Qualified medical expenses (QME) are designated by the IRS. The examples listed below are not all-inclusive, and the IRS may modify its list at any time.
Information pertaining to QMEs are taken from applicable tax laws, interpretations, and publications, as applicable. Tax laws are subject to change and interpretation.
Consult your tax advisor or see IRS publication 502 or IRS publication 969 for more information.
Please keep in mind that your employer might have additional limitations on what can be purchased with your account funds. See your plan documents for more information.
Qualifying expenses:
- Acupuncture
- Alcoholism treatment
- Ambulance and emergency health services
- Anesthesia (for non-cosmetic purposes)
- Athletic treatments/braces
- Bandages and related items (over-the-counter)
- Blood pressure monitor
- Body scans
- Breast pump
- Breastfeeding classes
- Chiropractic care
- Coinsurance (in-network dental, out-of-network dental, in-network medical, out-of-network medical, in-network prescription, out-of-network prescription)
- Copayment (in-network medical, out-of-network medical, in-network prescription, out-of-network prescription, in-network other, out-of-network other)
- Compression or anti-embolism socks, stockings or hose (10-20 mmHg)
- Contact lenses and solutions
- Contraceptives (prescription)
- Counseling (for treatment of a medical condition)
- COVID-19 at-home test kits
- Crutches, canes, walkers or like equipment (purchase or rental)
- Deductible (in-network medical, out-of-network medical, in-network prescription, out-of-network prescription)
- Defibrillator
- Dental bridge
- Dental denture
- Dental implants
- Dental sealants
- Diabetic monitors, test kits, strips and supplies
- Diagnostic services (other than dental or vision)
- Drug addiction treatment
- Eyeglasses (prescription)
- Fertility monitor (over-the-counter)
- Fertility treatment (for employee, spouse or dependent)
- First aid kits (over-the-counter)
- Hand sanitizer for COVID-19 protection
- Hearing aids and batteries
- Hospital services and fees
- Incontinence supplies
- Insulin, testing materials and supplies
- Laboratory fees
- Lactation supplies: creams/ointment, pad/shields, storage bags/bottles
- LASIK (eligible with detailed receipt)
- Learning disability treatments
- Listening therapy
- Masks for COVID-19 protection
- Mastectomy-related special bras
- Medical abortion
- Medical equipment (for treatment of medical condition) and repairs
- Medicines (over-the-counter)
- Menstrual care products
- Mileage for travel to/from eligible care (up to IRS limits)
- Nasal strips (over-the-counter)
- Nursing services (wages and taxes)
- Ob/gyn fees
- Occlusal guards to prevent teeth grinding
- Occupational therapy (related to a medical condition or disability)
- Operations (for non-cosmetic purposes)
- Organ transplants (recipient and donor)
- Orthodontia (braces and retainers, eligible with detailed receipt)
- Orthopedic and surgical supports
- Orthotics
- Ovulation monitor (over-the-counter)
- Oxygen
- Physical exams
- Physical therapy
- Pregnancy tests (over-the-counter)
- Prenatal vitamins
- Prescription drugs
- Prosthesis
- Psychiatric care
- Radon test kit
- Reading glasses (over-the-counter)
- Removal of benign mole, cyst or tumor
- Sanitizing wipes for COVID-19 protection
- Service animal
- Smoking cessation (programs/counseling)
- Smoking cessation drugs (prescription)
- Speech therapy
- Sterilization
- Stethoscope
- Sunglasses (prescription)
- Sunscreen
- Surgery (for non-cosmetic purposes)
- Therapy (for treatment of a medical condition)
- Transportation, parking and related travel expenses (essential to receive eligible care)
- Tubal ligation
- Urological products
- Vaccinations
- Varicose vein removal surgery (for medical care)
- Vasectomy
- Vision: ortho keratotomy/orthokeratology
- Walking aids (canes, walkers, crutches and related supplies)
- Wheelchair and repairs
- X-ray (medical)
Potentially qualifying expenses:
- Acne treatments (over-the-counter)
- Allergy and sinus medicine (over-the counter)
- Allergy treatments products (HEPA filters, air purifier, etc.)
- Alternative drugs, medicines and treatment products (for treatment of a medical condition)
- Alternative healers (for treatment of a medical condition)
- Antacid (over-the-counter)
- Aspirin or other pain reliever (over-the-counter)
- Asthma medicines or treatments (over-the-counter)
- Birth control (over-the-counter)
- Botox (for treatment of a medical condition)
- Breast reconstruction surgery (following mastectomy)
- Canker and cold sore treatments (over-the-counter)
- Car modifications (as required for a medical condition diagnosed by a licensed health care professional)
- Cobra premiums
- Cold and flu medicine (over-the-counter)
- Colonoscopy preparation kits
- Compression or anti-embolism socks, stockings or hose (20-30 mmHg or 30-40 mmHg)
- Cosmetic procedures or surgery for birth defects, accidents and/or disease
- Dental veneers (eligible with appropriate documentation)
- Dermatology treatments and products (for treatment of a medical condition)
- Diaper rash ointments and creams
- Doula or birthing coach
- Dyslexia treatment
- Ear drops and wax removal (over-the-counter)
- Exercise equipment or program (as treatment for a medical condition)
- Gastrointestinal medication (over-the-counter)
- Health club dues (as treatment for a medical condition diagnosed by a licensed health care professional)
- Home improvements (as required for a medical condition diagnosed by a licensed health care professional)
- Humidifier, air filter and supplies
- Hypoallergenic encasement products (difference in cost)
- Lactose intolerance (over-the-counter)
- Laser treatment
- Lice treatment (over-the-counter)
- Long-term care (LTC)
- Medicare Advantage premiums (only individuals over the age of 65)
- Medicare Parts B and D premiums (only individuals over the age of 65)
- Motion and nausea medication (over-the-counter)
- Orthopedic shoes and inserts (difference in cost only of specialized orthopedic shoe over like non-specialized shoe)
- Propecia (for treatment of a medical condition)
- Reconstructive surgery (following accident or medical procedure or condition)
- Rogaine or other hair regrowth medications (over-the-counter)
- Smoking cessation gum or patches (over-the-counter)
- Special school (for mental and physical disabilities)
- Special/durable medical equipment (rental or purchase)
- Spermicidals
- Storage fees (embryo, egg, sperm)
- Supplements (for treatment of medical condition)
- Swimming lessons (for treatment of a medical condition)
- Tuition or educational classes (for a specific medical condition)
- Wart removal treatments (over-the-counter)
- Weight management program (for treatment of a medical condition)
- Wigs
Non-qualifying expenses:
- Dental products for general health
- Gluten-free products
- Long-term care services
- Medigap premiums
- Prescription drugs for cosmetic purposes
- Prescription swim goggles and masks (scuba, sports)
- Sunglasses (over-the-counter)
- Tips/gratuities
- Transportation, parking and related travel expenses (for non-eligible expenses)
- Weight-loss program (to improve or maintain general health)