Generally, fees paid solely for access to a concierge medical service do not qualify as Section 213 medical expenses. While these fees can be structured in many different ways, they are typically paid to secure priority access to a concierge doctor, or for benefits like special waiting rooms, 24-hour access to the doctor, less waiting time before a medical appointment, etc. However, it is also possible that these fees could be structured as a member co-pay that actually could qualify as a Section 213 medical expense. However, if the fees are charged solely for access, rather than for the underlying medical care, they do not qualify for HSA or FSA reimbursement. For more information on the types of expenses that generally qualify as deductible medical expenses, visit Tax Facts Online. : Q .