Health Care FSA - Money in the FSA can be used to reimburse yourself for medical and dental expenses incurred by you, your spouse or eligible dependents (children, siblings, parents and other dependents as defined in your plan documents).

"Medical care" expenses as defined by IRS Code, Section 213(d) include amounts paid for the diagnosis, treatment, or prevention of disease, and for treatments affecting any part or function of the body. The expenses must be to alleviate or prevent a physical defect or illness. Expenses for solely cosmetic reasons generally are not expenses for medical care. Examples include face lifts, hair transplants, and hair removal (electrolysis). Also, expenses that are merely beneficial to one's general health (for example, vacations) are not expenses for medical care.

The following guidelines relate to expenses currently allowed and not allowed by the Internal Revenue Service as deductible medical expenses. This list is not necessarily inclusive or exclusive. It is based on Polestar Benefits' interpretation of IRS Section 213(d) and is not intended to be legal advice.

Questions regarding reimbursable health care expenses should be referred to a tax consultant.

Please note that the list is subject to change based on regulations, revenue rulings and case law. The list is intended only as a general guideline for covered expenses. All items on the list may be subject to further restriction. An employer may limit which expenses are allowable under their FSA or HRA plan offering.

Starting January 1, 2011, you will not be able to use these spending accounts to pay for most over-the-counter drugs and medicines unless you have a doctor's prescription. You will not need a prescription for insulin and diabetic supplies.

Below is a list of items that are typically covered.  If you are uncertain of an item, please let us know and we would be happy to help!

Doctors Note / Letter:  In addition to the required itemized documention, you will need to submit a letter of Medical Necessity to verify this expense is a medically-necessary treatment for a known medical condition.

Rx: In addition to the required itemized documentation, you will need to submit an actual prescription written by your doctor dated on or before the date you incurred the expense to verify this over-the-counter medicine is prescribed for a known medical condition.

Acupuncture

Adoption (medical expenses related to)

Alcoholism treatment

Allergy & sinus medicine and products (Rx - over-the-counter)

Allergy medication (with a doctors note)

Allergy treatments and products (with a doctors note)

Alternative dietary supplements (with a doctors note - for treatment of a medical condition)

Alternative drugs, medicines and treatment products (with a doctors note - for treatment of a medical condition)

Alternative healers (with a doctors notes - for treatment of a medical condition)

Ambulance and emergency health services

Anesthesia (for non-cosmetic purposes)

Antacid (Rx - over-the-counter)

Antibiotic ointment (Rx - over-the-counter)

Aspirin or other pain reliever (Rx - over-the-counter)

Asthma medicines or treatments (Rx - over-the-counter)

Athletic treatments / braces

Bandages and related items (over-the-counter)

Birth control (prescription or other)

Birth control (over-the-counter)

Blood pressure monitor

Blood sugar test kits and test strips

Body scans

Braille books and magazines (with a doctors note - difference in cost only)

Breastfeeding classes

Breast pump (to compensate for a medical condition)

Breast reconstruction surgery (with a doctors note - following mastectomy)

Canker & cold sore treatments (Rx - over-the-counter)

Car Modifications (as required for a medical condition diagnosed by a licensed health care professional)

Chest Rubs - (Rx - over-the-counter)

Childbirth classes

Chiropractic office visit or treatment

Christian Science Practitioners

Cholesterol test kits and supplies

Co-Insurance (dental, medical, prescription and vision)

Co-Payment (dental, medical, prescription and vision)

Cold & Flu medicine (Rx - over-the-counter)

Compression or anti-embolism socks, stockings or hose (with a doctors note)

Concierge medical fees (billed for actual services received)

Condoms

Contact lenses, cleaning solutions, etc

Contraceptives (prescription)

Contraceptives (over-the-counter with a doctors note)

Cord blood storage (for future treatment of a birth defect or known medical condition)

Corn and callus remover (Rx - over-the-counter)

Corneal keratotomy

Cough drops & sore throat lozenges (Rx - over-the-counter)

Cough syrup (Rx - over-the-counter)

Counseling (for treatment of a medical condition, not marriage)

Crutches, canes, walkers or like-equipment (purchase or rental)

Dancing lessons (for treatment of a medical condition)

Deductible for dental plan

Deductible for medical plan

Deductible for prescription plan

Deductible for vision plan

Dental care (for non-cosmetic purposes, including sealants)

Dental co-insurance

Dental co-payment

Dental Reconstruction

Dental Veneers (with a doctors note)

Dentures, bridges, etc.

Diabetic monitors, test kits, strips and supplies

Diagnostic services (other than dental or vision)

Diagnostic services (dental or vision)

Diaper rash ointments and creams (Rx - over-the-counter)

Dietary supplements (with doctors note - for treatment of a medical condition)

Doula or birthing coach (with a doctors note)

Drug addiction treatment

Drugs (prescription)

Dyslexia treatment

Ear drops & wax removal (Rx - over-the-counter)

Exercise equipment or program (with a doctors note - as treatment for a medical condition diagnosed by a licensed health care professional)

Eye examinations

Eye related equipment/materials

Eye surgery or treatment to correct vision

Eyeglasses (over-the-counter)

Eyeglasses (prescription)

Fertility monitor (over-the-counter)

Fertility treatment (for employee, spouse or dependent)

First aid kits (over-the-counter)

Fitness programs (with a doctors note - as treatment for a medical condition diagnosed by a licensed health care professional)

Flu shots

Gastrointestinal medication (Rx - over-the-counter)

Guide Dog (dog, training, care)

Health Club Dues (as a treatment for a medical condition diagnosed by a licensed health care professional)

Hearing Aids and Batteries

Herbal or Homeopathic medicines (with a doctors note)

