Eligible medical expenses
Medical expenses that can be reimbursed
Note: The current IRS Publication 502 always supersedes MSRS' documentation regarding reimbursable health-care related expenses. Publication 502 changes periodically.
Medical expense defined (IRS Publication 502)
Dual-use expenses are those that can be used either to treat a medical condition or to promote general health. Some examples of dual-use expenses include fish oil, sunscreen, and glucosamine. For a more complete list of dual-use expenses, please see Eligible Medical Expenses.
If medically necessary, a dual-use expense can be reimbursed.
The reimbursement request must be accompanied by a prescription or Letter of Medical Necessity signed by a qualified medical practitioner*. The prescription must:
Specify the condition requiring the treatment or expense.
Recommend the purchase of the particular item or service to treat the condition.
Be dated prior to purchasing the dual-use expense.
Be updated by a qualified medical practitioner* on an annual basis to continue to be eligible for reimbursements.
*Qualified medical practitioner includes: medical doctor, chiropractor, physician assistant, ophthalmologist, dentist, nurse practitioner, and osteopathic doctor (OD). Please note: While a naturopathic doctor can be certified by the State of Minnesota to help consumers make informed decisions, federal and Minnesota state governments do not recognize them as having the ability to write prescriptions.