Medical Reimbursement Account (MRA) Eligible Expenses
Introduction
This guide includes a list of health care expenses and lets you know whether you can use the money in your Medical Reimbursement Account (MRA) to pay for the health care expense. Eligible health care expenses are health care costs that result from the diagnosis, care, treatment, improvement, or prevention of a disease or illness.
About Your MRA
Who can I spend my MRA funds on?
You can use your MRA to pay for eligible health care services received or health care items purchased by you, your spouse or domestic partner, and your children or dependents.
Who qualifies as my dependent?
A dependent is a child or relative who lives with you for more than half the year and receives more than half of his/her financial support from you. Dependents may include full-time students ages 19 through 26 and children over age 19 who are permanently disabled. A relative must receive more than half of his/her financial support from you and not be your child or the child of any other taxpayer to qualify as a dependent.
How to Use the Guide
Unless we specifically mention it in this guide, the rules related to the health care expense apply to both the SF MRA and SF Covered MRA programs.
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- Find the health care expense.
- See if the expense is eligible for reimbursement.
- Each expense is in one of three categories:
- Eligible – This expense is eligible for reimbursement from your MRA.
- Potentially Eligible – This expense may be eligible for reimbursement based on meeting certain requirements.
- Ineligible – This expense is not eligible for reimbursement from your MRA.
- If the expense is potentially eligible for reimbursement, find out what additional requirements apply or additional documentation you need to provide. For expenses where “Provider’s Statement Required,” the documentation needs to include: provider’s name,patient’s name, description of the medical condition, description of the treatment needed, length of time the treatment will be needed, and explanation of how the treatment will help the medical condition.
| HEALTH CARE EXPENSE TYPE | ELIGIBLE FOR REIMBURSEMENT | SPECIAL REQUIREMENTS |
|---|---|---|
| A | ||
| AA, Alcoholism, Drug, or Substance Abuse Treatments • Alcohol or substance abuse treatment center, including meals and lodging |
Yes | |
| Abortion | Yes | |
| Acne Treatment • Acne medication • Acne peels • Cryosurgery • Dermabrasion • Laser Treatment |
Yes | |
| Activity Tracker • Fitness Tracker • Heart Rate Monitor • Pedometer • Smart Watch |
Yes | Eligible if purchased on or after 12/1/2019 Data plans, accessories, and insurance for these products are not eligible for reimbursement. |
| Acupuncture • Acupuncture • Acupressure |
Yes | |
| Adoption Fees | No | You may submit health care expenses for an adopted child once they become your qualified dependent, including health care expenses incurred during the adoption process, such as physical examinations. |
| Affordable Care Act (ACA) Penalties | No | Tax penalties for not complying with the individual mandate of the Affordable Care Act (also known as the ACA or “Obamacare”) are not eligible for reimbursement. |
| Air Conditioner | Potentially Eligible | Provider’s statement required. |
| Air Purifier (Including Air Filter) | Yes | Eligible if purchased on or after 12/1/2019 |
| Allergy Relief (Equipment and Supplies) • Humidifier • Nebulizer • Vaporizer • Special vacuum cleaners • Special pillows, mattress covers, etc. to alleviate an allergic condition • Removal of flooring |
Potentially Eligible | Provider’s statement required. |
| Allergy Relief (Medicine and Shots) • Nasal irrigation supplies (e.g. Neti Pot) • Over-the-counter allergy medication • Prescription allergy medication • Saline eye drops • Saline nasal aspirators or sprays |
Yes | |
| Ambulance Services | Yes | |
| Anti-Itch Lotions and Creams | Yes | |
| Artificial Insemination • Fertility exams • Embryo replacement and storage • Egg donor: recipient’s medical expenses • In-vitro fertilization • Sperm bank/semen storage for artificial insemination • Sperm implants due to sterility • Sperm washing • Surrogate pregnancy: donor’s medical expenses, surrogate’s medical expenses |
