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These frequently asked questions FAQs address whether certain costs related to nutrition, wellness, and general health are medical expenses under section of the Internal Revenue Code Code that may be paid or reimbursed under a health savings account HSA , health flexible spending arrangement FSA , Archer medical savings account Archer MSA , or health reimbursement arrangement HRA. Section of the Code generally allows a deduction for expenses paid during the taxable year for medical care if certain requirements are met.
Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners.
They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. They also include the costs of medicines and drugs that are prescribed by a physician. Medical expenses must be primarily to alleviate or prevent a physical or mental disability or illness.
They don't include expenses that are merely beneficial to general health. For more information about whether costs related to nutrition, wellness, and general health are medical expenses under section of the Code, see Publication , Medical and Dental Expenses PDF and Tax Topic , Medical and Dental Expenses. A1: Yes, because the dental exam provides a diagnosis of whether a disease or illness is present. A3: Yes, because the physical exam provides a diagnosis of whether a disease or illness is present.
A7: Yes, if the therapy is treatment for a disease. For example, an amount paid for therapy to treat a diagnosed mental illness is a medical expense, but an amount paid for marital counseling is not.