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Low Income Home Energy Assistance Program Division 10 Service 415 Program 415 Chapters 05 - 65 North Dakota Department of Health and Human Services
o Dentures o Hearing aids o Prosthetics o Prescription eyewear
• Securing and maintaining a service animal, including the cost of food and veterinarian bills.
• Reasonable cost of transportation and lodging to obtain medical treatment or services including trips to a pharmacy, dental office, optometrist, etc. The current Medicaid rates are used to determine the cost of transportation and lodging.
EXCEPTION: Meals are not an allowable expense for households who must travel to obtain medical care.
• Maintaining an attendant, homemaker, home health aide, child care services or housekeeper necessary due to age, disability or illness.
• Child care expenses for a child receiving SSI which are necessary and identifiable.
Example: Mom is not working and stays home to care for her disabled child receiving SSI. Mom takes the child to a child care facility while she runs errands, medical appointments, etc. The child care expense incurred is an allowable medical expense deduction.
• Monthly phone fees for the medic alert system. The basic fee for the phone is allowed as a medical expense.
• Payments on loans for one-time medical expenses or medical expenses billed on a credit card are deductible, but the interest must not be allowed as part of the deduction.