Yes | See also Fertility Treatments |
| Artificial Limb (prosthesis) or Teeth (dentures or implants) |
Yes | |
| Asthma Medicines | Yes | |
| Audio Books • Books on tape • Books on CD • Books online or other digital formats |
Potentially Eligible | Documentation of a visual impairment or other disability that necessitates an audio/electronic version is required. |
| Automobile • Installing equipment such as hand controls, lifts, or ramps • Special-design vehicles |
Potentially Eligible | Provider’s statement required. |
| B | ||
| Baby Formula | Yes | |
| Bike Share and Bike Share Membership The cost of temporarily renting a bicycle including but not limited to the following companies: • Bay Wheels • Jump |
Potentially Eligible | Provider’s statement required. Does not include the rental of electric scooter. Eligible if purchased on or after 12/1/2019. |
| Birth Control / Family Planning • Birth control pills, patches, or rings • Condoms • Diaphragm or IUD • Norplant or Depo-Provera • Ovulation kits • Spermicides • Tubal ligation • Vasectomy |
Yes | |
| Blood Storage | Yes | |
| Body Scan • CT body scanning • Full body scanning |
Yes | |
| Botox Treatment | Potentially Eligible | Provider’s statement required. Botox used to improve a deformity that arises from, or is directly related to, a birth defect, a disfiguring disease or an injury resulting from an accident or trauma is an eligible expense. Botox used for the treatment of migraines is an eligible expense. |
| Braces and Other Orthodontics | Yes | |
| Braille Books and Magazines | Yes | |
| Breast Pump and Lactation Supplies • Breast pump • Breast pump accessories • Lactation creams/ointments • Lactation pads/shields • Storage bags/bottles |
Yes | |
| C | ||
| Capital Modification (House) A capital modification is an expense incurred for the primary purpose of accommodating a personal residence to a disability. • Constructing ramps • Widening doorways • Installing railing or support bars to bathrooms, stairways, etc. • Lowering or modifying kitchen or bathroom cabinets • Altering the location of, or modifying electrical outlets and fixtures • Installing porch lifts and other forms of lifts • Modifying fire alarms, smoke detectors, and other warning systems • Modifying hardware on doors • Grading of ground to provide access to the residence • Isolation of lead-based paint through wall covering (wallboard, paneling) • Removal of lead-based paint This list is not exhaustive. |
Potentially Eligible | Only reasonable costs incurred to accommodate a personal residence to the disability are eligible. Additional costs for personal reasons, such as architectural or aesthetic reasons, are not allowable as medical expenses. |
| Childbirth-Related • Childbirth prep classes (Lamaze) • Midwife fees • Maternity girdles (for back pain) or special support hose (for leg circulation) • Home pregnancy tests • Ovulation kits • Doula fees • Lactation consultants |
Yes | |
| Chiropractor Fees | Yes | |
| Christian Science Practitioners | Yes | |
| Church of Scientology Practitioners | No | |
| Circumcision | Potentially Eligible | Fees for “ritual” circumcision performed by a non-health care provider (e.g., rabbi, mohel) are not eligible. |
| Classes, Health-Related | Potentially Eligible | Provider’s statement required. The purpose of the training must be for the treatment of a medical condition and not for the promotion of general health |
| Coinsurance • The portion of a medical bill exceeding the deductible that is shared with the health insurer. |
Yes | |
| Cold and Flu Medicine (e.g. Dayquil, Nyquil, Sudafed, Theraflu, Triaminic, Tylenol Cold and Flu) |
Yes | |
| Cold Sore/Fever Blister Treatment | Yes | |
| Colonic Cleansing/Wash • Colon hydrotherapy |
No | Provider's statement required |
| Concierge (Boutique) Fees | Yes | Membership or retainer fees to a provider for eligible health care services. |
| Condoms | Yes | |
| Contact Lenses and Contact Lens Cleaner | Yes | |
| Contraceptive Products | Yes | See Birth Control / Family Planning. |
| Copayments | Yes | See Insurance Co-Pays. |