Home improvements (with a doctors note - as required for a medical condition diagnosed by a licensed health care professional)

Hospital services and fees

Humidifier, air filter and supplies(with a doctors note)

Immunizations

Incontinence supplies

Infertility treatment (for employee, spouse or dependent)

Insulin, testing materials and supplies

Laboratory fees

Lactose intolerance (Rx - over-the-counter)

Lamaze classes

Laser eye surgery

Lasik

Laxatives (Rx - over-the-counter)

Learning disability treatments

Lice treatment (Rx - over-the-counter)

Listening therapy

Lodging (with a doctors note - essential to receive medical care)

Magnetic therapy (Rx - over-the-counter)

Massage therapy (with a doctors note - for treatment of a medical condition)

Mastectomy-related special bras

Medical abortion

Medical co-insurance

Medical co-payment

Medical equipment (for treatment of medical condition) and repairs

Medical monitoring and testing devices

Medical records charges

Medical supplies (for treatment of a medical condition)

Medicines (Rx - over-the-counter)

Medicines (prescription)

Midwife

Mileage (for travel to / from eligible health care – $0.23.5 effective 07/01/2011 per documented mile)

Modified equipment (with a doctors note - difference in cost only)

Monitors & test kits (Rx - over-the-counter)

Motion & nausea medication (Rx - over-the-counter)

Nasal sprays (Rx - over-the-counter)

Nasal strips (Rx - over-the-counter)

Non-prescription drugs and medicines (with a doctors note - for non-cosmetic purposes)

Norplant insertion or removal

Nursing services (wages and taxes)

Nutritional supplements (with a doctors note - for treatment of a medical condition)

OB/GYN fees

Occlusal guards to prevent teeth grinding

Occupational therapy (related to a medical condition or disability)

Office visits (chiro)

Office visits (dental)

Office visits (medical)

Office visits (psych/therapy)

Office visits (vision)

Operations (for non-cosmetic purposes)

Operations (for vision and dental only)

Optometrist / ophthalmologist fees

Organ transplants (recipient and donor)

Orthotics

Ortho keratotomy

Orthodontia (braces and retainers)

Orthopedic and surgical supports

Orthopedic shoes and inserts (with a doctors note - difference in cost only of specialized orthopedic shoe over like non-specialized shoe)

Over-the-counter acne treatments (Rx)

Over-the-counter allergy & sinus medicine (Rx)

Over-the-counter antacid (Rx)

Over-the-counter antibiotic ointment (Rx)

Over-the-counter aspirin or other pain reliever (Rx)

Over-the-counter asthma medicines or treatments (Rx)

Over-the-counter bandages and related items (Rx)

Over-the-counter canker & cold sore treatments (Rx)

Over-the-counter chest rubs (Rx)

Over-the-counter cold & flu medicine (Rx)

Over-the-counter cold & flu prevention (Rx)

Over-the-counter cough drops & sore throat lozenges(Rx)

Over-the-counter cough syrup (Rx)

Over-the-counter (Rx - eligible medical)

Over-the-counter eye care products (Rx)

Over-the-counter health care products (require a health care provider's prescription)

Over-the-counter medication (Rx - including for motion sickness, sleep aids and sedatives)

Over-the-counter products for dental, oral and teething pain (Rx)

Over-the-counter vision products

Ovulation monitor (over-the-counter)

Oxygen

Pain reliever (Rx - over-the-counter)

Physical exams

Physical therapy

Pregnancy tests (over-the-counter)

Prescription co-insurance

Prescription co-payment

Prescription drugs (for non-cosmetic purposes)

Propecia (Rx - for treatment of a medical condition)

Prosthesis

Psychiatric care

Psychoanalysis

Psychologist fees

Radial keratotomy (RK)

Reading glasses (over-the-counter)

Reconstructive surgery (with a doctors note - following accident or medical procedure or condition)

Removal of benign mole, cyst or tumor

Retin-A (Rx - for non-cosmetic purposes)

Sales tax, shipping and handling fees (for any eligible expense)

Smoking cessation (programs / counseling)

Smoking cessation drugs (prescription)

Smoking cessation gum or patches (Rx - over-the-counter)

Special equipment

Special foods (with a doctors note - gluten-free, salt-free or other for treatment of a medical condition; difference in cost only)

Special school (for mental and physical disabilities)

Speech therapy

Spermicidals

Sterilization

Student health fees for dental services (billed for actual services received)

Student health fees for medical services (billed for actual services received)

Student health fees for prescriptions (billed for actual services received)

Student health fees for vision services (billed for actual services received)

Sunglasses (prescription)

Sunscreen with SPF 30+, sunburn creams and ointments (Rx - over-the-counter)

Supplies (for treatment of a medical condition)

Surgery (for non-cosmetic purposes)

Swimming lessons (with a doctors note - for treatment of a medical condition)

Teeth grinding prevention devices

Therapy (for treatment of a medical condition)

Toothache and teething pain reliever (Rx - over-the-counter)

Transportation, parking and related travel expenses (essential to receive eligible care)

Tubal ligation

Urological products

Vaccinations

Varicose vein removal surgery (for medical care)

Vasectomy

Viagra and similar prescription medications

Vision co-insurance

Vision co-payment

Vitamins (prescription)

Walking aids (canes, walkers, crutches and related supplies)

Wart removal treatments (Rx - over-the-counter)

Weight loss counseling (with a doctors note)

Weight loss program (with a doctors note - for treatment of a medical condition)

Weight loss drugs (Rx - for treatment of a medical condition)

Wheelchair and repairs

Wound care (over-the-counter)

X-ray fees (dental)

X-ray fees (medical)