Calcium (for general health)
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X
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When calcium is taken for general good health (even when recommended by a health care professional), the amounts paid for calcium are not eligible medical expenses.
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Calcium (for medical condition)
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X
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A health care professional must provide evidence of medical necessity for the cost of calcium to be an eligible medical expense. Include a doctor's note or Letter of Medical (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition.
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Capital Expense (cost of installing equipment in home)
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X
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A health care professional must provide evidence of medical necessity for the cost of installing equipment in the home (such as a ramp or wheelchair lift) to be an eligible medical expense. Include a doctor's note or Letter of Medical Necessity (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition. Note: If the capital expense is a permanent improvement that increases the value of the property, the excess value is not reimbursable. For more information, see IRS Publication 502 at www.irs.gov.
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Car Modification (cost of operating the car)
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X
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The cost of operating a specially equipped car is not an eligible medical expense.
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Car Modification (for medical condition)
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X
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A health care professional must provide evidence of medical necessity for the cost of car modifications such as hand controls and other special equipment installed in a car including installation costs to be an eligible medical expense. Include a doctor's note or Letter of Medical Necessity (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition.
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Car Modification (specially designed car to hold a wheelchair)
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X
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The expense of a specially designed car to hold a wheelchair may be reimbursed only to the extent the cost of the special car exceeds the cost of a regular car.
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Car Rental (primarily for medical care)
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X
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The cost of a car rental primarily for and essential to medical care, is an eligible medical expense. Car rental expenses are eligible medical expenses if all persons involved are either you, a spouse or an eligible dependent. You must include documentation of the corresponding medical service with your request for reimbursement. Note: Long-distance travel cannot be for purely personal reasons.
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Carpal Tunnel Wrist Supports, Braces
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X
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The cost of carpal tunnel wrist supports is an eligible medical expense
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Cervical Pillow
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X
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A health care professional must provide evidence of medical necessity for the cost of pillows for lumbar and cervical support to be an eligible medical expense. Include a doctor's note or Letter of Medical Necessity (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition.
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Chairs, Reclining
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X
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A health care professional must provide evidence of medical necessity for the cost of a reclining chair to be an eligible medical expense. Include a doctor's note or Letter of Medical Necessity (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition. Note: Reimbursement is calculated using a cost difference method of subtracting the amount paid for a standard chair from the cost of a specialized chair.
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Chelation Therapy
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X
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A health care professional must provide evidence of medical necessity such as lead poisoning for the cost of chelation therapy to be an eligible medical expense. Include a doctor's note or Letter of Medical Necessity (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition.
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Chemical Peel (for cosmetic reasons)
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X
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The cost of cosmetic treatment, surgery and procedures is not an eligible medical expense as it does not meaningfully promote the proper functioning of the body or prevent or treat an illness or disease. Some examples of cosmetic procedures for the purpose of enhancing one's appearance that are not eligible medical expenses include, but are not limited to: abdominoplasty, bariatric surgery, breast augmentations/reduction, chemical peel, dermabrasion, enhancement, electrolysis (hair removal), face lift, droopy eyelid repair (blepharoplasty), hair transplant, kenalog injections, lap band surgery, liposuction, micro-dermabrasion, restylane injections, rhinoplasty, tattoo removal, and collagen injections.
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Childbirth
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X
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Amounts paid to a physician or licensed midwife for child delivery are eligible medical expenses.
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Childbirth Classes/Lamaze (not related to the actual childbirth)
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X
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The portion of instruction not related to childbirth (such as possible discomfort and mood swings, learning about your unborn baby’s growth and development, breastfeeding vs. bottle feeding, newborn care) is not an eligible medical expense.Â
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Childbirth Classes/Lamaze (related to childbirth)
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X
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Class time instruction related to childbirth (including breathing and relaxation techniques, stages and phases of labor, labor and delivery procedures, birthing positions, movie depicting vaginal and cesarean delivery and cesarean discussion) is an eligible medical expense. Note: Documentation must clearly show the portion of the Lamaze classes dedicated to childbirth. Reimbursement will be just for that portion.
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Chinese Herbal Practioner and Herbal Treatments (for general health)
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X
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Alternative treatments, healers, drugs and medicines for general health, are not eligible expenses.
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Chinese Herbal Practitioner
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X
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Treatments provided by a Chinese Herbal Practitioner are eligible if treating a specific medical condition.
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Chiropody
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X
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Amounts paid to a chiropodist (a chiropractic foot doctor) is an eligible medical expense.
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Chiropractor
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X
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The cost of chiropractor services is an eligible medical expense.
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Cholesterol Testing
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X
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OTC portable blood test systems (such as Cardio Chek) and test strips are an eligible medical expense.
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Christian Science Practitioners
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X
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Treatments provided by a Christian Science Practitioners are eligible if treating a specific medical condition.
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Christian Science Treatments (for general health)
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X
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Alternative treatments, healers, drugs and medicines for general health, are not eligible expenses.
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Circumcision
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X
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The cost of circumcision is an eligible medical expense.