| Cord Storage | Yes | |
| Cosmetic Products • Face soaps • Creams • Makeup • Perfumes • Hair removal |
No | |
| Cosmetic Surgery and Procedures • Blepharoplasty • Botox or Collagen injections • Breast reconstruction surgery • Dental veneers, bonding, tooth whitening/bleaching • Facelifts • Sclerotherapy This list is not exhaustive. |
Potentially Eligible | Provider’s statement required. A cosmetic surgery or procedure can be an eligible expense if it is necessary to improve a deformity that arises from, or is directly related to, a birth defect, a disfiguring disease or an injury resulting from an accident or trauma. |
| Counseling • Psychotherapy and psychoanalysis • Sex therapy • Bereavement and grief counseling • Telephone counseling • Marriage counseling |
Yes | |
| Cough Relief, Cough Medicine, and Cough Drops | Yes | |
| Crutches | Yes | |
| D | ||
| Dancing or Swimming Lessons, etc. | No | |
| Decongestants (e.g. Claritin-D, Neo-Synephrine, Sudafed) |
Yes | |
| Deductibles | Yes | See Insurance Deductibles |
| Dehydration/Rehydration (e.g. Pedialyte) |
Yes | |
| Dental Care and Prevention • Bonding and sealants for dentures • Braces or other orthodontics • Cleaning • Crowns • Dentures • Extractions • Filings • Medicated toothpaste • Occlusal guard • Porcelain veneers (if not cosmetic) • Sealants (non-denture) • X-rays This list is not exhaustive. |
Yes | |
| Dental Products • Dental Floss • Non-medicated toothpaste • Teeth whitening kits • Toothbrushes |
No | |
| Dental Treatment – Cosmetic • Teeth whitening or bleaching • Porcelain veneers This list is not exhaustive |
Potentially Eligible | Provider’s statement required. A cosmetic surgery or procedure can be an eligible expense if it is necessary to improve a deformity that arises from, or is directly related to, a birth defect, a disfiguring disease or an injury resulting from an accident or trauma. |
| Dentist Fees • General/Family Dentist • Oral Surgeon • Orthodontist • Endodontist • Periodontist This list is not exhaustive. |
Yes | |
| Diabetic Supplies • Sterile cotton balls • Alcohol prep swabs • Glucose tablets • Glucometer and test strips • Insulin • Needles (lancets) • Syringes • Glucagon emergency kit • Ketone urine test strips • Training classes |
Yes | |
| Diapers or Diaper Service | Potentially Eligible | Diapers for disabled individual, other than a newborn, are eligible, but only if needed to relieve the effects of a particular disease. |
| Disabled Dependent Care Expenses | Potentially Eligible | Provider’s statement required Eligible if purchased on or after 12/1/2019 |
| Doctor Fees • Anesthesiologist • Chiropodists • Chiropractor • Christian Science Practitioner • Dermatologist • Gynecologist • Naturopath • Neurologist • Obstetrician • Oculist • Oncologist • Ophthalmologist • Optician • Optometrist • Orthopedist • Osteopath • Otorhinolaryngologist • Pediatrician • Physician • Podiatrist • Psychiatrist • Physiotherapist • A physical without diagnosis or not covered by insurance • Consultations • Transfer of medical records • Any expense a doctor may charge to write a provider’s statement This list is not exhaustive. |
Yes | Fees include the portion of the expense not paid for by other health insurance (the “out‑of‑pocket” portion). Late fees, finance fees, fees for missed appointments, etc., are not eligible medical expenses. |
| Drugs/Medicines – Prescriptions | Potentially Eligible | Expenses must involve prescription drugs medicines that could be legally provided within the U.S. |
| Drugs/Medicines – Over-the-Counter • Anti-itch Lotions and Creams • Asthma Medicines • Cold Sore/Fever Blister Treatment • Cold and Flu Remedies • Contraceptive Products • Cough Medicines and Relief • Decongestants • Dehydration/Rehydration • Diaper Rash • Eye Drops • Hand Sanitizer • Hemorrhoidal Preparations • Migraine Relief • Motion Sickness • Sinus Products • Smoking Cessation • Sunburn Relief • Sunscreen • Teething/Toothache Relief • Topical Steroids • Wart Removal This list is not exhaustive. |
Yes | |
| Drug Addiction Treatment | Yes | |
| E | ||
