Capital Expense

A health care professional must provide evidence of medical necessity for the cost of installing equipment in the home to be an eligible medical expense. Include evidence of medical necessity by providing a Letter of Medical Necessity (LMN) that specifically identifies the recommendation and expense is for treatment of a medical condition with the request for reimbursement. 
A capital expense (permanent or portable) can be reimbursed if its purpose is to provide medical care for you, your spouse or dependent. Expenses for improvements or special equipment added to your home can be reimbursed if the main purpose of the item is medical care. How much is reimbursed depends on the extent to which the expense permanently improves the property and whether others benefit.
Note: The amount paid for the improvement is reduced by the increase in the value of your home or property. The difference between the cost of the improvement minus the increased value equals the eligible expense. Also see Publication 502 at www.irs.gov for more information including a worksheet.

Breast Reduction

A health care professional must provide evidence of medical necessity for the cost of a breast reduction to be an eligible medical expense. Include evidence of medical necessity by providing a Letter of Medical Necessity (LMN) that specifically identifies the recommendation and expense is for treatment of a medical condition with the request for reimbursement. 
Note: A breast reduction for the sole purpose of improving appearance is not an eligible expense.

Breast Implants or Removal

A health care professional must provide evidence of medical necessity for the cost of breast implants or removal to be an eligible medical expense. Include evidence of medical necessity by providing a Letter of Medical Necessity (LMN) that specifically identifies the recommendation and expense is for treatment of a medical condition with the request for reimbursement.

Blood Storage

A health care professional must provide evidence of medical necessity for the cost of blood storage to be an eligible medical expense. Include evidence of medical necessity by providing a Letter of Medical Necessity (LMN) that specifically identifies the recommendation and expense is for treatment of a medical condition with the request for reimbursement. Storage fees should not exceed six months.
Note: As long as a medical condition is present, the cost to store blood would be an eligible medical expense. This included the cost of collecting, freezing and storing umbilical cord blood.

Blood Donor Fee

A health care professional must provide evidence of medical necessity for the cost of blood donation to be an eligible medical expense. Include evidence of medical necessity by providing a Letter of Medical Necessity (LMN) that specifically identifies the recommendation and expense is for treatment of a medical condition with the request for reimbursement. 
Note: A fee associated with blood donation, when the blood is for the subsequent use by the participant, spouse or eligible dependent, is an eligible medical expense.