Reimbursable Expenses

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."


The medical expense must occur after you retire or end Minnesota public employment, or are collecting a disability benefit from a Minnesota pension plan. An expense is incurred the date service is provided, not the date the bill is paid.


You cannot include medical expenses that were paid by an insurance company or other source, such as another tax-preferred medical savings plan.


For more information, please see Eligible Medical Expenses or Publication 502.