Athletic or health club membership

Automobile Insurance premium allocable to medical coverage

Babysitting, Childcare and Nursing Services for a Normal, healthy baby

Controlled Substances

Cosmetic surgery and procedures (unless for deformity)

Cosmetics, hygiene products or similar items

Dancing Lessons

Diaper Service

Domestic Help

Electrolysis or hair removal

Flexible Spending Account

Funeral, cremation or burial expenses

Future Medical Care

Hair Transplant

Health Club Dues

Health Coverage Tax Credit

Health Savings Account (HSA)

Household Help

Illegal operations and treatments

Maternity clothing

Medical Savings Account (MSA)

Medicines and Drugs from Other Countries

Nonprescription Drugs and Medicines

Nutritional supplements

Personal Use Items

Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits

Swimming Lessons

Teeth Whitening

Veterinary Fees

Weight-Loss Program