dual purpose items that may be reimbursable with a physician's statement and items that are not reimbursable. This list is not all-inclusive. Over-the-counter expenses eligible for reimbursement under a Section 125 cafeteria plan Eligible expenses The following is a list of over-the-counter items the IRS has determined to be primarily for medical care and eligible for reimbursement. Over-the-counter medicines are allowable only with a written recommendation from a physician. Dual-purpose items The following list of dual-purpose over-the-counter items can be reimbursed if used for medical purposes. They must be accompanied by a medical practitioner's note stating the item is to treat a specific medical condition and not a cosmetic procedure. See also References Employee benefits Taxation in the United States Fiscal policy