| Electrolysis or Hair Removal | Potentially Eligible | Provider’s statement required. Electrolysis or hair removal can be an eligible expense but only if it is necessary to improve a deformity that arises from, or is directly related to, a birth defect, a disfiguring disease or an injury resulting from an accident or trauma. |
| Exercise Equipment and Programs • Exercise videos • Exercise DVDs |
Potentially Eligible | Provider’s statement required. The exercise equipment and program must treat a medical condition diagnosed by a health care provider (e.g., obesity, diabetes, high blood pressure). The cost of a weight loss program to improve your general health and appearance is not an eligible |
| Eye Drops | Yes | |
| Eyeglasses and Eye Care • Eye examinations • Contact lens, fitting fee, replacement lens • Contact lens solutions • Reading glasses • Prescription glasses, prescription sports goggles, prescription sunglasses, scuba masks or safety glasses • Artificial eye and polish • LASIK/laser surgery, radial keratotomy, or other vision correction surgery • Vision insurance premiums |
Yes | The following items are not eligible: • Eyeglass or other vision-related warranties • Non-prescription sunglasses • Non-prescription cosmetic contact lenses • Clip-on sunglasses |
| F | ||
| Face Masks (for respiratory protection) | Yes | |
| Facility Fees • Hospital • Nursing home • Rehabilitation facility • Home for mentally or physically disabled |
Yes | |
| Feminine Hygiene • Maxi pads • Menstrual cups • Tampons |
Yes | |
| Fertility Treatments • Artificial insemination • Fertility exams • Embryo replacement and storage • Egg donor: donor’s medical expenses, recipient’s medical expenses • In-vitro fertilization • Sperm bank/semen storage for artificial insemination • Sperm implants due to sterility • Sperm washing • Surrogate pregnancy: donor’s medical expenses, surrogate’s medical expenses • Reverse vasectomy • Reverse tubal ligation |
Yes | |
| Fiber Supplements | Yes | |
| First Aid Supplies/Wound Care (e.g. Band-Aids, Neosporin) |
Yes | |
| Fitness Tracking Device • Heart rate monitor • Pedometer • Smart watch |
Yes | Eligible if purchased on or after 12/1/2019. Data plans, accessories, and insurance for these products are not eligible for reimbursement. |
| Fluoride Treatments (e.g., fluoride rinses) |
Yes | |
| Food Supplements (e.g. Ensure, Pediasure) |
Yes | |
| Founder’s Fee/Lifetime Care Advance Payments | Potentially Eligible | Provider’s statement required Eligible if purchased on or after 12/1/2019 |
| Funeral Expenses | No | |
| G | ||
| Gender Re-Assignment • Surgery • Counseling • Hormone therapy |
Yes | |
| Genetic Counseling and Testing (for a medical condition) | Yes | Eligible if purchased on or after 12/1/2019 |
| Guide Dogs • Cost of the animal • Care of the animal |
Potentially Eligible | Provider’s statement required. |
| Gym Fees • Gym Membership Fees • Fitness Class • Trainer Fees • Yoga Class |
Potentially Eligible | Provider’s statement required.> Amounts paid for gym fees for your general health not related to a particular medical condition are not eligible expenses. |
| H | ||
| Hair Loss Treatment | Potentially Eligible | Provider’s statement required. Hair loss treatment can be an eligible expense if it is necessary to improve a deformity that arises from, or is directly related to, a birth defect, a disfiguring disease or an injury resulting from an accident or trauma. Treatment for hair loss that occurs as a normal part of aging or inherited or genetic baldness, or for cosmetic purposes, would not be covered. See also Wigs or Toupees. |
| Hair Transplant | Potentially Eligible | Provider’s statement required. Surgical hair transplants can be an eligible expense if it is necessary to improve a deformity that arises from, or is directly related to, a birth defect, a disfiguring disease or an injury resulting from an accident or trauma. Treatment for hair loss that occurs as a normal part of aging or inherited or genetic baldness, or for cosmetic purposes, would not be covered. See also Wigs or Toupees. |
| Health Club Dues | Potentially Eligible | Provider’s statement required. Amounts paid for health club dues or steam baths for your general health or to relieve physical or mental discomfort not related to a particular medical condition are not eligible expenses. |
