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Res* 304 = non-prescription sunglasses* 111 = vitamins and supplements* 305 = vision correction surgery 112 = orthotics Other codes 113 = electrolysis/hair restoration* 999 = other 114 = hearing aids Note: * indicates items that are generally not eligible health care expenses. 199 = other medical New IRS Tax Dependent Definition: A recent change to the Internal Revenue Code revised the definition of “dependent.” Generally speaking, a qualifying child must reside with you for mor.

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