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. Administrative Plan 4/1/16 <br />. <br />Page 6-29 <br />Summary of Allowable Medical Expenses from IRS Publication 502 <br />Services of medical professionals <br />Surgery and medical procedures that are <br />necessary, legal, noncosmetic <br />Services of medical facilities <br />Hospitalization, long-term care, and in- <br />home nursing services <br />Prescription medicines and insulin, but <br />not nonprescription medicines even if <br />recommended by a doctor <br />Improvements to housing directly related <br />to medical needs (e.g., ramps for a wheel <br />chair, handrails) <br />Substance abuse treatment programs <br />Psychiatric treatment <br />Ambulance services and some costs of <br />transportation related to medical <br />expenses <br />The cost and care of necessary <br />equipment related to a medical <br />condition (e.g., eyeglasses/lenses, <br />hearing aids, crutches, and artificial <br />teeth) <br />Cost and continuing care of necessary <br />service animals <br />Medical insurance premiums or the cost <br />of a health maintenance organization <br />(HMO) <br />Note: This chart provides a summary of eligible medical expenses only. Detailed <br />information is provided in IRS Publication 502. Medical expenses are considered <br />only to the extent they are not reimbursed by insurance or some other source. <br />Families That Qualify for Both Medical and Disability Assistance Expenses <br />SAHA Policy <br />This policy applies only to families in which the head, spouse, or co-head is 62 or older <br />or is a person with disabilities. <br />When expenses anticipated by a family could be defined as either medical or disability <br />assistance expenses, SAHA will consider them medical expenses unless it is clear that the <br />expenses are incurred exclusively to enable a person with disabilities to work. <br /> <br />6-II.E. DISABILITY ASSISTANCE EXPENSES DEDUCTION [24 CFR 5.603(b) and <br />24 CFR 5.611(a)(3)(ii)] <br />Reasonable expenses for attendant care and auxiliary apparatus for a disabled family member <br />may be deducted if they: (1) are necessary to enable a family member 18 years or older to work, <br />(2) are not paid to a family member or reimbursed by an outside source, (3) in combination with <br />any medical expenses, exceed three percent of annual income, and (4) do not exceed the earned <br />income received by the family member who is enabled to work. <br />Earned Income Limit on the Disability Assistance Expense Deduction <br />A family can qualify for the disability assistance expense deduction only if at least one family <br />member (who may be the person with disabilities) is enabled to work [24 CFR 5.603(b)]. <br />3-157