Health Care Expenses

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FSA Health Care Expenses

Information included in this site is general and may be changed or updated without notice. For individual, tax related information, please consult your tax adviser. In case of a conflict between your plan documents and this information, the plan documents will govern. Please refer to the Summary Plan Description for more information about your covered benefits.

Browse the Health Care Expenses Table to see if a particular item is covered.

A

Expense	Covered	Not Covered	IRS Guidelines
Acne Treatment			When used for the treatment of acne, the cost of acne treatment is a qualified medical expense. Must be prescribed by a physician in order to be reimbursed.
Acne Treatment			When the treatment is for cosmetic purposes (for ex., to reduce wrinkles), the cost is not a qualified medical expense. The cost of regular skin care is not a qualified medical expense.
Acupuncture			The cost of acupuncture is a qualified medical expense.
Adoption			If the child is a tax-qualified dependent at the time services were rendered, medical expenses paid for a child prior to adoption are qualified medical expenses.
Adoption			Fees relating to the adoption process and for medical expenses incurred prior to beginning adoption negotiations are not reimbursable. Expenses incurred by the birth mother associated with an adopted baby’s birth are not reimbursable for the FSA participant.
Air Conditioning, Air Filter, Purifier			When recommended by a health care professional for a medical condition, the cost of a portable or permanent unit is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. For permanent units, see Capital Expenses.
Alcoholism, Drug Addiction			The cost of treatment at a center for alcohol or drug addiction is a qualified medical expense. This includes meals and lodging provided by the inpatient center during treatment. When recommended by a health care professional, fees and transportation to attend Alcoholics Anonymous (AA) meetings are reimbursable. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. Also see Transportation.
Allergy Medicine			When used to treat or alleviate allergy symptoms, the cost of allergy medicine is a qualified medical expense. (Examples include Benadryl, Claritin, Dimetapp, etc.) Must be prescribed by a physician in order to be reimbursed.
Allergy Treatment Products			When recommended by a health care professional for a medical condition, the cost of an allergy treatment product may be a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. Also see Air conditioner, air filter, purifier. Note: The reimbursable expense includes only the amount above the cost of the product in its standard form.
Allergy Treatment Products			Fees for ambulance service are covered.
Alternative Provider			When recommended by a health care professional for a medical condition, the cost of a homeopathic or holistic treatment/procedure may be a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Alternative Provider			Naturopathic procedures and treatments using natural agents such as air, water or sunshine are generally not reimbursable.
Ambulance			The fee paid for ambulance service is a qualified medical expense.
Analgesics			The cost of an analgesic is a qualified medical expense. (Examples include Advil, aspirin, Caladryl, Tylenol, Vicks, etc.) Must be prescribed by a physician in order to be reimbursed.
Anesthesiology			Anesthesiology fees are qualified medical expenses.
Antacids			The cost of an antacid is a qualified medical expense. (Examples include Alka-Seltzer, Brioschi, Maalox, Milk of Magnesia, Mylanta, Pepto-Bismal, Prilosec OTC, etc.) Must be prescribed by a physician in order to be reimbursed.
Antibiotic Ointment			The cost of antibiotic cream or ointment is a qualified medical expense. (Examples include Cortaid, Neosporin, Polysporin, etc.) Must be prescribed by a physician in order to be reimbursed.
Antihistamines			The cost of an antihistamine is a qualified medical expense. (Examples include Benadryl, Claritin, etc.) Must be prescribed by a physician in order to be reimbursed.
Anti-Itch Cream			The cost of anti-itch cream is a qualified medical expense. (Examples include Aveeno/Gold Bond Anti-Itch, Benadryl, Cortaid, calamine lotion, Coritzone, Gold Bond, Lanacane, etc.) Must be prescribed by a physician in order to be reimbursed.
Appearance Improvement			See Cosmetic Treatment.
Arch Support			See Orthopedic Shoes and Inserts.
Arthritis Care			The cost of arthritis care is a qualified medical expense. (Examples include arthritis gloves, Arthritis Hot, Bengay, Capzasin, etc.) Must be prescribed by a physician in order to be reimbursed.
Artificial Insemination			See Fertility
Artificial Limb			Amounts paid for the design and purchase of an artificial limb are qualified medical expenses.
Artificial teeth			See Dental Treatment.
Aspirin			The cost of aspirin is a qualified medical expense. Must be prescribed by a physician in order to be reimbursed.
Asthma Equipment			When recommended by a health care professional for the treatment of asthma, the cost of asthma equipment (for ex., a nebulizer or peak flow meter) is a qualified medical expense.
Automobile Modifications			See Car.

