GEB

Eligible Expenses General Information Links

Common Medical Expense Reimbursement Requests
Common Dependent Care Reimbursement Requests - Only reimbursable under the Dependent Care Flex Plan
IRS Publication 502 - Medical Expenses
IRS Publication 503 - Dependent Care Expenses - Only reimbursable under the Dependent Care Flex Plan

Common Medical Expense Reimbursement Request - Reimbursable under your VEBA Health Savings Plan & Medical Flex Plan

This is a summary of eligible and reimbursable expenses that is not intended to provide tax or legal advice. Please consult with a competent tax advisor or legal counsel. Also see IRS Publications for a complete listing.

* Dual-purpose (DP) items require a doctor’s diagnosis of a medical condition and evidence that the item is recommended to treat the diagnosed condition. You must complete a Letter of Medical Necessity in order to be reimbursed.

Expenses	Eligible?
Acne treatment (Retin A)	No, unless treating a specific medical condition such as acne vulgaris DP*
Acupuncture	Yes, if treating a medical condition
Administrative costs	Generally no, as they are not for medical care
Adoption – medical expenses incurred before adoption is finalized	Yes, if child was legal dependent when services provided
Advanced reimbursements	No
Alcoholism treatment	Yes, for inpatient treatment (including meals and lodging) at a center for alcohol addiction
Allergy medicine	Yes, requires prescription by physician
Ambulance	Yes
Antacid	Yes, requires prescription by physician
Antihistamine	Yes, requires prescription by physician
Antiidiarrhea	Yes, requires prescription by physician
Artificial limbs and teeth	Yes
Aspirin	Yes, requires prescription by physician
Babysitting and child care	No
Bactine	Yes, requires prescription by physician
Band-Aids/Bandages	Yes
Birth control pills	Yes
Birthing classes / Childbirth classes / Lamaze	Yes, if classes relate to child birth and not child rearing. Expenses for coach (or doula) or significant other are not eligible
Blood pressure monitoring device	Yes
Blood sugar test kit and test strips	Yes
Body scan	Yes
Braille books and magazines	Yes, for visually-impaired person, but only the amount above cost of regular printed material
Breast pump	Yes DP*
Breast reconstruction surgery following mastectomy	Yes if mastectomy was done following cancer
Calamine lotion	Yes, requires prescription by physician
Carpal tunnel wrist supports	Yes
Chelation therapy	Yes, if used to treat medical condition such as lead poisoning DP*
Childbirth classes	See Lamaze DP*
Chiropractors	Yes
Circumcision	Yes
Claritin	Yes, requires prescription by physician
COBRA premiums	Yes, VHSP plan only.
Co-insurance amounts and deductibles	Yes
Cold medicine	Yes, requires prescription by physician
Cold packs/hot packs	Yes
Condoms	Yes
Condroitin	Yes if used to treat medical condition and not just for general health DP*
Contact lenses, related materials & equipment	Yes, if the lenses are needed for medical reasons.
Contraceptives	Yes, requires prescription by physician
Cosmetic procedures or surgery	No, except for amounts paid for surgery necessary to improve a deformity arising from a congenital abnormality, personal injury from an accident or trauma, or a disfiguring disease
Cosmetics	No, including face cream, deodorant, hand lotion, or any other item used for ordinary cosmetic purposes
Cough drops	Yes, requires prescription by physician
Cough suppressants	Yes, requires prescription by physician
Counseling	Yes, for medical reason. No for marriage counseling DP*
Crutches	Yes, for rental or purchase
Decongestants	Yes, requires prescription by physician
Deductibles	Generally yes, see co-insurance & deductibles
Dental treatments	Yes, see restrictions for orthodontia, teeth whitening and bleaching
Dentures and denture adhesives	Yes
Deodorant	No
Dependent daycare expenses	No - See Common Dependent Care Reimbursement Requests
Diabetic supplies	Yes. See Glucose monitoring devices and insulin
Diagnostic services	Yes
Diaper rash ointments and creams	Yes, requires prescription by physician
Diapers or diaper service	No, except may be reimbursable where used to relieve the effects of a particular disease
Diarrhea medicine	Yes, requires prescription by physician
Dietary supplements	No for general health (including nutritional supplements, vitamins, herbal supplements and natural medicines) but may be reimbursable if recommended by medical practitioner to treat specific medical condition. DP*
DNA collection and storage	Generally no, but temporary storage may be reimbursable if collected as part of a diagnosis, treatment or prevention of existing or imminent medical condition DP*
Drug addiction treatment	Yes, for inpatient treatment (includes meals and lodging) at therapeutic drug center
Drug overdose treatment	Yes
Drugs and medicines	Yes, if legally obtained and generally accepted as prescription medicines and drugs and if treating a medical condition.
Ear plugs	Yes if treating medical condition DP*
Egg donor fees	Yes
Eggs and embryos, storage fees	Maybe, with respect to temporary storage, but only to the extent necessary for immediate conception DP*
Electrolysis or hair removal	Generally no
