A
Acupuncture
Air purifier
Alcoholism treatment
Allergy medication
Alternative healer †
Ambulance
Artificial limbs/teeth

B
Band-aids/bandages
Birthing classes (portion related to birthing)
Blood pressure monitor
Blood sugar test kit
Body scan
Breast pump †
Breast reconstruction surgery following a mastectomy

C
Chemotherapy
Chiropractic services
Christian Science practitioner services
Co-payments
Computer storage of medical records
Contact lenses and solutions
Crutches

D
Decongestants
Deductibles
Dental services (non-cosmetic)
Dentures/artificial teeth
Diabetic supplies
Diagnostic fees and services
Drug addiction/overdose treatment
Drug and medical supplies

E
Ear plugs (for medical condition) †
Equipment for the handicapped
Eye drops
Eye examination
Eye surgery (i.e. cataracts, LASIK, etc.)
Eyeglass cleaners
Eyeglasses (prescribed)

F
First Aid Kits
Flu shots
Fluoride treatments (dental)

G
Gambling addiction treatment
Genetic testing (to determine medical defects) †
Glucose monitor
GYN Exams

H
Hearing devices and batteries
Hearing tests
Holistic and natural healer services †
Home care nursing services
Hormone therapy treatment for menopause †
Hospital expenses (non-cosmetic)

I
Immunizations
Incontinence supplies
Insulin

L
Laboratory fees
Lactation consultant services †
Lamaze classes (portion related to birthing)
Language training (for disabled individual) †
Laser eye surgery
Learning disability expenses (fees to school or specially trained tutor) †

M
Massage therapy †
Medical conference (admission and transportation) - related to a medical condition for self or dependent
Medical expenses in excess of usual, customary and reasonable (UCR)
Medical record charges

N
Nasal sprays
Nasal strips
Nutritionist expenses †

O
Obstetrical expenses
Occlusal guard (to prevent teeth grinding)
Occupational therapy
Oral surgery
Orthodontic expenses
Orthopedic devices
Over-the-counter medications (not to include nutritional supplements, cosmetic care items or items primarily used for general health)
Oxygen

P
Pain relievers
Pap smears
Physical exams (not employment-related)
Physical therapy (for specific medical condition)
Prenatal vitamins
Prescription medicines (non-cosmetic)
Prosthesis
Psychiatric care
Psychological care & counseling

R
Radial keratotomy
Reading glasses (OTC)
Routine physicals
Rubbing alcohol

S
Safety glasses (prescription only)
Schools and education (special) †
Screening test for medical diagnosis
Seeing-eye dog (purchase, training & care)
Sinus medications
Sleep deprivation treatments †
Sleeping aids
Smoking cessation program
Sunglasses (prescription)
Supplies to treat a medical condition
Surgical fee (non-cosmetic)

T
Taxes on medical services and products
Therapy, for medical care only
Thermometers (medical)
Transplant expenses (surgical, hospital, laboratory and transportation expenses for organ donor)
Transportation and travel expenses for person receiving medical care

U
Umbilical cord (collection, freezing and storage for imminent use to treat a specific medical condition)
Usual, reasonable and customary (UCR), charges in excess of UCR

V
Vaccines
Varicose vein treatment (non-cosmetic)
Vision correction procedures
Vitamins, OTC †
Vitamins (prescription)

W
Weight loss drugs/programs (associated with a certain disease) †
Wheelchair

X
X-rays