B

Expense	Covered	Not Covered	IRS Guidelines
Babysitting/Child and Dependent Care			The cost of babysitting, child care and nursing services for a healthy child or dependent are not qualified medical expenses. Also see Disabled Dependent Care.
Bandages			The cost of bandages is a qualified medical expense. (Examples include Ace bandages, Band-Aid, Curad, Johnson & Johnson, Nexcare, etc.)
Behavioral Modification Program			See Schools, Special; and Tuition.
Birth Control			The cost of prescription birth control (such as an IUD, diaphragm, pill, Norplant, etc.) is a qualified medical expense. Amounts paid for over-the-counter products and devices (such as condoms, spermicide, pregnancy test kit, etc.) are qualified medical expenses.
Birthing Classes			See Childbirth classes/Lamaze.
Birthing Coach			See Doula
Bleaching/Teeth Whitening			See Cosmetic Treatment.
Blood Donation			A fee associated with blood donation, when the blood is for the subsequent use by the participant, spouse or eligible dependent, is a qualified medical expense.
Blood Pressure Monitoring Device			The cost of a blood pressure monitoring device is a qualified medical expense.
Blood Sugar Test Kit and Strips			Amounts paid for a blood sugar testing kit and strips are qualified medical expenses.
Body Scan			The cost of a body scan (for ex., an MRI) is a qualified medical expense.
Bonding of the Teeth			See Cosmetic Treatment.
Braces			See Orthodontia.
Braille Books/Magazines			For use by visually impaired persons, the cost of Braille books and magazines are medical expenses. Note: The reimbursable expense includes only the amount above the cost of the product in its standard form.
Breast Augmentation			The cost of a breast augmentation (such as an implant or injection) is not a qualified medical expense. Also see Cosmetic Treatment.
Breast Pump, Purchase or Rental of			The cost for the purchase or rental of a breast pump is a qualified medical expense.
Breast Reconstruction			The cost of breast reconstruction surgery following a mastectomy is a qualified medical expense. Also see Mastectomy-Related Expenses.
Breast Reduction			When recommended by a health care professional for a medical condition (to prevent or treat an injury, illness or disease), the cost of breast reduction surgery is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Breast Implant Removal			If causing a medical problem, the cost to remove a breast implant is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.

