SF MRA Eligible Expenses

Search for Eligible Expenses

Health care costs that result from the diagnosis, care, treatment, improvement, or prevention of a disease or illness are considered eligible expenses. Before you submit a claim, you can check if your expense is eligible for reimbursement.

The below search tool provides a list of health and wellness expenses. To use the search tool, search the name of the health care expense and review the information provided to see if it’s eligible for reimbursement. You can also download a full list of eligible expenses in the SF MRA Eligible Expense Guide.

For expenses that require a Provider Statement, ask your provider to fill out a Letter of Medical Necessity and submit this completed form with your claim.

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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
  • Removal of flooring
  • Special pillows, mattress covers, etc. to alleviate an allergic condition
  • Special vacuum cleaners
  • Vaporizer
Potentially Eligible Provider’s statement required.
Allergy Relief (Medicine and Shots)

  • Allergy shots
  • Nasal irrigation supplies
    (e.g. NetiPot)
  • 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

  • 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
    Potentially Eligible 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.
    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  
    COVID

    • COVID Antigen and PCR tests
    • Face masks
    • Rapid COVID test
    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 “outofpocket” 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 Medicine 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 Yes 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.
    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 Eligible  
    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 The flat dollar amounts paid for medical services by the program participant.
    Insurance Co-Pays 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 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.
         
    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  
    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 Productions

    (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

    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
       
    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.
    Therapy

    • Chemotherapy
    • Chiropractor fees
    • 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 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 Services 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