Eye examinations, eyeglasses and related equipment and materials	Yes, amounts paid for eyeglasses and lenses prescribed by doctor for medical reasons, eye examinations and eyeglass cleaners are eligible
Face creams, moisturizers and face lifts	No, because usually cosmetic
Feminine hygiene products (tampons, etc.)	Generally no DP*
Fertility enhancement (e.g. treatments, surgery, GIFT, IVF, etc.)	Yes, to extent procedures are intended to overcome an inability to have children. Expenses for in vitro surrogate not deductible unless the surrogate is a tax dependent.
Fiber supplements	No if taken as a supplement to normal diet. Yes, under narrow conditions if recommended by medical practitioner to treat specific medical condition DP*
First aid cream	Yes, requires prescription by physician
First aid kits	Yes
Fitness programs	Only if prescribed by doctor for treatment of obesity or other medical condition DP*
Flu shots	Yes
Funeral expenses	No
Gauze pads	Yes
Genetic testing	A gray area. Yes, if for determination of possible birth defects, no if for sex determination DP*
Glucosamine	Yes if primarily for medical care DP*
Glucose monitoring equipment	Yes, blood glucose meters and test strips for diagnostic purposes
Guide dog or other animal aide	Yes, includes expenses related to purchase, training and care of animal used by vision-impaired or hearing-impaired person
Hair removal /hair transplant	No, usually cosmetic
Health club dues and fees	No for general health purposes, but may be allowed if prescribed by a doctor to treat a specific medical condition DP*
Hearing aids	Yes, includes cost of hearing aid and batteries
Hemorrhoid medication	Yes, requires prescription by physician
Hemorrhoid treatments	Yes, requires prescription by physician
Home care	Yes, if expenses qualify as nursing services. No if for long term care DP*
Hormone replacement therapy	Yes if used primarily for medical care DP*
Hospital services	Yes
Illegal operations or treatments	No
Immunizations	Yes
In vitro fertilization	See Fertility Enhancements
Incontinence supplies	Possibly, if used to relieve the effects of a particular disease DP*
Infertility treatments	See Fertility Enhancements
Insect bite creams and ointments	Yes, requires prescription by physician
Insulin	Yes
Insurance premiums	Yes, VHSP plan only.
Lab fees	Yes, if part of medical care
Lamaze classes	May be partially reimbursable, to the extent that the instruction relates to birth and not child rearing. Amounts for the coach or significant other are not reimbursable. DP*
Language training for dyslexic/ disabled child	Yes DP*
Laser / Lasik eye surgery / Radial Keratotomy	Yes, if for correction of eye function
Laxatives	Yes, requires prescription by physician
Learning disability	Yes, expenses for special school or specially trained teacher (prescribed by doctor) for a child who has severe learning disability caused by mental or physical impairment
Liquid adhesive for small cuts	Yes, requires prescription by physician
Lodging at hospital or similar institution	Yes if there to receive medical care
Lodging not at hospital or similar institution	Yes, up to $50/night, provided: (1) lodging is primarily for and essential to medical care, (2) medical care is provided in a hospital or medical facility related to or equivalent to licensed hospital (3) lodging is not lavish (4) no element of personal p
Lodging while attending medical conference	No
Long term care insurance premiums	Yes, VHSP plan only. Subject to qualified deductibility limits.
Long term care services	Generally no
Marijuana or other controlled substances	No, even if legal in certain states
Massage therapy	No, unless prescribed by a doctor to treat medical condition related to trauma or injury DP*
Mastectomy-related special bras	No, unless prescribed for mental health treatment DP*
Medical conference admission & transportation	Yes DP*
Medical monitoring and testing devices	Yes, including blood pressure monitors, syringes, glucose kit, etc.
Medical records charges (to transfer records to new practitioner)	Yes
Medical services	Yes if legal medical service is recommended by physician, surgeon, specialist or other medical practitioner
Medic-alert bracelet or necklace	Yes, if recommended by a medical practitioner in connection with treating a medical condition DP*
Medicare Advantage premiums	Yes, VHSP plan only.
Medicare Part B premiums	Yes, VHSP plan only.
Medicare Part D premiums	Yes, VHSP plan only.
Medicare supplement insurance premiums	Yes, VHSP plan only.
Medicines & drugs	Yes. See Drugs & medicines.
Menstural cycle products for pain and cramp relief	Yes, requires prescription by physician
Mileage for medical services	Yes, cents per mile driven for medical services as determined annually by the IRS. NOTE: Automatically calculated if using online claims filing.
Motion sickness pills	Yes, requires prescription by physician
Nasal/Sinus sprays or strips	Yes, requires prescription by physician
Naturopathic healers, dietary substitutes and drugs and medicines	Generally no DP*
Nicotine gum or patches	Yes, requires prescription by physician
Norplant insertion or removal	Yes. See contraceptives; birth-control pills; vasectomy and spermidical foam
Nursing home expenses	Possibly reimbursable if main reason for being there is to get medical care. DP*
