5.1.A. ERMUSR 10-11-2011 - Laserfiche WebLink

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DAVID MARTIN AGENCY, INC. IRS Code Section 213(d) Eligible Medical Expenses An eligible expense is defined as those expenses paid for care as described in Section 213 (d) of the Internal Revenue Code. Below are two lists which may help determine whether an expense is eligible. For more detailed information, please refer to IRS Publication 502 titled, "Medical and Dental Expenses;' If tax advice is required, you should seek the services of a competent professional. Deductible Medical Expenses • Abdominal supports • Elastic hosiery (prescription) • Oxygen and oxygen • Abortion • Eyeglasses equipment • Acupuncture • Fees paid to health institute • Pediatrician • Air conditioner (when necessary prescribed by a doctor • Physician for relief from difficulty in • FICA and FUTA tax paid for • Physiotherapist breathing) medical care service • Podiatrist • Alcoholism treatment • Fluoridation unit • Postnatal treatments • Ambulance • Guide dog • Practical nurse for medical • Anesthetist • Gum treatment services • Arch supports • Gynecologist • Prenatal care • Artificial limbs • Healing services • Prescription medicines • Autoette (when used for relief of • Hearing aids and batteries • Psychiatrist sickness/disability) • Hospital bills • Psychoanalyst • Birth Control Pills • Hydrotherapy • Psychologist (by prescription) • Insulin treatment • Psychotherapy • Blood tests • Lab tests • Radium Therapy • Blood transfusions • Lead paint removal • Registered nurse • Braces • Legal fees • Special school costs for the • Cardiographs • Lodging (away from home for handicapped • Chiropractor outpatient care) • Spinal fluid test • Christian Science Practitioner • Metabolism tests • Splints • Contact Lenses • Neurologist • Sterilization • Contraceptive devices • Nursing (including board and • Surgeon (by prescription) meals) • Telephone or TV equipment to • Convalescent home • Obstetrician assist the hard-of-hearing (for medical treatment only) • Operating room costs • Therapy equipment • Crutches • Ophthalmologist • Transportation expenses • Dental Treatment • Optician (relative to health care) • Dental X-rays • Optometrist •Ultra-violet ray treatment • Dentures • Oral surgery • Vaccines • Dermatologist • Organ transplant (including • Vasectomy • Diagnostic fees donor's expenses) • Vitamins (if prescribed) • Diathermy • Orthopedic shoes • Wheelchair • Drug addiction therapy • Orthopedist • X-rays • Drugs (prescription) • Osteopath CONFIDENTIAL PAGE 7