Medical expense that is primarily to alleviate or prevent a physical or mental defect or illness. This is defined by the Internal Revenue Service Code Section 213(d). Qualified medical expenses include medical, dental, and vision care deductibles, copayments, and coinsurance. Out-of-pocket costs not reimbursed by insurance (amounts above what insurance pays or amounts in excess of reasonable and customary charges). Expenses not covered by a health care policy (routine physical examinations or well-baby visits). Any other out-of-pocket medical expenses that are considered eligible as a tax deduction for federal income tax purposes.