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© Hitesman & Wold, P.A. 2019 <br />Cafeteria Plan <br />Summary Description (3-11) <br />61 <br />Psychiatric Care <br />Allowable expenses: <br />• Services of psychotherapists, psychiatrists and <br />psychologists <br />Expenses specifically disallowed by the IRS or courts: <br />• Psychoanalysis undertaken to satisfy curriculum <br />requirements of a student <br />Miscellaneous Charges <br />Allowable expenses: <br />• X-rays <br />• Expenses for services connected with donating <br />an organ <br />• Excess cost of medically prescribed diet <br />• The cost of a medically prescribed weight loss <br />program <br />• Breast reconstructive surgery following <br />mastectomy as part of treatment for cancer <br />• Contraceptives <br />• Fertility treatments <br />• Medical records charges <br />• Bandages <br />• Lactation supplies for nursing mothers <br />• Cost of transportation primarily for and essential <br />to medical care (e.g., the expense of traveling <br />to and from a medical service provider) <br />• Menstrual care products, which include <br />tampons, pads, liners, cups, sponges, or similar <br />products used by individuals with respect to <br />menstruation or other genital-tract secretions <br />Expenses specifically disallowed by the IRS or courts: <br />• Expenses of divorce when doctor or psychiatrist <br />recommends divorce <br />• Cost of toiletries, cosmetics, and sundry items <br />(e.g., soap, toothbrushes) <br />• Cost of special foods taken as a substitute for <br />regular diet, when the special diet is not <br />medically necessary or taxpayer cannot show <br />cost in excess of cost of a normal diet <br />• Maternity clothes <br />• Diaper service <br />• Distilled water purchased to avoid drinking <br />fluoridated county water supply <br />• Installation of power steering in automobile <br />• Pajamas purchased to wear in hospital <br />• Mobile telephone used for personal calls as well <br />as calls to physician <br />• Union dues for sick benefits for members <br />• Contributions to state disability funds <br />• Auto insurance providing medical coverage for <br />all persons injured in or by the taxpayer’s <br />automobile, where amounts allocable to <br />taxpayer and dependent is not stated separately <br />• Long-term care services <br />• Funeral expenses <br />Insurance <br />Allowable expenses: <br />• None <br />Expenses specifically disallowed by the IRS or courts: <br />• Health insurance premiums (including individual <br />and non-employer sponsored coverage and <br />continuation premiums) <br />• Long term care insurance premiums <br />