Nursing services for a baby	No if baby is normal and healthy
Nursing services provided by nurse or other attendant	Yes, so long as services are of a kind generally performed by a nurse. DP*
Nutritional supplements	No if merely beneficial for general health, but possibly reimbursable if recommended by a medical practitioner for a specific medical condition DP*
Nutritionist’s professional expenses	Possibly. if treatment relates to a specifically diagnoses medical condition DP*
Obstetrical expenses	Yes
Occlusal guards to prevent teeth grinding	Yes
Optometrist	Generally yes
Organ donors	See Transplants
Orthodontia	Generally yes, unless for cosmetic purposes
Orthopedic shoes and inserts	Yes to the extent they exceed cost of regular shoes DP*
Over-the-counter medicines	See Drugs and Medicines. Most OTC medicines are no longer be eligible after 12/31/10 unless prescibed by a physician
Ovulation monitor	Yes
Pain relievers	Yes, requires prescription by physician
Patterning exercises	Yes, for exercises to a mentally retarded child
Pedialyte for ill child dehydration	Yes, requires prescription by physician
Physical exams	Yes, if not employment-related
Physical therapy	Yes, to treat specific medical condition
Pregnancy test kits	Yes
Prenatal vitamins	Generally yes DP*
Propecia	Generally no, if purchased for cosmetic purposes DP*
Psychiatric care	Yes if for medical care
Psychoanalysis or psychologist	Yes, if for medical care and not just for the general improvement of mental health, relief of stress, etc. DP*
Reading glasses	Yes
Retin A	No, unless treating a specific medical condition such as acne vulgaris DP*
Retiree medical, dental and vision insurance premiums	Yes, VHSP plan only.
Rogaine	No DP*
Rubbing alcohol	Yes
Safety glasses	No, unless prescription lenses
Schools and education, residential	Possibly, if the school or program is to treat behavioral, emotional and/or addictive conditions if the primary purpose of the program is medical care DP*
Schools and education, special	Possibly, if the main reason for using the school is its resources for relieving the disability of a mentally-impaired or physically-disabled person. Includes Braille, lip-reading and remedial language training. No if the main purpose of school is discipl
Screening tests	Yes if used for medical diagnosis
Sinus medications	Yes, requires prescription by physician
Sleep aids used to treat occassional insomnia	Yes, requires prescription by physician
Smoking cessation program	Yes, including both prescription and over the counter drugs and medicines
Special foods (such as foods needed for a gluten-free or salt-free diet)	Yes, if prescribed by a physician to treat a specific illness or ailment and is not a substitute for normal nutritional requirements. Reimbursement is limited to the difference between the cost of special food and the cost of commonly available regular fo
Sperm, storage fees	Maybe, for temporary storage but only to the extent necessary for immediate conception DP*
Spermicidal foam	Yes, requires prescription by physician
Sterilization procedures	Yes if legally-performed operation
Stop-smoking program	Generally, yes
Sunburn ointment or cream	Yes, requires prescription by physician
Sunglasses	Yes, if they are prescription lenses
Sunscreen	No, unless person has a prior history of skin cancer and would not have bought sunscreen “but for” medical condition DP*
Suntan lotion	No
Supplies to treat medical condition	Yes, if used to diagnose or treat a specific medical condition and is not a personal comfort item
Surrogate expenses	Generally no even if for medical care of surrogate or unborn child.
Taxes on medical services and products	Yes, to the extent imposed on reimbursable medical care or products.
Teeth whitening and bleaching	No
Telephone equipment for hearing impaired persons	Yes, for expenses of buying and repairing special telephone equipment for hearing-impaired person DP*
Television equipment for hearing impaired persons	Yes, but reimbursable amount is limited to the cost that exceeds cost of regular item DP*
Thermometers	Yes
Toothache and teething pain relievers	Yes
Toothbrushes or Toothpaste	No, even if dentist recommends special ones to treat medical condition
Transplants	Yes, for surgical, hospital and labor services and transportation expenses for donors
Transportation and related travel expenses for person receiving medical care	Yes, if travel is primarily for, and essential to, medical care. Includes parking fees and tolls. Car mileage is reimbursed at the current rate set by the IRS each year DP*
Transportation to and from medical conference	Yes, for admission and transportation expenses to a medical conference relating to the chronic disease of the individual’s dependent (meals and lodging are not eligible) DP*
Vasectomy	Yes
Viagra	Yes, to treat medical condition
Vitamins	No, to promote general good health. Eligible if legal and recommended by medical practitioner to treat a specific medical condition DP*
Wart remover treatments	Yes, requires prescription by physician
Weight loss programs and/or drugs prescribed to induce weight loss	Yes, if prescribed by doctor to treat obesity or other medical condition DP*
Wheelchair	Yes
X-ray fees	Yes, if received for medical reasons

