IRS Publication 502 defines medical expenses as:
"The costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments 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.
Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation."
You cannot include medical expenses that were paid by an insurance company or other source, such as another tax-preferred medical savings plan.
The medical expense must occur after the date of termination or another qualifying event.
For more information, please see Eligible Medical Expenses or Publication 502.