Childbirth Classes/Lamaze

Class time instruction related to childbirth (including breathing and relaxation techniques, stages and phases of labor, labor and delivery procedures, birthing positions, movie depicting vaginal and cesarean delivery and cesarean discussion) is an eligible medical expense.
Note: Documentation must clearly show the portion of the Lamaze classes dedicated to childbirth. Reimbursement will be just for that portion. Expenses are eligible only for the woman who is having the child. Expenses for the spouse or partner attending the class with the pregnant woman are not eligible.

Childbirth

Amounts paid to a physician or licensed midwife for delivery charges are eligible medical expenses. Additonal costs related to certain maternity items such as products that reduce discomfort associated with pregnancy (i.e. maternity girdle and maternity support belts) are also eligbile expenses.

Car Modification

A health care professional must provide evidence of medical necessity for the cost of car modifications such as hand controls and other special equipment installed in a car including installation costs 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: The cost of operating a specially equipped car is not an eligible medical expense.

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.