FSA Eligible Expenses
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.
"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.
Is your item eligible, or do you need to submit a Doctors Note / Rx?
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.
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.
A
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
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
B
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)
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)
C
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)
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)
D
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
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
E
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)
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)
F
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
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
G
Gastrointestinal medication (Rx - over-the-counter)
Guide Dog (dog, training, care)
Guide Dog (dog, training, care)
H
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)
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)
I
Immunizations
Incontinence supplies
Infertility treatment (for employee, spouse or dependent)
Insulin, testing materials and supplies
Incontinence supplies
Infertility treatment (for employee, spouse or dependent)
Insulin, testing materials and supplies
L
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)
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)
M
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)
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)
N
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)
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)
O
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
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
P
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
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
R
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)
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)
S
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)
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)
T
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
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
U
Urological products
V
Vaccinations
Varicose vein removal surgery (for medical care)
Vasectomy
Viagra and similar prescription medications
Vision co-insurance
Vision co-payment
Vitamins (prescription)
Varicose vein removal surgery (for medical care)
Vasectomy
Viagra and similar prescription medications
Vision co-insurance
Vision co-payment
Vitamins (prescription)
W
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)
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
X-ray fees (dental)
X-ray fees (medical)
X-ray fees (medical)
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