IRS Publication 502. Eligible Medical expense
FatAn...@gmail.com
"
You cannot include in medical expenses the cost of an item ordinarily
used for personal, living, or family purposes unless it is used
primarily to prevent or alleviate a physical or mental defect or
illness. For example, the cost of a toothbrush and toothpaste is a
nondeductible personal expense.
Where an item purchased in a special form primarily to alleviate a
physical defect is one that in normal form is ordinarily used for
personal, living, or family purposes, the excess of the cost of the
special form over the cost of the normal form is a medical expense.
"
I have enrolled in a FSA (flexible savings account).The dentist has
prescribed a specialized electric toothbrush/cleaner for treatment of
gum condition.
My reading of the IRS rule is that a regular toothbrush would qualify
as a "normal form" and the
electric toothbrush would be a "special form".
But I'm getting some resistance with my FSA about treating this as a
qualified expense. They're saying it doesn't qualify even with the
dentist note prescribing the device.
I have heard of other people's FSA plans accepting this as a qualified
so it seems that there is a lot of confusion regarding IRS
guidelines.
Is there a definitive answer?
Phil Marti
> But I'm getting some resistance with my FSA about treating this as a
> qualified expense. They're saying it doesn't qualify even with the
> dentist note prescribing the device.
>
> I have heard of other people's FSA plans accepting this as a qualified
> so it seems that there is a lot of confusion regarding IRS
> guidelines.
>
> Is there a definitive answer?
Yes, and it lies with YOUR FSA. AFAIK there's nothing that requires them to
allow every deductible expense, and I know for sure that they can pay for
some things, e.g., OTC drugs, that are not deductible.
--
Phil Marti
Clarksburg, MD