We Design, Build and Manage Employee Benefit Programs

The Choice Care Card ™ may be used at certain merchant or provider types. Some employers may
restrict where The Choice Care Card™ is used based on the parameters of the health care plan.
Please check the merchant or provider types to be covered.

The following is a list of expenses that the U.S. government has considered deductible for income
tax purposes. A complete list is available in the Internal Revenue Publication 502,
"Medical and Dental Expenses."

PROFESSIONAL SERVICES

• Chiropodist, Chiropractor
• Christian Science practitioner
• Dermatologist
• Dentist
• Gynecologist, Obstetrician
• Neurologis
• Oculist
• Optician, Optometrist
• Orthopedist
• Osteopath
• Payments to an unlicensed practitioner are deductible if the type and quality of the services are not illegal
• Pediatrician
• Physician
• Physiotherapist
• Podiatrist
• Practical nurses expenses or other nonprofessional nurse for medical services only; not for care of a healthy person or a small child who is not ill. Costs for medical care of an elderly person unable to get about, or a person subject to spells, are deductible expenses.
• Psychiatrist, Psychoanalyst,
• Psychologist
• Registered nurse
• Surgeon
 

EQUIPMENT AND SUPPLIES

• Abdominal supports
• Air conditioner where it can be demonstrated necessary for relief from an allergy or for relieving difficulty in breathing
• Ambulance hire
• Arches
• Artificial teeth, eyes
• Autoette (auto device for handicapped person) but not if used to travel to a job or a business
• Back supports
• Braces
• Contact lenses, eyeglasses
• Cost of installing stair seat elevator for a person with a heart condition
• Crutches
• Elastic hosiery
• Fluoridation unit in the home
• Hearing aids and Heating devices
• Invalid chair or Reclining chair, if prescribed by a doctor
• Iron lung
• Orthopedic shoes
• Repair of special telephone equipment for the deaf
• Sacroiliac belt
• Special mattress and plywood bed boards for relief of arthritis or spine
• Splints
• Truss
• Wig, when advised by doctor as essential to the mental health of a person with complete hair loss from disease

MEDICAL TREATMENTS

• Acupuncture
• Ambulance
• Chiropractic
• Diathermy
• Electric shock
• Hearing services
• Hydrotherapy (water treatments), Whirlpool baths
• Injections and Insulin treatments
• Lasix Surgery
• Navaho healing ceremonies ("sings")
• Nursing
• Organ transplant
• Pre-natal and post-natal treatments
• Psychotherapy
• Radium therapy
• Sterilization
• Ultra-violet ray treatments
• Vasectomy
• X-ray treatments
 

MEDICINE AND DRUGS

• Drugs, including OTC drugs
• Contact lenses solutions
 

LABORATORY EXAMINATION AND TESTS

• Blood tests
• Cardiographs
• Metabolism tests
• Spinal fluid tests
• Sputum tests
• Stool examination, urine analysis
• X-ray examinations
 

DENTAL SERVICES

• Cleaning of teeth, dental x-rays, filling of teeth
• Extraction of teeth, gum treatments
• Oral surgery
 

HOSPITAL SERVICES

• Anesthetist, Oxygen mask or a tent
• Hospital bills, operating room charges, Vaccines
• X-ray technician
 

MISCELLANEOUS

• Alcoholic inpatient care tests
• Asylum
• Birth control pills or other birth control items prescribed by your doctor
• Braille books to the extent the cost is in excess of a regular edition of the same work
• Clarinet lessons when they are advised by a dentist for treatment of tooth defects
• Convalescent home (for medical treatment only)
• Drug treatment center (for inpatient care cost only

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Phone (800) 572-8859 • Fax: (888) 469-1922 • Email: info@psabenefits.com
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