Health Care Account - Eligible Expenses
Examples of Eligible Expenses for 2012
Note that if you simultaneously participate in a medical Health Savings Account (HSA), you may use your Health Care Flexible Spending Account only for eligible dental and vision expenses.
To qualify for reimbursement, health care expenses not covered by your medical and dental plan must be considered expenses for medical care under Section 105(b) or 213(d)(1) of the Internal Revenue Code. Examples include:
Deductibles and copayments under your medical and dental plan or other medical and dental plan covering your eligible dependents, such as:
- Hospital deductible and copayment
- Physician visit copayment
- Prescription drug copayment
- Durable medical equipment, including diabetic test strips and syringes
- Dental copayments for restorative care or orthodontia or dental implants
Transportation expenses primarily for and essential to medical care:
- For 1/1/11 through 6/30/11:
- Car reimbursement rate of 19 cents per mile for claims
- For 7/1/11 through 12/31/11:
- Car reimbursement rate of 23.5 cents per mile for claims
- For 2012:
- Car reimbursement rate of 23 cents per mile for medical claims
Expenses not paid by your medical and dental plan or by any other medical or dental plan covering your eligible dependents, such as:
- Prescription eyeglasses, contact lenses, and laser eye surgery
- Hearing care, including hearing aids and tests not reimbursed by your medical plan
- Services and prescription drugs for infertility treatment
- Uncovered health care services obtained outside of the provider network
- Mental health copayments and services over medical limits
- Smoking cessation drugs prescribed by a physician
- Weight-loss programs related to hypertension, diabetes, or other medical conditions
- Expenses in excess of medical or dental plan limits (e.g., orthodontic expenses greater than the limit set by your dental plan)
- Eye care supplies (e.g., contact lens cleaning, saline solutions)
- Charges for certain other medical services that would qualify as tax deductible medical expenses under IRS rules (Note: not all expense items listed in IRS Publication 502 are reimbursable expenses under a Health Care Flexible Spending Account)
- Certain over-the-counter (OTC) items such as those listed below that are purchased for treatment of a specific medical condition. Note: all reimbursable OTC expenses may only be reimbursed in reasonable quantities, such as one- to two-month supplies.
- Adult incontinence products (e.g., Depends)
- Breast pumps/lactation supplies
- Contact lens solution/eye drops
- Contraceptives and birth control products
- Ear supplies (e.g., ear plugs)
- First aid supplies
- Hand sanitizer
- Health monitors (e.g., blood pressure, cholesterol, HIV, thermometers)
| - Hearing aid batteries
- Heat wraps (e.g., ThermaCare)
- Heating pads/hot water bottles
- Insulin and diabetic supplies
- Pregnancy tests/ovulation kits
- Sunscreen (SPF 30 and greater)
- Supports/braces (e.g., ankle, knee, wrist, therapeutic glove)
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Certain over-the-counter (OTC) expenses such as those listed below if additional substantiation of a prescription is provided. This includes a medical provider's written prescription stating: patient's name, name of medicine/drug, diagnosis or medical condition warranting the medication, dosage requirements, and signature of medical provider.
- Acne treatments/medications
- Allergy and sinus medications (e.g., Benadryl, Claritin, Sudafed)
- Anti-fungal medications (e.g., Lotramin AF)
- Anti-itch medications (e.g., Caladryl, Cortizone)
- Antiperspirants
- Cold sore medications
- Cough, cold, and flu remedies
- Decongestants
- Dietary supplements (e.g., certain vitamins, minerals)
- Fiber supplements
- First aid creams
- Gastrointestinal aids (e.g., antacids, anti-diarrhea medicines, non-fiber laxatives, nausea medication)
- Herbal medicines
- Hormone therapy
| - Joint treatment (e.g., Glucosamine)
- Lactose intolerant pills
- Motion sickness pills
- Nasal sprays for congestion (e.g., Afrin)
- Nicotine patches/gum/lozenges
- Orthopedic inserts/shoes
- Pain relievers (e.g., aspirin, Excedrin, Tylenol, Advil, Motrin)
- Sleeping aids
- St. John's Wort
- Suppositories
- Toothache relievers (e.g., Oragel)
- Topical ointments
- Wart remover medications
- Weight-loss drugs
- Yeast infection creams (e.g., Monistat)
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Examples of Ineligible Expenses
