Miscellaneous expenses, including birth control pills, installation and monthly rental charges for fluoride treatment to home water when recommended by a dentist, a stop-smoking or weight loss program prescribed by a physician for curing a specific ailment, and hypnosis for treatment of an illness. Halfway house care to help individuals adjust from life in a mental hospital to community living. Tutoring by a licensed school or therapist for a child with a severe learning disability, and special schooling for the mentally impaired or physically disabled person. Lifetime care payment to a private institution for lifetime care, treatment, or training of a mentally impaired or physically disabled patient. Medical information plan fees paid to a plan maintaining an individual s medical information by computer.
Special car controls for the physically disabled.
Reimbursement may also be made, at least in part, for certain capital expenditures which are primarily made for health care reasons. For example, an air conditioner installed in the home for a person with severe allergies may qualify for partial reimbursement. Another example might be the installation of an exercise swimming pool to aid in the recovery of a stroke victim. Special documentation is required. Expenses incurred by a domestic partner or the dependent children of a domestic partner unless such individual s are the employee s tax dependents.