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Internal Revenue Service (IRS) Publications
Related Documents:
IRS 213: FSA Eligible Medical Expenses
IRS 502: Medical and Dental Expenses
IRS 969: HSAs and Other Tax-Favored Health Plans
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Publication 213 (d): Flexible Spending Account (FSA) Eligible Medical Expenses

An eligible expense is defined as those expenses paid for care. This publication lists Deductible Medical Expenses, Eligible Over-the-Counter Drugs, Non-Deductible Medical Expenses, Ineligible Over-the-Counter Drugs, Dependent Care Reimbursement, Dependent Care Expenses that are Eligible, and Dependent Care Expenses that are not Eligible.


Publication 502: Medical and Dental Expenses

This publication explains the itemized deduction for medical and dental expenses claimed on Schedule A (Form 1040). It discusses what expenses, and whose expenses, you can and can't include in figuring the deduction.


Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans

Health Savings Accounts (HSAs), Flexible Spending Accounts (FSAs), and Health Reimbursement Arrangements (HRAs) are programs designed to give individuals tax advantages to offset health care costs. This publication explains these programs in detail and how to qualify for each, how to contribute, reporting contributions on tax returns, and program specific information.