| Health Expenses Incurred Outside of the United States | Potentially Eligible | Provider’s statement required. Expenses must involve medical care or drugs medicines that could be legally provided within the U.S.Provider’s statement required. Expenses must involve medical care or drugs medicines that could be legally provided within the U.S. |
| Health Institute Fees | Potentially Eligible | Provider’s statement required Health institute fees are the expenses associated with attending health-related courses, retreats, workshops, room & board, and wellness coaching. Eligible if purchased on or after 12/1/2019. |
| Health Insurance Premiums | Yes | See Insurance Premiums. |
| Health Screenings or Routine Medical Exams (e.g. VDRL, cholesterol, diabetes glucose, blood pressure) |
Yes | |
| Healthy San Francisco Participant Fees | Potentially Eligible | Eligible for reimbursement through SF MRA. Not eligible from reimbursement through SFCovered MRA. |
| Hearing Aids • Purchase price and maintenance cost for hearing aid • Batteries needed to operate the hearing aid • Television or telephone adapter for the deaf • Lip reading lessons • Hearing exams |
Yes | The cost of the television or telephone would not be eligible. An eligible expense would only include special modifications needed for a disabled person to use the television or telephone. |
| Hearing Exams | Yes | |
| Heart Monitors | Potentially Eligible | Provider’s statement required. Monitors tracking heart rate during exercise for general purposes not eligible. |
| Hemorrhoidal Preparations | Yes | |
| Hippotherapy Therapeutic horseback riding |
Potentially Eligible | Provider’s statement required. Recreational horseback riding is not an eligible expense. |
| Home for Mentally Disabled Persons | Yes | The cost of keeping a mentally disabled person in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living. |
| Hospital Services/Fees • Private room fees • Hospital kits (water pitcher, razor, toothbrush, lotion, etc.) |
Yes | |
| House Modification | Potentially Eligible | See Capital Modification. |
| Household Help • Cleaning services< • Cook/chef • Personal assistant • Driver • Gardener |
No | Certain expenses paid to an attendant providing nursing type service may be eligible. See Nursing Services. |
| Human Chorionic Gonadotropin (HCG) Injections |
Potentially Eligible | Provider’s statement required. HCG injections may be eligible for infertility treatment or to test for tumors, but not for general weight loss or steroid enhancement unrelated to a medical condition. |
| Hypnosis | Potentially Eligible | Provider’s statement required. Hypnosis may qualify if performed by a licensed professional to treat a medical condition (e.g., smoking cessation or weight loss due to a diagnosed medical condition). Hypnosis does not qualify if performed for personal well-being, such as general stress relief. |
| I | ||
| Incontinence Supplies | Yes | |
| Insurance Co-Pays | Yes | The flat dollar amounts paid for medical services by the program participant. |
| Insurance Deductibles | Yes | The portion of a medical claim that is not covered by a health insurance provider and must be paid by the program participant. |
| Insurance Premiums • Any medical, dental or vision insurance premium (HMO, DMO, PPO, etc.) • Long-term care insurance premium • Medicare (parts A, B & D) • Life insurance • Disability insurance premiums • Student health fees • COBRA premiums |
Yes | |
| J | ||
| Joint Supplements | Yes | |
| L | ||
| Laboratory Fees • Blood tests • Cardiographs • Cholesterol test • Genetic testing • Laboratory handling fees • Metabolism test • Pap smears • Shipping and transport fees • Spinal test • Stool exams • Storage fees for blood taken for surgery in the near future (not long-term storage) • Thyroid profile •Urinalysis •X-ray exams This list is not exhaustive. |
Yes | |
| Lactose Intolerance Supplements | Yes | |
| Lead-based Paint • Removal of paint • Covering of paint |
Potentially Eligible | Provider’s statement required. The cost of repainting the scraped area is not an eligible expense. |
