Eligible Expenses


This list is not meant to be all-inclusive. For a full list please refer to IRS Code Section 213(d). Also, expenses marked with an asterisk (*) are potentially eligible expenses that require a Note of Medical Necessity from your health care provider to qualify for reimbursement.

Contents

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Eligible Expenses: Health Care
Ineligible Expenses: Health Care
Eligible Over-The-Counter Items
Dependent Care Expenses



Eligible Health Care Expenses

(Click on Category for details)

Caring for the Handicapped
Child Birth and Well-Being
Dental
Family Planning
Hearing
Medical Equipment
Medical Procedures
Medicines/Drugs
Routine or Preventative Care
Specialists
Therapy
Vision
Other

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Caring for the Handicapped
  • Automobile modifications*
  • Language training for disabled child*
  • Mentally handicapped or disabled person’s cost for special home*
  • Special education for the blind
  • Tuition at special school for handicapped
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Child Birth and Well-Being
  • Childbirth expenses (physician, hospital, etc.)
  • Doula*
  • Lactation consultant*
  • Lead-based paint removal*
  • Midwife services
  • Pedialyte for child's dehydration*
  • Special formula*
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Dental
  • Bridges
  • Crowns (non-cosmetic)
  • Dentures
  • Exams and teeth cleaning
  • Fillings
  • Gum treatment
  • Implants
  • Occlusal guards
  • Oral surgery
  • Orthodontia
  • Root canals
  • X-Rays
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Family Planning
  • Birthing/Lamaze
  • Condoms
  • Fertility treatments
  • Oral contraceptives
  • Pregnancy test kit
  • Prenatal vitamins*
  • Tubal ligation
  • Vasectomy
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Hearing
  • Hearing aid devices and batteries
  • Hearing exams
  • Telephone for the hearing impaired
  • Lab Exams/Tests
  • Blood tests
  • Body scans
  • Cardiographs
  • Cholesterol testing
  • Laboratory fees
  • Mammograms
  • Radiology
  • Urine/stool analysis
  • X-Rays
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Medical Equipment
  • Artificial limb/prosthetics
  • Autoette/wheelchair
  • Blood pressure monitor
  • Blood sugar test kit/strips
  • Compression hosiery (for treatment of varicose veins)*
  • Crutches
  • Custom orthotic
  • Diabetic supplies
  • Glucose monitoring test kit
  • Heating pads
  • Hot/cold packs
  • Medic-alert bracelet
  • Orthopedic shoes* (to the extent the cost exceeds that of normal shoes)
  • Prosthesis
  • Room vaporizer
  • Syringes
  • Wig*
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Medical Procedures
  • Acupuncture
  • Breast reconstruction surgery (following mastectomy due to disease)
  • Operations (non-cosmetic)
  • Organ donor’s medical expenses Surgical fees
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Medicines/Drugs
  • Fiber supplements*
  • Glucosamine/Chondrotin*
  • Herbal supplements *
  • Insulin
  • Prescription Drugs
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Routine or Preventative Care
  • Flu shots
  • Immunizations/Vaccinations
  • Physical exams
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Specialists
  • Christian Science Practitioner*
  • Chiropractor
  • Dermatologist
  • Nutritionist*
  • Osteopath
  • Psychiatrist
  • Psychologist
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Therapy
  • Alcoholism treatments
  • Drug dependency treatments
  • Massage*
  • Psychoanalysis*
  • Physical therapy
  • Smoking cessation programs
  • Speech therapy
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Vision
  • Artificial eyes
  • Contact lenses and cleaning solutions
  • Eye examinations
  • Eye surgery
  • Eyeglasses
  • Laser eye surgery/LASIK
  • Prescription sunglasses
  • Seeing eye dog and its upkeep
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Other
  • Ambulance service
  • Co-insurance and co-pays
  • Deductible eligible expenses
  • Hospital services
  • Special food/beverage* (cost difference from regular food purchase)
  • Stem cell harvesting*
  • Transportation expenses incurred for the rendering of medical services
  • Weight-loss program*
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Ineligible Expenses: Health Care

The IRS does not allow the following expenses to be reimbursed under FSAs, as they are not prescribed by a physician for a specific ailment.

  • Baby-sitting and Child Care*
  • Cosmetic Surgery/Procedures
  • Dancing/Exercise/Fitness Programs*
  • Diaper Service
  • Electrolysis
  • Exercise Equipment/ Personal Trainers
  • Hair Loss Medication
  • Hair Transplant
  • Health Club Dues*
  • Insurance Premiums and Interest
  • Long-Term Care Premiums
  • Marriage Counseling
  • Maternity Clothes
  • Swimming Lessons
  • Teeth Bleaching or Whitening
  • Vitamins or Nutritional Supplements*
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Eligible Over-The-Counter Items

Employees can use their FSA funds to purchase OTC items that are not considered a drug or a medicine (e.g. bandages, wound care, contact lens solution). The Benny Card can continue to be used for these purchases.

  • Asthma flow meters
  • Bandages
  • Blood pressure monitors
  • Blood test strips
  • Callous and corn removers
  • Cholesterol tests
  • Condoms
  • Contact lens solution
  • Crutches
  • Cushions, pads, arch supports
  • Denture care products
  • Eyeglasses
  • First-Aid kits
  • Gauze and gauze pads
  • Glucose Kits, monitors and testers
  • Heart rate monitors
  • Heating pads
  • Hydrogen Peroxide
  • Incontinence supplies for adults
  • Insulin/Diabetic Supplies
  • Medical bracelets and necklaces
  • Medical tape
  • Nebulizers
  • Rubbing alcohol
  • Supports and braces
  • Thermometers

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Dependent Care Expenses

Eligible expenses under a Dependent Care FSA are those that enable the participant or spouse to work or to look for work. A 'qualified dependent' must be under the age of 13, unless mentally or physically handicapped. The service provider cannot be an individual under the age of 19 whom a personal tax exemption may be claimed or a child of the participant or spouse.

Eligible Dependent Care Expenses

  • After-school care or extended day programs
  • Babysitters (not for social events)
  • Caregivers for a disabled spouse or dependent who lives with the participant
  • Child care centers that care for six or more children and that meet the IRS definition of a qualified day care center
  • Day camps
  • Household expenses provided that a portion of such expenses is incurred to ensure a qualifying dependent well-being and protection
  • Nursery schools
  • Transportation services provided by the dependent care provider

Ineligible Dependent Care Expenses

  • Babysitting for social events
  • Educational expenses
  • Expenses deducted from personal income tax return
  • Kindergarten
  • Overnight camps
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