Hardship - Medical Care Definition IRC §213(d)
Q. In the Safe-Harbor definition of hardship, one of the reasons justifying a hardship withdrawal is payment of expenses for medical care. For these purposes, what does the term "medical care" mean? Rev. 04/08/02
A. "Medical care" for hardship withdrawal purposes is defined by reference to Internal Revenue Code §213(d), which states:
"The term "medical care" means amounts paid –
for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body,
for transportation primarily for and essential to medical care referred to in subparagraph (A),
for qualified long term care services (as defined in §7702(B)(b)), or
for insurance (including amounts paid as premiums under Part B of Title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged) covering medical care referred to in subparagraph (A) and (B) or for any qualified long term care insurance contract (as defined in §7702(B)(b)