| Learning Disability Treatments | Potentially Eligible | Provider’s statement required Eligible if purchased on or after 12/1/2019 |
| Legal Fees for Medical Care Authorizing Treatment for Mental Illness |
Yes | Fees related to guardianship or estate management are not eligible expenses. |
| Lice Treatment | Yes | |
| Lodging (Hospital or Similar Institution) • Hospital • Nursing home • Rehabilitation facility |
Yes | Lodging at a hospital or similar institution is an eligible expense if the primary reason for being there is to receive medical care. |
| Lodging (Non-Hospital) • Hotel • Motel |
Potentially Eligible | The cost of lodging not provided in a hospital or similar institution while away from home is an eligible medical expense if: • the lodging occurred at the same time as the medical treatment; • the lodging is primarily for and essential to medical care; • medical care is provided by a doctor in a licensed hospital or medical care facility equivalent of, a licensed hospital; • the lodging is not lavish or extravagant under the circumstances; and • there is no significant element of personal pleasure, recreation, or vacation in the travel away from home |
| M | ||
| Marijuana | No | Payments for medications or treatments illegal in the United States are ineligible for reimbursements. State law does not supersede federal law (e.g., California marijuana dispensaries). |
| Mastectomy-related supplies • Breast form cover • Breast forms • Removable liquid adhesive • Special Bra for mastectomy |
Yes | Eligible if purchased on or after 12/1/2019 |
| Maternity • Childbirth prep classes (Lamaze) • New parent/Newborn childcare classes • Midwife fees • Maternity girdles (for back pain) or special support hose (for leg circulation) • Home pregnancy tests • Ovulation kits • Doula fees • Lactation consultants |
Yes | |
| Mattress | Potentially Eligible | Provider’s statement required Eligible if purchased on or after 12/1/2019 |
| Meals • Hospital • Nursing home • Rehabilitation facility |
Yes | Meals at a hospital or similar institution are eligible expenses if the main reason for being there is to receive medical care. |
| Medical Alert • Medical alert bracelet • Medical alert systems |
Yes | |
| Medical Conferences | Potentially Eligible | Provider’s statement required |
| Medical Information • Electronic maintenance of medical plan info • Fees to transfer records due to a change in physicians |
Yes | |
| Medical Supplies • Back braces or supports • Bandages • Blood pressure kit • Cholesterol testing kit •Corn-removal treatments or pads • CPAP and supplies (for sleep apnea) • Defibrillator • Diagnostic devices • Diabetic supplies • Educational material related to a diagnosed illness • First aid kit • Glucose kit • Heating pad/pack, ice pack • Inclinator • Orthopedic shoe inserts, or orthotics • Orthopedic shoes • Physician’s scales • Surgical Stockings • Thermometers • Truss • Wheelchairs, walkers, canes, crutches This list is not exhaustive. |
Yes | |
| Mental Health Services | Yes | See Therapy. |
| Migraine Relief (e.g. Advil Migraine, Motrin Migraine, Excedrin) |
Yes | |
| Motion Sickness (e.g. Dramamine, Marezine) |
Yes | |
| N | ||
| Nursing Home | Yes | |
| Nursing Services • Wages and other fees paid for nursing services • Extra rent or utility expenses for a participant to move into a larger residence with extra space (bedroom) for a nurse or private attendant |
Yes | |
| Nutritional Supplements • Vitamins • Minerals |
Yes | |
| Nutritional Supplements • Body Building Supplements • Protein Bar • Protein Shakes |
Potentially Eligible | Provider’s statement required Eligible if purchased on or after 12/1/2019 |
| O | ||
| Optician/Optometrist Fees | Yes | |
| Orthodontics | Yes | |
| Over-the-Counter Drugs | Yes | See Drugs/Medicines – Over-the-Counter. |
| Over-the-Counter Hormone Therapy | Yes | |
| Oxygen • Oxygen tanks • Oxygen equipment |
Yes | |
| P | ||
| Pain Relief e.g. Advil, Aleve, Aspirin, Ibuprofen, Motrin, Naprosyn, Naproxen |
Yes | |
| Pedometer | Yes | Eligible if purchased on or after 12/1/2019 |
| Penile Implants | Potentially Eligible | Provider’s statement required. A penile implant is an eligible expense only if impotence is due to organic causes such as trauma, post-prostatectomy, or diabetes. |
