Capital expenditure - If the primary purpose is medical care, capital expenditure paid for special equipment installed in or improvements to the member's home are reimbursable. Storage costs associated with the freezing of blood cords, embryos, placentas and sperm (sperm banks) are generally reimbursable where a specific medical condition exists. Medical information plan: Amounts paid to a plan that stores medical information so that it can be retrieved from a computer database for medical care are reimbursable. However, medical expenses paid for other cosmetic procedures are not deductible medical expenses under section 213(d) of the Code and are therefore not reimbursable.
Travel - Amounts paid for transportation to another location, if the travel is primarily for and essential to receive medical services, are reimbursable. Hormone replacement therapy - Hormone replacement therapy (hormone pellets) is covered with a medical diagnosis. Compounded medications - Medications developed by medical professionals to treat a medical condition are reimbursable. Copies of medical records or X-rays: Reimbursement is made for payments necessary to duplicate medical records or X-rays.
Vitamins taken as treatment for a specific medical condition are reimbursable with a medical diagnosis. Medical aids - Medical aids such as false teeth, hearing aids, orthopaedic shoes, crutches and elastic stockings are reimbursed. Cosmetic procedures - Medical expenses for cosmetic procedures are only reimbursable if the procedure is necessary to improve a deformity resulting from, or directly related to, a congenital anomaly, a personal injury resulting from an accident or trauma, or a disfiguring disease. Certain over-the-counter (OTC) drugs and medicines, as well as menstrual care products, are now considered qualified medical expenses, without the need for a prescription.
Insulin, medical monitoring and testing devices and other non-medical health items are eligible without a prescription. Transportation - Amounts paid for transportation primarily for and essential to medical care are reimbursable. Scientology Audits - Amounts paid to the Church of Scientology for audits are not considered health care expenses. Christian Science Professionals - Medical expenses paid to Christian Science professionals are reimbursable.