Examples of Eligible Expenses
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
- 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
Blood pressure monitor with doctor's order for treatment of a medical condition
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
- Transportation expenses primarily for and essential to medical care
Car reimbursement rate of 19 cents per mile for claims from January 1, 2008 to June 30, 2008
Car reimbursement rate of 27 cents per mile for claims July 1, 2008 to December 31, 2008.
- 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, such as contact lens cleaning or saline solutions
- Charges for certain other medical services that would qualify as tax deductible medical expenses under IRS rules (note that not all expense items listed in IRS Publication 502 are reimbursable expenses under a Health Care Flexible Spending Account)
- Certain over-the-counter items purchased for treatment of a specific medical condition, provided they are purchased in reasonable quantities, such as one- to two-month supplies. Examples include:
| Allergy medicine |
Incontinence supplies |
| Analgesics (pain relievers) |
Insect bite/sting medicine |
| Antacids/anti-diarrhea |
Menstrual pain relievers |
| Calamine lotion |
Motion sickness medicines |
| Cold and flu medicines |
Muscle/joint pain relievers |
| Contraceptives |
Nasal sprays for sinus conditions |
| Corn and callus removers |
Nicotine patches/gum/lozenges |
| Cough drops/cold lozenges |
Pain relievers |
| Diaper rash ointment |
Pregnancy tests |
| Electrolyte replacement therapy |
Sinus medications |
| Expectorants/cough medicines |
Sleeping aids |
| Eye drops |
Sunburn treatments |
| First aid supplies |
Sunscreen |
| Hemorrhoid treatments |
Wart removal treatments |
- Certain over-the-counter expenses with additional substantiation; this includes a medical provider's statement that the over-the-counter item is being purchased for a specific, named medical condition. Examples include:
| Acne treatment |
Hormone therapy |
| Antiperspirants |
Joint treatment (e.g., Glucosamine) |
| Arthritis treatment (Chondroitin) |
Lactose intolerance medicines |
| Breast Pump |
Nasal treatments for snoring |
| Dietary supplements (certain vitamins and minerals) |
Orthopedic inserts/shoes |
| Prenatal vitamins |
| Fiber supplements |
St. John's Wort |
| Herbal medicines |
Weight-loss drugs |
Examples of Ineligible Expenses
- Cosmetic surgery or treatment, such as a facelift, liposuction, hair transplants, electrolysis, collagen injections, Botox injections
- Dental procedures done solely for cosmetic reasons, such as bleaching, bonding, laminates, or veneers
- Drugs, such as Retin-A, Minoxidril, Propecia, or Rogaine, used solely for cosmetic reasons
- Eye wear service agreement or insurance unless it includes a check-up
- Finance charges, late fees, or charges for failed/missed appointments
- Health club dues, YMCA/YWCA dues, or charges for steam baths or massages for your general health or to relieve physical or mental discomfort
- Non-prescription eyeglasses, sunglasses, clip-ons, and contact lenses
- Premiums for long-term care coverage
- Massage therapy unless prescribed by a physician for a specific medical condition
- Weight-loss programs for your general health even when prescribed by a physician
- Expenditures that are merely beneficial or educational for your general health
- Expenses that are incurred before your election effective date or after March 15 of the following year
- Expenses that are incurred after your termination date unless you elect to prefund your account or continue through COBRA (see Flexible Spending Account Guide for more details)
- Premium payments for any insurance or HMO contract, such as the insurance premium paid for an individual policy or for the group insurance/HMO premium for you or your eligible dependents even if the premium was paid with after-tax dollars
- Any expense that may be reimbursed from another source, such as insurance
- Certain over-the-counter expenses, such as:
| Blemish concealer |
Hair growth treatments |
| Cosmetics |
Lip balms (e.g., ChapStick®) |
| Dental care products (dental floss, toothpaste/brushes, cleaning systems) |
Medicated shampoos |
| Moisturizers/skin lotions |
| Deodorant |
Mouthwash/fluoride rinse |
| Depilatories |
Soaps |
| Dietary food or drink products |
Suntan lotions |
| Facial creams |
Teeth-whitening products |
| Feminine hygiene products |
Most vitamins and minerals |
| Toiletries |
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