Abdominal supports

Abortion

Acupuncture

Air conditioner (when necessary for relief from difficulty in breathing)

Alcoholism treatment

Ambulance

Anesthetist

Arch supports

Artificial limbs

Artificial teeth

Autoette (when used for relief of sickness/ disability)

Birth control pills (by prescription)

Blood tests

Blood transfusions

Braces

Breast reduction ( to prevent or treat an illness or disease)

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

Drug addiction therapy

Drugs (prescription)

Elastic hosiery (prescription)

Eyeglasses

Fees paid to health institute prescribed 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

Hydrotherapy

Impotence or sexual inadequacy

Infertility

Insulin treatment

Lab tests/fees

Lasik eye surgery

Lead paint removal

Legal fees

Lodging & meal (away from home for outpatient care)

Medical aids

Medical services

Medicines

Metabolism tests

Neurologist

Nursing (including board and meals)

Obstetrician

Operating room costs

Ophthalmologist

Optician

Optometrist

Oral surgery

Organ transplant (including donor's expenses)

Orthodontia

Orthopedic shoes

Orthopedist

Osteopath

Oxygen and oxygen equipment

Pediatrician

Physical exams

Physician

Physiotherapist

Podiatrist

Postnatal treatments

Propecia (prescription only)

Practical nurse for medical services

Prenatal care

Prescription medicines

Private hospital room

Psychiatric care / Psychiatrist

Psychoanalysis/ Psychoanalyst

Psychologist

Psychotherapy

Radial Keratotomy

Radium therapy

Retin-A

Registered nurse

Smoking program

Special school costs for the handicapped

Spinal fluid test

Splints

Sterilization

Stop-smoking aids

Surgeon

Telephone or TV equipment to assist the hard-of-hearing

Therapy

Therapy equipment

Transportation expenses (relative to health care)

Trips

Ultra-violet ray treatment

Vaccines

Vasectomy

Vision care

Vitamins (if prescribed)

Wheelchair

X-rays

Allergy medications

Antacids

Antibiotic ointments

Anti-diarrhea medicine

Calamine lotion

Cold medicine

Cough drops and throat lozenges

First aid creams

Motion sickness pills

Nicotine medications and nasal sprays

Pain relievers

Pedialyte

Sinus medications and nasal sprays

Sleep aids

Stop-smoking programs

Suppositories and creams for hemorrhoids

Wart removal medication

Advance payment for services to be rendered next year

Alternative providers

Athletic club membership

Automobile insurance premium allocable to medical coverage

Boarding school fees

Bottled water

Breast augmentation

Commuting expenses of a disabled person

Cosmetic surgery and procedures

Cosmetics, hygiene products and similar items

Dental bleaching or any other teeth whitening

Diaper service

Domestic help

Electrolysis or hair removal

Exercise equipment

Fitness programs

Funeral, cremation or burial expenses

Hair transplant

Health club dues

Health programs offered by resort hotels, health clubs and gyms

Holistic treatments

Homeopathic treatments

Illegal operations and treatments

Illegally procured drugs

Liposuction

Massage therapy (unless prescribed by a physician to treat an injury or trauma, or for rehabilitative purposes)

Maternity clothes

Naturopathic treatments

Physical therapy treatments for general well-being

Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits

Resort

Scientology "audits"/ counseling

Social activities

Spa or resort

Special foods and beverages

Specially designed car for the handicapped other than an autoette or special equipment

Supplements (unless used to treat a specific medical condition)

Swimming pool

Reimbursable transportation expenses do not include

Travel for general health improvement

Tuition and travel expenses to send a child to a particular school

Weight loss programs

Acne treatments

Cosmetics (including face cream and moisturizer)

Dietary supplements

Fiber supplements

Herbs

Lip balm (including ChapStick or Carmex)

Medicated shampoos and soaps

Suntan lotion

Toiletries (including toothpaste)

Vitamins (daily)

Weight loss drugs for general well being