PIONEER TAX VENTURES

Acupuncture

Air conditioner necessary for relief from allergies or other respiratory problems

Alcoholism treatment

Analysis

Artificial limbs

Artificial teeth

Birth control pills prescribed by a doctor

Braille books and magazines used by a visually-impaired person

A clarinet and lessons to treat the improper alignment of a child’s upper and lower teeth

Contact lenses

Cosmetic surgery to improve a deformity

Dental fees and supplies

When prescribed by a doctor, you can deduct the extra cost of purchasing special food to alleviate a specific medical condition.

Doctor or physician expenses

Drug addiction treatment

Elastic hosiery to treat blood circulation problems

Exercise program if recommended by doctor to treat a specific condition

Extra rent/utilities for a larger apartment required in order to provide space for a nurse/attendant

Eye surgery, when it is not for cosmetic purposes only

Fertility treatment:  Limited to procedures such as in vitro fertilization (including temporary storage of eggs or sperm) and surgery, including an operation to reverse prior surgery that prevented the person operated on from having children.

Guide dog

Hospital care

Household help for nursing care services only

Insurance premiums for medical care coverage

Laboratory fees

Lead-based paint removal where a child has or had lead poisoning

Legal fees paid to authorize treatment for mental illness

Lifetime care advance payments

Lodging expenses while away from home to receive medical care in a hospital or medical facility

Long-term care insurance and long term care expenses

Mattresses and boards bought specifically to alleviate an arthritic condition

Medical aids. This includes wheelchairs, hearing aids and batteries, eyeglasses, contact lenses, crutches, braces, and guide dogs (including costs paid for their care).

Medical conference admission costs and travel expenses for a chronically ill person or a parent of a chronically ill child to learn about new medical treatments.

Medicines and prescription drugs

Nursing care.

Nursing home expenses if the there to obtain medical care.

Oxygen and oxygen equipment.

Reclining chair bought on a doctor’s advice by a person with a cardiac condition.

Special education tuition of mentally impaired or physically disabled person.

Smoking cessation programs.

Swimming costs, if therapeutic and prescribed by a physician.

Telephone cost, repair and equipment for a hearing-impaired person.

Television equipment to display the audio part of a TV program for hearing-impaired persons.

Transplants of an organ, but not hair transplants.

Transportation costs for obtaining medical care.

Travel expenses for parents visiting their child in a special school for children with drug problems, where the visits are part of the medical treatment.

Weight loss program, if it is recommended by a doctor to treat a specific medical condition or to cure any specific ailment or disease

Whirlpool baths prescribed by a doctor.

Wig for the mental health of a patient who lost his or her hair due to a disease.

X-ray services.