| Personal Care Services • Adult Day Care • Emergency Response Systems • Home Health Care • Homemaker Services • Long-Term Care • Maintenance Care • Personal Care • Transportation Services |
Potentially Eligible | Provider’s statement required Eligible if purchased on or after 12/1/2019 |
| Personal Hygiene Products • Toothpaste, toothbrush, mouthwash, floss • Deodorant • Shampoo, conditioner, hair spray • Bath soap, hand soap • Shaving cream |
No | |
| Pest Control • Rodent Control • Cockroach Control |
Potentially Eligible | Provider’s statement required Eligible if purchased on or after 12/1/2019 |
| Prescription Drugs | Yes | Prescription drugs are an eligible expense if prescribed by a doctor and legally purchased in the United States. |
| Prescription Drug Additives • Additives used to improve the taste of medicine |
No | |
| Prosthesis | Yes | |
| Psychiatric Care | Yes | |
| Psychoanalysis | Yes | |
| Psychologist | Yes | |
| R | ||
| Radiology Fees • X-Rays • CT Scan • MRI This list is not exhaustive. |
Yes | |
| Radon Mitigation | Yes | |
| Rehydration Products (e.g. Pedialyte) |
Yes | |
| S | ||
| Sales Tax or Shipping & Handling | Yes | Costs for sales or state-mandated taxes and shipping or handling fees associated with an eligible expense; e.g., shipping and handling fees for lab work and other specimens, donors, etc. |
| Service Animals for Disabled Persons • Cost of the animal • Care of the animal |
Potentially Eligible | Provider’s statement required. |
| Sinus Products • (e.g. 4-Way, Vicks, Allergy Buster) |
Yes | |
| Sleeping Aids (e.g. Unisom) |
Yes | |
| Smoke Detector for Disabled Persons | Yes | |
| Smoking Cessation (e.g. Commit, Nicoderm CQ, Nicorette, Nicotrol) |
Yes | |
| Snoring Cessation Aids | Yes | |
| Special Education for Disabled Persons • Tuition • Lodging • Meals • Tutoring fees |
Potentially Eligible | Provider’s statement required. The cost of a school for a mentally impaired or physically disabled person is an eligible expense if the primary reason is to treat or relieve the disability. (e.g., school for the visually impaired; lip reading to the hearing impaired; or remedial language training to correct a condition caused by a birth defect). The cost of a boarding school while recuperating from an illness is not an eligible expense. |
| Special Foods/Diet (e.g. Sugar free, Fat free, Gluten free, Diabetic, Low cholesterol) |
No | See Weight Loss Products for separate eligibility rules. |
| Speech Therapy | Yes | |
| Sterilization/Sterilization Reversal • Vasectomy • Tubal ligation |
Yes | |
| Stop-Smoking Program or Tools | Yes | |
| Sunburn Relief | Yes | |
| Sunscreen | Yes | |
| Surrogate Pregnancy • Donor’s medical expenses • Surrogate’s medical expenses |
Yes | |
| Swimming Pools or Whirlpools | Potentially Eligible | Provider’s statement required. |
| Surgery, Non-Cosmetic | Yes | |
| Sun-Protective Clothing | Potentially Eligible | Provider’s statement required. Sun-protective clothing used for general health or personal reasons is not eligible. |
| T | ||
| Tanning Bed | Potentially Eligible | Provider’s statement required. |
| Telehealth, Telemedicine • Medical consultation via electronic communication technology such as live video, text message, email |
Yes | |
| Telephone for Disabled Persons • Purchase price of special equipment • Repair of special equipment |
Yes | The cost of the telephone is not eligible. An eligible expense would only include special modifications needed for a disabled person to use the telephone. |
| Television for Disabled Persons • Purchase price of special equipment • Repair of special equipment |
Yes | The cost of the television is not eligible. An eligible expense would only include special modifications needed for a disabled person to use the television |
| Therapy • Chemotherapy • Chiropractor fees • Counseling • Genetic Counseling • Hydrotherapy • Hypnotherapy • Marriage counseling • Massage therapy • Occupational therapy • Physical therapy • Radiation therapy • Somatic Therapy including Feldenkrais and Alexander technique • Speech therapy • Telephone counseling |
Yes | |
