Partial List of IRS Approved Meds:
Abdominal supports
Abortion
Acupuncture
Air conditioner
- If medically necessary for allergies or breathing difficulty
Alcoholism treatment
Ambulance
Anesthetist
Arch supports
Artificial limbs
Autoette
- For relief of sickness or disability
Birth control pills (prescription)
Blood transfusions
Braces
Cardiographs
Chiropractor
Christian Science Practitioner
Contact lenses
Contact solution
Contraceptive devices (prescription)
Convalescent home
- Medical treatment only
Crutches
Dental treatment
Dental X-rays
Dentures
Dermatologist
Diagnostic fees
Diathermy
Drug addiction therapy
Elastic hosiery (prescription)
Eyeglasses
Fees paid to health institute
- Prescribed by doctor
Fluoridation unit
Guide dog
Gum treatment
Gynecologist
Healing services
Hearing aids and batteries
Hydrotherapy
Insulin treatments
Lab tests
Lasik eye surgery
Lead paint removal
Legal fees
Lodging
- Away from home for out patient care
Metabolism test
Neurologist
Nursing
- Includes board and meals
Obstetrician
Operating room costs
Ophthalmologist
Optician
Oral surgery
Organ transplant
- Includes donator’s expenses
Orthopedic shoes
Orthopedist
Osteopath
Oxygen/Oxygen equipment
Pediatrician
Physician
Physiotherapist
Podiatrist
Postnatal treatments
Practical nurse for medical services
Prenatal care
Prescription medicines
Psychiatrist
Psychoanalyst
Psychologist
Psychotherapy
Radium Therapy
Registered nurse
Smoking cessation programs
- Provided by legal practitioner
Special school costs for the handicapped
Spinal fluid test
Splints
Sterilization
Surgeon
Telephone/TV equipment to assist the hearing impaired
Therapy equipment
Transportation expenses
- Relative to health care
Ultra-violet ray treatment
Vaccines
Vasectomy
Vitamins
- Prescribed by doctor
Wheelchair
X-rays
Partial List of Medical Expenses NOT IRS Approved:
 
 Advance payment for services to be rendered next year

Athletic club memberships
Automobile insurance premium allocable to medical coverage

Boarding school fees
Bottled water
Claritin
Commuting expenses of a disabled person
Cosmetics, hygiene products and similar items
Diaper service
Domestic help
Funeral, cremation or burial expenses
Health programs offered by resort hotels, health clubs, gyms

Illegal operations or treatments
Illegally procured drugs
Maternity clothes
Nonprescription medications
Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits

Scientology counseling
Social activities
Specialty designed car for the handicapped other than an autoette or special equipment

Smoking cessation programs
- Over the counter
Swimming pool
Travel for general health improvement
Tuition and travel expenses to take a problem child to a particular school