07-D TML Health Reimbursement Acct

Home Browse Search

Dependent care expenses - Dependent care expenses (under Section 129, Internal Revenue Code) are not reimbursable under a health spending account, but may be reimbursable under a dependent care spending account. Diaper service - Payments for diapers or diaper services are not reimbursable unless they are needed'to relieve the effects of a particular disease. Diets - See Special foods. Disability - See Braille books and magazines; Capital Expenses; Car; Guide dog; Learning disability; Lifetime care; Mentally retarded; Personal use items; Schools; '1'elevision; Therapy; Transportation; and, Wheelchair. Also see discussion under the heading "Capital expenses" found later in this booklet. Drugs - See Medicines. Drug addictions - See Alcoholism. Ear piercing - Expenses for ear piercing are not reimbursable. Egg Donor Fees and Expenses - the Umeimbursed expense for egg donor fees for an attempted pregnancy. The agency fee for procuring the donor and coordinating the transaction between the donor and recipient, medical and psychological testing of the donor, and the legal fees for preparing a contract between the recipient and the donor are deductible medical expenses under Code Section 213. Electrolysis or hair removal- See Cosmetic surgery Employment-related expenses - Employment-related expenses such as employment physicals are not reimbursable. (Note, however, that physical exams that are not employment-related are reimbursable. See Physical exams.) Employment taxes - See Nursing services. Equipment, supplies and diagnostic services - Equipment such as crutches, supplies such as bandages and diagnostic devices such as blood sugar kits may be deductible medical expenses if they are for the diagnosis, cure, mitigation, treatment or prevention of disease, or for the purpose of affecting the body structure or function. Exercise programs - Unless prescribed by a physician to treat a specific medical condition, exercise programs are related to general health and are not reimbursable. Eyeglasses - See Vision care. Eye surgery - Expenses for eye surgery to treat defective vision such as laser eye surgery or radial keratotomy are reimbursable. Face lifts - See Cosmetic surgery. Fertility - Medical expenses related to the treatment of infertility, including in vitro fertilization, are reimbursable. Fitness programs - Fitness programs or physical therapy for general health are not reimbursable. Food - See Special foods. Foreign Countries - Medical expenses incurred in foreign countries outside the United States are reimbursable. Founder's fee - See Lifetime care. Funeral expenses - Expenses for funerals are not reimbursable. Group medic.al insurance - See Insurance premiums. Guide dog or other animal - The cost of a guide dog or other animal used by the visually impaired or hearing impaired is reimbursable. Costs associated with a dog or other animal trained to assist persons with other physical. disabilities are also reimbursable, as are amounts paid for the care of these specially trained animals. Hair transplant - See Cosmetic surgery. Health club dues - Health club dues, YMCA dues, or amounts paid for steam baths for general health or to relieve physical or mental discomfort not related to a particular medical condition are not reimbursable unless incurred to fight a physician-diagnosed disease state of obesity. Healthy baby care - See Nursing services. Hearing aids - Medical expenses for a hearing aid and batteries are reimbursable. Page 13