The ICHRA must follow guidelines set forth by IRS Publication 502,  Medical and Dental Expenses. Below is an excerpt of what is included in the manual. 

ELIGIBLE MEDICAL EXPENSES 

Abdominal supports • Abortion • Acupuncture • Air conditioner (when necessary for relief from difficulty in breathing) • Alcoholism treatment • Ambulance • Anesthetist • Arch supports • Artificial limbs • Autoette (when used for relief of sickness/disability) • Birth control pills (by prescription) • Blood tests • Blood transfusions • Braces • Breast pumps and supplies • Cardiographs • Chiropractor • Christian Science practitioner • Contact lenses • Contraceptive devices (by prescription) • Convalescent home (for medical treatment only) • Crutches • Dental treatment • Dental X-rays • Dentures • Dermatologist • Diagnostic fees • Diathermy • Drug addiction therapy • Drugs (prescription) • Elastic hosiery (prescription) • Eyeglasses • Fees paid to health institute prescribed by a doctor • FICA and FUTA tax paid for medical care service • Fluoridation unit • Guide dog • Gum treatment • Gynecologist • Healing services • Hearing aids and batteries • Hospital bills • Hydrotherapy • Insulin treatment • Lab tests • Lead paint removal • Legal fees • Lodging (away from home for outpatient care) • Metabolism tests • Neurologist • Nursing (including board and meals) • Obstetrician • Operating room costs • Ophthalmologist • Optician • Optometrist • Oral surgery • Organ transplant (including donor’s expenses) • Orthopedic shoes • Orthopedist • Osteopath • Oxygen and 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 • Special school costs for treating disabilities (when doctor recommended) • Spinal fluid test • Splints • Sterilization • Surgeon • Telephone or TV equipment to assist the hard-of-hearing • Therapy equipment • Transportation expenses (relative to health care) • Treatments prescribed by a doctor • Ultraviolet ray treatment • Vaccines • Vasectomy • Vitamins (if prescribed) • Wheelchair • X-rays

INELIGIBLE MEDICAL EXPENSES 

Advance payment for services scheduled for next year • Athletic club membership • Automobile insurance premiums • Boarding school fees • Bottled water • Commuting expenses of a disabled person • Cosmetic surgery and procedures • Cosmetics, hygiene products, and similar items • Funeral, cremation, or burial expenses • Health programs offered by resort hotels, health clubs, and gyms • Illegal operations and treatments • Illegally procured drugs • Maternity clothes • Premiums for life insurance, income protection, disability, loss of limbs/sight, or similar benefits • Scientology counseling • Social activities • Special foods and beverages • Specially designed car for the handicapped other than an autoette or special equipment • Stop-smoking programs • Swimming pool • Travel for general health improvement • Tuition and expenses for school where availability of medical care isn't the reason for attending • Weight-loss programs • Sleep aids • Acne treatments • Cosmetics (including face cream and moisturizer) • Dietary supplements • Fiber supplements • Herbs • Lip balm (including Chapstick and Carmex) • Medicated shampoos and soaps • Sunscreen and tanning lotion • Toiletries (including toothpaste) • Vitamins • Weight-loss drugs for general wellness

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