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Flexible Spending Accounts (FSA) - Eligible Expenses

What healthcare expenses qualify for reimbursement?
The following information from the IRS offers a summary of some of the healthcare expenses that are eligible for reimbursement through your personal spending accounts (PSA). This list is not all-inclusive and examples and specific requirements are subject to change by the Internal Revenue Service.

The IRS defines eligible healthcare expenses as amounts paid for the diagnosis, cure, mitigation or treatment of a disease, and for treatments affecting any part or function of the body. The expenses must be primarily to alleviate a physical or mental defect or illness.

Eligible Expenses
 
DENTAL SERVICES
  • Dental Services
  • Dental X-Rays
  • Dentures
  • Exams/Teeth Cleaning
  • Extractions
  • Fillings
  • Gum Treatment
  • Oral Surgery
  • Orthodontia/Braces

LAB EXAMS/TESTS

  • Blood Tests
  • X-Rays
  • Cardiographs
  • Laboratory Fees
  • Metabolism Tests
  • Spinal Fluid Tests
  • Urine/Stool Analyses

VISION SERVICES

  • Eye Examinations
  • Eyeglasses
  • Contact Lenses
  • Laser Eye Surgeries
  • Artificial Eyes
  • Prescription Sunglasses
  • Radial Keratotomy/LASIK

MEDICAL TREATMENTS/PROCEDURES

  • Acupuncture
  • Alcoholism (inpatient treatment)
  • Drug Addiction
  • Hearing Exams
  • Hospital Services
  • lnfertility
  • ln Vitro Fertilization
  • Norplant Insertion or Removal
  • Physical Exam
    (not employment related)
  • Physical Therapy
  • Reconstructive Surgery
    (if medically necessary due to congenital defect or accident)
  • Rolfing
  • Speech Therapy
  • Sterilization
  • Transplants (including organ donor)
  • Vaccinations/Immunizations
  • Vasectomy and Vasectomy Reversal
  • Weight Loss Programs
    (as prescribed by your doctor)
  • Well Baby Care
MEDICAL EQUIPMENT SUPPLIES AND SERVICES
  • Abdominal/Back Supports
  • Ambulance Services
  • Arches/Orthopedic Shoes
  • Contraceptive, prescribed
  • Counseling
  • Crutches
  • Guide Dog
    (for visually/hearing impaired)
  • Hearing Devices and Batteries
  • Hospital Bed
  • Lead Paint Removal
    (if not capital expense and incurred for a child poisoned)
  • Learning Disability
    (special school/teacher)
  • Medic Alert Bracelet or Necklace
  • Oxygen Equipment
  • Prescribed Medical and Exercise
  • Equipment
  • Prosthesis
  • Splints/Casts or Support Hose
    (if medically necessary)
  • Syringes
  • Transportation Expenses
    (essential to medical care)
  • Tuition Fee at Special School for Disabled Child
  • Weight Loss Drugs
    (to treat specific disease)
  • Wheelchair
  • Wigs (hair loss due to disease)

MEDICATION

  • Insulin
  • Prescribed Birth Control and
  • Prescription Drugs

OBSTETRIC SERVICES

  • Lamaze Class
  • Midwife Expenses
  • OOB/GYN Exams
  • OOB/GYN Prepaid Maternity Fees (reimbursable after date of birth)
  • Prenatal and Postnatal Treatments

PRACTITIONERS

  • Allergist
  • Chiropractor
  • Christian Science
  • Dermatologist
  • Homeopath
  • Naturopath
  • Osteopath
  • Physician

EXAMPLES OF ELIGIBLE OTC EXPENSES

  • Allergy medicine
  • Antacid
  • Anti-diarrhea medicine & laxatives
  • Band-Aids, bandages & gauze pads
  • Calamine lotion & bug bite medication
  • Carpal tunnel wrist support
  • Cold & flu medicine
  • Cold/hot packs for injuries
  • Condoms & spermicidal foam
  • Contact lens cleaning and wetting solution
  • Cough drops & throat lozenges
  • First aid cream & antibacterial ointment
  • First aid kits
  • Incontinence supplies
  • Liquid adhesive for cuts
  • Menstrual cycle products for pain & cramp relief
  • Motion sickness pills
  • Muscle or joint pain reliever
  • Nasal strips
  • Nicotine gum or patches for smoking cessation
  • Ointment or cream for sunburn
  • Pain reliever
  • Pedialyte
  • Pregnancy test kit
  • Reading glasses
  • Sinus medication & nasal sinus sprays
  • Sleep aids
  • Suppositories and creams for hemorrhoids
  • Thermometer
  • Wart remover treatment

EXAMPLES OF OTC EXPENSES REQUIRING A MEDICAL DOCTOR'S NOTE

  • Arthritis treatment
  • Chinese herbs, naturopathic, & dietary supplements
  • Depression medication
  • Hormone therapy
  • Lactose intolerant pills
  • Nasal spray for snoring
  • Orthopedic shoes and inserts (price difference only)
  • Sleeping aids
  • Sunscreen
  • Topical creams
  • Vitamins (to treat a medical condition)
  • Weight loss drugs

EXAMPLE OF INELIGIBLE OTC EXPENSES

  • Cosmetics
  • Deodorant
  • Face cream, suntan lotion, & moisturizers
  • Medicated shampoo & soap
  • Mouthwash
  • Multivitamins
  • Sleeping pills
  • Tissues
  • Toiletries
  • Toothbrush
  • Toothpaste
  • Vaseline
  • Weight scales
  • Vacation or travel for reasons other than receiving medical services

 

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