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Clinic
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X
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The cost of medical treatment at a health clinic is an eligible medical expense.Â
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Club Dues and Fees (for general health/non-medical)
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X
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Health club dues paid for general health or to relieve physical or mental discomfort not related to a medical condition are not eligible medical expenses.
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Club Dues and Fees (for medical condition)
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X
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A health care professional must provide evidence of medical necessity for the cost of dues paid to a health club or gym to be an eligible medical expense. Include a doctor's note or Letter of Medical Necessity (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition. Note: Reimbursement is only for the individual membership and for the component that is related to the current plan year. Any dues that carry over to another plan year must be submitted for that plan year of coverage. Even if you're required to prepay for an entire year, membership fees may only be reimbursed each month.
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COBRA Premiums (if you have a health care FSA)
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X
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Premiums paid for health and long-term care insurance benefits, including COBRA premiums, fees to belong to a HMO and premiums paid as part of a Section 125 payroll reduction plan, are not eligible health care FSA expenses.
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COBRA Premiums (If you have an HSA)
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X
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Insurance premiums are eligible HSA expenses in only the following situations: COBRA continuation of health care coverage; health care coverage while receiving unemployment compensation; long-term care (LTC) coverage only up to the annual amount allowed by age; and for those age 65 or older, insurance premiums for health care coverage including Medicare Parts A, B and D. However, insurance premiums are not eligible medical expenses for an HSA for those age 65 or older, if the premiums are for Medicare supplement policies, such as Medigap.
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Co-Insurance
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X
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A coinsurance charge for medical care is an eligible medical expense.Â
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Cold and Hot Packs (for medical purposes)
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X
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When used for medical purposes, amounts paid for cold and hot packs are eligible medical expenses.
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Cold and Hot Packs (for non-medical use)
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X
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When used for other purposes (e.g., to keep beverages hot or cold), amounts paid for cold and hot packs are not eligible medical expenses.
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Cold Medicines
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X
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The cost of an OTC cold medicine is an eligible medical expense. OTC products include, but are not limited to: Advil, Comtrex, Contac, Coricidin, Dayquil, Mucinex, Nyquil, Robitussin, Sudafed, TheraFlu, Triaminic, Vicks.
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Cold Sore and Fever Blister Treatments (lip balm SPF 15 or higher)
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X
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The cost of medicated lip balm with an SPF 15 or higher is an eligible medical expense.
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Cold Sore and Fever Blister Treatments (lip balm SPF lower than 15)
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X
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The cost of medicated lip balm with no SPF or an SPF lower than 15 is not an eligible medical expense.
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Cold Sore and Fever Blister Treatments (over-the-counter)
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X
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The cost of an OTC cold sore or fever blister product is an eligible medical expense. OTC products include, but are not limited to: Abreva Cream, Herpecin.
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Collagen Injections (for cosmetic reasons)
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X
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The cost of collagen injections for cosmetic purposes is not an eligible medical expense.
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Collagen Injections (for medical condition)
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X
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A health care professional must provide evidence of medical necessity such as urinary incontinence or severe acne for the cost of collagen injections to be an eligible medical expense. Include a doctor's note or Letter of Medical Necessity (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition.
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Colon Therapy, Colon Hydrotherapy, Colonics
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X
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A health care professional must provide evidence of medical necessity for the cost of colon therapy to be an eligible medical expense. Include a doctor's note or Letter of Medical Necessity (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition.
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Companion Animal
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X
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The cost of a guide dog or other animal used by a visually or hearing impaired person, or to assist a person with another disability, is an eligible medical expense. Note: Amounts paid for the care of a specially trained animal are also eligible medical expenses.
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Compression Socks, Stockings
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X
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The cost of compression socks, also known as anti-embolism socks and stockings which assist with circulation in the feet and legs for people with diabetes, amputations, burns, deep vein thrombosis is an eligible medical expense.
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Concierge Medicine
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X
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The cost of monthly or annual fees (retention fee) to guarantee that the physician is available when needed is not an eligible medical expense. This is because the fee is paid regardless if medical care is needed.
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Condoms
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X
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The cost of condoms are an eligible medical expense.
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Contact Lens Service Agreement and Warranty
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X
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Any fees for vision discount programs or warranties are not eligible medical expenses.
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Contact Lenses and Supplies (for cosmetic reasons)
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X
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Amounts paid for cosmetic contact lenses (such as to change eye color without vision correction) are not eligible medical expenses.
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Contact Lenses and Supplies (for vision correction)
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X
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If contact lenses are needed to correct vision, amounts paid for the purchase of contact lenses (including shipping and handling fees) are eligible medical expenses. Amounts paid for contact lens solution, cleaning or soaking solutions, lens storage cases, supplies and exams (including fittings) are also eligible expenses.
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Contact Lenses and Supplies (over-the-counter products)
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X
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The cost of an OTC eye drop and re-wetting product is an eligible medical expense. OTC products include, but are not limited to: Visine, Opcon-A, Clear eyes.