| Toothache/Teething Relief | Yes | |
| Topical Steroids (e.g. Hydrocortisone) |
Yes | |
| Transcutaneous Electrical Nerve Stimulation (TENS) Unit |
Yes | |
| Transplants, Organ or Tissue • Surgical, hospital, laboratory, and transportation fees • Cost to transfer medical records in order to find organ donors |
Yes | |
| Transportation for Medical Care • Mileage and gas for personal automobile • Plane fare • Transportation fare (including bus, subway, train, ferry or bike share) • Transportation for companion if accompanying a patient who is unable to travel alone • Transportation for regular visits to see a mentally ill dependent if visits are recommended as part of the treatment • Transportation to alcohol or drug rehabilitation meetings • Transportation to pharmacy to purchase eligible expenses • Transportation to provider for medical treatment |
Potentially Eligible | Transportation expenses may be reimbursed when the transportation is primarily for, and essential to, medical care. Documentation must accompany the claim to support its relation to medical care. For reimbursement for mileage for personal automobile, the following information must be included with the request: • Dates of travel • Number of miles traveled • Provider’s name • Provider’s address • Receipt or invoice for medical services corresponding to dates of travel The mileage reimbursement rate is determined by the IRS, which is subject to change. The current IRS mileage rate may be found on the IRS website at www.irs.gov. For reimbursement for plane, train, taxi, ridesharing (e.g. Uber, Lyft), metro/subway, ferry, or bus fare, the following information must be included with the request: • Dates of travel • Provider’s name • Provider’s address • Receipt or invoice for medical services corresponding to dates of travel • For international travel or travel outside your home state: Provider’s statement required The following are not eligible transportation expenses: • General repair, maintenance, depreciation, or insurance expenses for personal automobile • Transportation to and from work • Travel to another city if the primary purpose for the travel is not related to medical care, such as a vacation or trip to visit relatives. See Ambulance Service for separate eligibility rules. |
| Tuition Fees | Potentially Eligible | See Special Education for Disabled. Tuition fees paid to a private school as a personal preference over public schooling for general education are not eligible medical expenses |
| U | ||
| Umbilical Cord Storage | Yes | |
| V | ||
| Vacations | No | |
| Vaccinations | Yes | |
| Vitamins and Minerals | Yes | |
| W | ||
| Wart Removal • Wart removal treatment performed in a provider’s office • Over-the-counter wart removal treatments (e.g. Compound W) |
Yes | |
| Water Bed | Potentially Eligible | Provider’s statement required. |
| Weight Loss Products | Potentially Eligible | Provider’s statement required. Any weight loss product purchased for purposes of improving one’s general health (without obesity or medical condition), and food or beverage products purchased for weight control or reduction are not eligible. |
| Weight Loss Program | Potentially Eligible | Provider’s statement required. The weight loss program must treat a medical condition diagnosed by a health care provider (e.g., obesity, diabetes, high blood pressure). Only program fees are eligible. The cost of food for use in weight loss treatment programs is not an eligible expense. The cost of a weight loss program to improve your general health and appearance is not an eligible expense. |
| Wheelchair Purchase price of wheelchair • Operating cost of wheelchair • Wheelchair cushions |
Yes | |
| Wigs or Toupees | Potentially Eligible | Provider’s statement required. A wig or toupee can be an eligible expense if it is necessary to treat a medical condition or improve a deformity that arises from, or is directly related to, a birth defect, a disfiguring disease or an injury resulting from an accident or trauma. Treatment for hair loss that occurs as a normal part of aging or inherited or genetic baldness, or for cosmetic purposes, would not be covered. |
| X | ||
| X-Ray Fees | Yes |