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<br />You cannot include the cost of diet food or beverages in medical expenses because that substitutes for what you <br />normally consume to satisfy your nutritional needs. You can include the cost of special food in medical expenses <br />only if: <br />1. The food does not satisfy your normal nutritional needs; <br />2. The food alleviates or treats an illness; ~1d <br />3. The need for the food is substantiated by a physician. <br />The amount you can include in medical expenses is limited to the amount by which the cost of the special food <br />exceeds the cost of a normal diet. Also see Special foods. <br /> <br />Well baby care - See Nursing services. <br /> <br />Wheelchair - Amounts paid for an autoette or a wheelchair used mainly for the relief of sickness or disability, and <br />not just to provide transportation to and from work, are reimbursable. The cost of operating and maintaining the <br />autoette or wheelchair is also reimbursable. <br /> <br />Wigs - See Personal use items. <br /> <br />X-ray fees - Amounts paid for X-rays taken for medical reasons are reimbursable. <br /> <br />Page 20 <br />