Expenses	Eligible?
Advance payment of day care expense	No
After-school care or extended day programs (supervised activities for children after the regular school program)	Yes, these programs are generally custodial in nature and its primary purpose is care for children while their parents work
Au pair expenses	Yes, but not airfare or other fixed costs
Babysitter	No
Chauffeur	No
Child of participant, amounts paid to for child care	No, unless child is age 19 or older and cannot be claimed as a dependent of the participant or participant’s spouse
Cook	Generally no, except where attributable in part to child care
Dependent care center expense	Yes, provided they meet requirements of Code § 21(b)(2)(C)
Disabled spouse or tax dependent that lives outside of household	No, they must regularly spend at least 8 hours per day in the employee’s household
Educational expenses - first grade and above	No, educational expenses are not considered expenses for care
Educational expenses - kindergarten	No, expenses are considered educational in nature and not custodial (regardless of half- or full-day, private or public, state mandated or voluntary)
Educational expenses - pre-kindergarten or nursery school	Yes, since care is primarily custodial in nature
Elder care / assisted living / custodial care / long term care / nursing home	Only if such expenses are not attributable to medical services and the qualifying individual spends at least 8 hours per day in the participant’s household
FICA and FUTA taxes of day care provider	Yes
Food expenses	No, if charged separately from dependent care expense
Gardener	No
Household services, e.g., housekeeper, maid, cook	Generally no, except where attributable in part to child care
Incidental expenses - e.g., extra charges for diaper changing, special activities, etc.	No, if charged separately from dependent care expense
Looking for work - dependent care expenses incurred to enable participant to look for work	Yes
Maid	Generally no, except where attributable in part to child care
Nanny expenses	Yes, to the extent the expense is attributable to dependent care expenses and expenses of household services attributable in part to care of qualifying individual
Overnight camp	No
Registration fees for care	No, most fees do not go toward the care of a qualifying individual
Relative of a participant, expenses paid to for child care (e.g. parent or grandparent of participant)	Yes, unless the relative is a tax dependent of the participant or child under age 19
Sick employee (care for dependent when the participant stays home sick)	No
Sick-child facility	Yes, if they are incurred to enable partici-pant to go to work when the child is ill
Summer day-camp	Yes, to the extent attributable to dependent care (should be custodial in nature and not educational)
Transportation expenses	No, if charged separately from dependent care expense
Volunteer work - expenses incurred to enable participant to volunteer	No, if the volunteer work is unpaid work or for nominal pay