relief from difficulty in breathing)
Alcoholism treatment
Ambulance
Anesthetist
Arch supports
Artificial limbs
Autoette (when used for relief of sickness disability)
Birth control pills (by prescription)
Blood tests
Blood transfusions
Braces
Cardiographs
Chiropractor
Christian Science Practitioner
Contact lenses
Contraceptive devices (by prescription)
Convalescent home (for medical treatment only)
Crutches
Dental treatment
Dental x-rays
Dentures
Dermatologist
Diagnostic fees
Diathermy
Drug addiction therapy
Diagnostic fees
Diathermy
Drug addiction therapy
Drugs (prescription
Elastic hosiery (prescription)
Eyeglasses
Fees paid to health institute by a doctor
FICA and FUTA tax paid for medical care service
Fluoridation unit
Guide dog
Gum treatment
Gynecologist
Healing services
Hearing aids and batteries
Hospital bills
Hydrotherapy
Insulin treatment
Lab tests
Lead paint removal
Legal fees
Lodging (away from home for outpatient care)
Metabolism test
Neurologist
Nursing (including board and meals)
Obstetrician
Operating room costs
Ophthalmologist
Optician
Optometrist
Oral surgery
Organ transplant (including doctor expenses)
Orthopedic shoes
Orthopedist
Osteopath
Oxygen and oxygen equipment
Pediatrician
Physician
Physiotherapies
Podiatrist
Postnatal treatments
Practical nurse for medical services
Prenatal care
Prescription medicines
Psychiatrist
Psychoanalyst
Psychologies
Psychotherapy
Radium therapy
Registered nurse
Special school costs for handicapped
Spinal fluid test
Splints
Sterilization
Surgeon
Telephone or TV equipment to assist the hard-of-hearing
Therapy equipment
Transportation expenses (relative to health care)
Ultra-violet ray treatment
Vaccines
Vasectomy
Vitamins (if prescribed)
Wheelchair
X-rays

List of Non-Deductible Medical Expenses

Advance payment for services to be rendered next year
Athletic club membership
Automobile insurance premium allocable to medical coverage
Boarding school fees
Bottled water
Commuting expenses of a disabled person
Cosmetic surgery and procedures
Cosmetics, hygiene products and similar items
Diaper service
Domestic help
Funeral, cremation, or burial expenses
Health programs offered by resort hotels, health clubs, and gyms
Illegal operations and treatments
Illegally procured drugs
Maternity clothes
Nonprescription medication
Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits
Scientology counseling
Social activities
Special foods or beverages
Specially designed car for the handicapped other than an autoette or special equipment
Stop-smoking programs
Swimming pool
Travel for general health improvement
Tuition and travel expenses a problem child to a particular school
Weight loss programs