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Continuous Positive Airway Pressure (CPAP)
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X
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The cost of the breathing therapy known as CPAP is an eligible medical expense.
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Contraceptives
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X
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The cost of prescription birth control (such as IUD, diaphragm, pill, Norplant, etc.) is an eligible medical expense. The cost of an OTC birth control product is also an eligible medical expense. OTC products include, but are not limited to: condoms, Morning-After Pill or OTC emergency contraceptive which can help prevent a pregnancy after unprotected sex or contraceptive failure, spermicides.
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Controlled Substances
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X
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The cost of a substance that violates federal law, even when it is allowed by state law and used to treat a diagnosed medical condition, is not an eligible medical expense. This includes but is not limited to: marijuana, CBD oil, cartridges, edibles, vapes, hemp extract. Note: If the above are submitted with a Letter of Medical Necessity (LOMN), the expense is still ineligible.
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Convalescent Home (custodial care)
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X
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The cost of custodial care in a convalescent or nursing home (e.g., long term care) is not an eligible medical expense.
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Convalescent Home (medical care, meals & lodging)
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X
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A health care professional must provide evidence of medical necessity for the cost of medical care provided during a temporary stay in a convalescent, nursing home or skilled facility, (e.g., following a hospital stay or surgery) to be an eligible medical expense. Include a doctor's note or Letter of Medical Necessity (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition. This includes the cost of meals and lodging in the convalescent/nursing home if the main reason for being there is to receive medical care in order to return home. If participant resides permanently in the facility, only separately stated medical expenses would be eligible for reimbursement (e.g. individually billed doctor visits; prescription costs).
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Copayment (copay)
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X
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A medical copayment is an eligible medical expense. Note: The receipt must clearly state that the expense is a copayment for a healthcare service.
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Cord Blood (harvesting/storage for medical condition)
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X
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A health care professional must provide evidence of medical necessity with the infant or other family member covered under the health care account, for the cost of harvesting and storing cord blood to be an eligible medical expense. Include a doctor's note or Letter of Medical Necessity (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition. Note: As long as a medical condition is present, the cost to collect, freeze and store umbilical cord blood would be an eligible medical expense.
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Cord Blood (harvesting/storage for non-medical reasons)
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X
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Storage and harvesting fees paid for non-medical reasons or to preserve the cord blood for future use are not eligible medical expenses.Â
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Corneal Molding
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X
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Cost for orthokeratology (also known as corneal molding) is an eligible medical expense. It is a surgical procedure similar to Lasik Surgery to improve or correct near sightedness, far sightedness and astigmatism.
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Corneal Ring Segments
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X
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The cost of these devices implanted in the eye to correct vision is an eligible medical expense.
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Cosmetic Treatment (for medical condition)
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X
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A health care professional must provide evidence of medical necessity such as improve a deformity arising from, or directly related to, a congenital abnormality, personal injury or disfiguring disease, for the cost of cosmetic surgery to be an eligible medical expense. Include a doctor's note or Letter of Medical Necessity (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition.
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Cosmetic Treatment (for non-medical reasons)
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X
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The cost of cosmetic treatment, surgery and procedures is not an eligible medical expense as it does not meaningfully promote the proper functioning of the body or prevent or treat an illness or disease. Some examples of cosmetic procedures for the purpose of enhancing one's appearance that are not eligible medical expenses include, but are not limited to: abdominoplasty, bariatric surgery, breast augmentations/reduction, chemical peel, dermabrasion, enhancement, electrolysis (hair removal), face lift, droopy eyelid repair (blepharoplasty), hair transplant, kenalog injections, lap band surgery, liposuction, micro-dermabrasion, restylane injections, rhinoplasty, tattoo removal, and collagen injections.
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Cough Suppressants
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X
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The cost of an OTC cough suppressant is an eligible medical expense. OTC products include, but are not limited to: cough syrup and cough drops.
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Counseling (for medical condition)
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X
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The cost of counseling for a medical condition is an eligible medical expense.
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Counseling (marriage/family for non-medical reasons)
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X
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Fees paid for marriage counseling, family counseling and support counseling for other family members to learn how to cope with a family member’s illness are not eligible medical expenses.
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COVID-19 Home Test
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X
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The cost of home testing for COVID-19 is an eligible medical expense.
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CPR
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X
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The cost of a CPR class is not an eligible medical expense.
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Crania-Sacral Therapy
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X
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A health care professional must provide evidence of medical necessity for the cost crania-sacral therapy to be an eligible medical expense. Include a doctor's note or Letter of Medical Necessity (LOMN) with your request for reimbursement. The doctor's note or LOMN must specifically identify that the recommendation and expense is for treatment of the medical condition.
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Crown, dental
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X
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The cost of a crown is an eligible medical expense.
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Crutches
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X
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The purchase or rental of crutches is an eligible medical expense.
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Crystalens
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X
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Artificial lens implants used to treat cataracts is an eligible medical expense. The cost of the FDA approved procedure where the patient’s lens is removed and replaced with a clear plastic lens that allows him or her to focus more accurately is also an eligible medical expense.
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