• Abdominal Supports
• Abortion
• Acupuncture
• Air Conditioner*
• Alcoholism Treatment
• Ambulance
• Anesthetist
• Arch Supports
• Artificial Limbs
• Autoette
• Birth Control Pills*
• Blood Tests
• Blood Transfusions
• Braces
• Cardiographs
• Chiropractor
• Christian Science Practitioner
• Contact Lenses
• Contraceptive Devices*
• Convalescent Home*
• Crutches
• Dental Treatment
• Dental X-rays
• Dentures
• Dermatologist
• Diagnostic Fees
• Diathermy
• Drug Addiction Therapy
• Drugs (prescription)
• Elastic Hosiery*
• 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 Bills
• Hydrotherapy
• Insulin Treatment
• Lab Tests
• Lead paint removal
• Legal Fees Lodging (away from home for outpatient care)
• Metabolism Tests
• Neurologist Nursing (including board and meals)
• Obstetrician
• Operating Room Costs
• Ophthalmologist
• Optician
• Optometrist
• Oral Surgery
• Organ Transplant (including donor's expenses)
• Orthopedic Shoes
• Orthopedist
• Osteopath
• Oxygen and Oxygen Equipment

• Pediatrician
• Physician
• Physiotherapist
• Podiatrist
• Postnatal Treatments
• Practical Nurse for Medical Services
• Prenatal Care
• Prescription Medicines
• Psychiatrist
• Psychoanalyst
• Psychologist
• Psychotherapy
• Radium Therapy
• Registered Nurse
• Special School Costs for the 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

INELIGIBLE MEDICAL EXPENSES

• Advancement 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
• Funeral, cremation, or burial expenses Health programs offered by resort hotels, health clubs, and gyms
• Illegal operations and treatments
• Illegally procured drugs
• Maternity clothes
• Non-prescription medication
• Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits
• Scientology counseling
• Social activities
• Special foods and beverages
• Specially designed car for the handicapped*
• Stop-smoking programs
• Swimming pool
• Travel for general health improvement
• Tuition and travel expenses a problem child to a particular school
• Weight loss programs