In addition to the ones already shown, other eligible expenses include (but are not limited to) X-rays, labs, Lasik eye surgery, ambulance and emergency room fees, before- and after- school programs, babysiting (excluding payments to dependent relative younger than 19), and summer camps.

In addition to the ones already shown, other ineligible expenses include (but are not limited to) bleaching/whitening of teeth, cosmetic procedures/surgery, exercise equipment, vitamins, and overnight camps.

A full list of eligible and ineligble expenses is available on the IRS website, www.irs.gov, in IRS Publication 502, "Medical and Dental Expenses," and in IRS Publication 503, "Child and Dependent Care Expenses."