IRS Code Section 213(d) Eligible Medical Expenses - NECA-IBEW

IRS Code Section 213(d) Eligible Medical Expenses
Abortion
Acupuncture
Alcoholism
Ambulance
Annual Physical Exam/Physical Exam
Artificial Limb
Artificial Teeth
Bandages
Birth Control Pills
Blood Pressure Monitors/Bluetooth BP Monitors
Body Scan
Braille Books and Magazines
Breast Pumps and Supplies
Breast Reconstruction Surgery
Capital Expenses (home improvements)
Car
Chiropractor
Christian Science Practitioner
Contact Lenses/Saline Solution
Crutches
Dental Treatment
Diagnostic Services/Devices
Disabled Dependent Care Expenses
Drug Addiction
Drugs/Medicines/Prescriptions
Exercise Equipment with note of medical necessity
Eye Exam
Eyeglasses
Eye Surgery/Vision Correction Surgery
Fertility Enhancement
Founder’s Fee
Guide Dog/Service Animal
Health Institute
HMO expenses
Hearing Aids/Bluetooth Hearing Aids
Home Care/Nursing Services
Home Improvements/Capital Expenses
Hospital Services
Insurance Premiums (not subsidized)
Health Coverage Tax Credit
Employer-Sponsored Health Insurance Plan
Medicare A
Medicare B
Medicare D
Prepaid Insurance Premiums
Unused Sick Leave used to pay premiums
Laboratory Fees
Lactation Expenses
Lead-based Paint Removal
Learning Disability/Special Education
Legal Fees
Lifetime Care – Advance Payments/Founder’s Fee
Lodging
Long Term Care
Qualified Long Term Care Insurance Contracts
Meals
Medical Conferences
Medical Information Plan
Medicines/Prescriptions/Drugs
Nursing Home
Nursing Services/Home Care
Operations/Surgery
Optometrist
Organ Donors/Transplants
Osteopath
Oxygen
Physical Exam/Annual Physical Exam
Pregnancy Test Kit
Premium Tax Credit
Prosthesis
Psychiatric Care
Psychoanalysis
Psychologist
Sales Tax/Shipping/Handling for eligible expenses*
Special Education/Learning Disability
Special Equipment with note of medical necessity
Special Home for Disabled
Sterilization
Stop-Smoking Programs
Surgery/Operations
Telephone
Television
Therapy
Transplants/Organ Donors
Transportation
Trips
Tuition
Vasectomy
Vision Correction Surgery/Eye Surgery
Weight-Loss Program
Wheelchair
Wig
X-Ray
Bolded Categories - exceptions apply; see complete IRS document in Help Docs
Updated 08/04/2016
*added 8/4/16 as eligible expense
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IRS Code Section 213(d) Ineligible Medical Expenses
Babysitting/Childcare/Nursing Services for a
Healthy Baby
Controlled Substances
Cosmetic Surgery
Dancing Lessons
Diaper Services
Electrolysis/Hair Removal
Flexible Spending Account
Funeral Expenses
The NECA-IBEW Welfare Trust Fund
SPD lists other ineligible expenses;
defer to the 213(d) list if there are
contradictions
Long-term care services
Household Help
Massage Therapy
Home or Automobile improvements
Future Medical Care
Custodial Care
Hair Transplant
Special School for Problem Children
Health Club Dues
Health Club/Fitness Program Dues
Health Coverage Tax Credit
Health Savings Accounts
Household Help
Illegal Operations or Treatments
Social Activities
Bottled Water
Diaper Service or Diapers
Insurance Premiums
Cosmetics/Toiletries/Toothpaste, etc.
Maternity Clothes
Vitamins and Food Supplements
Medical Savings Account
Uniforms/Special Clothing
Medicines and Drugs from other countries
Automobile Insurance Premiums
Non-prescriptions drugs and medicines (except
insulin)
Transportation Expenses of any kind
Nutritional Supplements
Premiums paid through salaryreduction contributions
Personal Use Items
Premium Tax Credit
Swimming Lessons
Teeth Whitening
Veterinary Fees
Medical care expenses covered by
insurance
Any item that does not constitute
medical care according to 213(d)
Weight Loss Program
Bolded Categories - exceptions apply; see complete IRS document in Help Docs
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