C

Expense	Covered	Not Covered	IRS Guidelines
Capital Expenses			When recommended by a health care professional for, or as a result of, a medical condition, the cost of installing equipment in the home (such as a ramp or wheelchair lift) is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. Note: If the capital expenditure is a permanent improvement that increases the value of the property, the excess value is not reimbursable. See Publication 502 at www.irs.gov for more information. Improvements made to accommodate a residence for a person’s disability do not usually increase the value of the residence, and the full cost is usually reimbursable. Only reasonable costs to accommodate a personal residence for a disabled condition are considered medical care. Additional costs for personal motives, such as for architectural or aesthetic reasons, are not reimbursable.
Car			When used by a person with a disability, amounts paid for hand controls and other special equipment installed in a car, including the installation costs, are qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. Note: The cost of the vehicle itself is not a qualified medical expense.
Car			The cost of operating a specially equipped car is not a qualified medical expense. Also see Transportation.
Carpal Tunnel Wrist Supports			The cost of carpal tunnel wrist supports is a qualified medical expense.
Chair (Medical Supplies)			When recommended by a health care professional for a medical condition, the cost of a medically designed or equipped chair (such as a geriatric chair or bath safety chair) is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Chelation Therapy			When recommended by a health care professional for a medical condition (such as lead poisoning), the cost of chelation therapy is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Childbirth			See Maternity Charges.
Childbirth Classes (Lamaze)			Class time instruction related to childbirth (including breathing and relaxation techniques, stages and phases of labor, labor and delivery procedures, birthing positions, movie depicting vaginal and cesarean delivery, and cesarean discussion) is a qualified medical expense. Note: Documentation must clearly show the portion of the Lamaze classes dedicated to childbirth and reimbursement must be prorated accordingly.
Chinese Herbal Practitioner & Herbal Treatments			See Alternative Provider.
Chiropody			When treatment is rendered for a medical condition, amounts paid to a chiropodist (a chiropractic foot doctor) are qualified medical expenses.
Chiropractor			Amounts paid to a chiropractor are qualified medical expenses.
Christian Science Practitioner			When recommended by a health care professional for a medical condition, amounts paid to a Christian Science practitioner are qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Circumcision			The cost of an infant circumcision is a qualified medical expense, even when performed by a rabbi in the home. The cost of an adult circumcision is a qualified medical expense ONLY if it is performed for a specific medical reason.
Clinic			The cost of medical treatment at a health clinic is a qualified medical expense.
Club Dues and Fees			See Health Club
COBRA Premiums			See Insurance Premiums.
Coinsurance			A coinsurance for medical care is a qualified medical expense.
Cold Medicine			The cost of cold medicine is a qualified medical expense. (Examples include Advil, Benadryl, Comtrex, Contac, Coricidin, Mucinex, Nyquil, Robitussin, Sudafed, TheraFlu, Triaminic, Vicks, etc.) Must be prescribed by a physician in order to be reimbursed.
Cold/Hot Pack			When used for medical purposes, amounts paid for cold and hot packs are qualified medical expenses.
Cold/Hot Pack			When used for other purposes (for ex., to keep beverages hot or cold), amounts paid for cold and hot packs are not qualified medical expenses.
Collagen Injections			When recommended by a health care professional for a medical condition (such as urinary incontinence or severe acne), the cost of collagen injections may be a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Collagen Injections			The cost of collagen injections for cosmetic purposes is not a qualified medical expense. Also see Cosmetic Treatment.
Condoms			See Birth Control.
Contact Lenses, Saline Solution, Supplies, and Warranties			If contact lenses are needed to correct vision, amounts paid for the purchase of contact lenses (including shipping and handling fees) are qualified medical expenses. Amounts paid for contact lens solution, supplies, exams (including fittings) and associated warranties are also qualified expenses.
			Amounts paid for cosmetic contact lenses (such as to change eye color without vision correction) are not qualified medical expenses.
Contraceptives			See Birth Control.
Controlled Substance in Violation of federal law			If the substance violates federal law, even when it is allowed by state law and used to treat a diagnosed medical condition, the cost is not a qualified medical expense.
Convalescent Home			The cost of medical care provided in a convalescent or nursing home (for ex., following a hospital stay or surgery) is a qualified medical expense. This includes the cost of meals and lodging in the convalescent/nursing home if the main reason for being there is to receive medical care. Also see Rehabilitation Center.
Convalescent Home			The cost of custodial care in a convalescent or nursing home (for ex.,long-term care) is not an FSA-qualified expense.
Cord Blood			When recommended by a health care professional for a medical condition with the infant or other family member covered under the FSA, the cost of harvesting and storing cord blood is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Cord Blood			Storage and harvesting fees paid for non-medical reasons or to preserve the cord blood for future use are not qualified medical expenses.
Cosmetic Treatment			When recommended by a health care professional to improve a deformity arising from, or directly related to, a congenital abnormality, personal injury or disfiguring disease, the cost of cosmetic surgery is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Cosmetic Treatment			Elective cosmetic surgery is not a qualified medical expense as it does not meaningfully promote the proper functioning of the body or prevent or treat an illness or disease. Some examples of non-qualified cosmetic surgery procedures include, but are not limited to: Breast Augmentation/Enhancement Electrolysis (Hair Removal) Face Lift Hair Transplant Liposuction Tattoo Removal
Cough Suppressants			Amounts paid for cough syrup and cough drops are qualified medical expenses. Must be prescribed by a physician in order to be reimbursed.
Counseling			The cost of therapy as a medical treatment is a qualified medical expense.
Counseling			Family counseling or support counseling for other family members to learn how to cope with a family member’s illness is not a covered expense. Fees paid for marriage counseling, family counseling and support counseling for other family members to learn how to cope with a family member’s illness are not qualified medical expenses.
CPR			The cost of a CPR class is not a qualified medical expense.
Crown, Dental			The cost of a crown is a qualified medical expense. Also see Dental Treatment.
Crutches			The purchase or rental of crutches is a qualified medical expense.

D

Expense	Covered	Not Covered	IRS Guidelines
Dance Lessons			See Lessons.
Decongestant			The cost of a decongestant is a qualified medical expense. (Examples include Contac-D, Dimetapp, Sudafed, Triaminic, etc.) Must be prescribed by a physician in order to be reimbursed.
Deductibles			Healthcare plan deductibles are qualified medical expenses.
Dehumidifier			The cost of a dehumidifier is not a qualified medical expense.
Dental, Cosmetic			The cost of cosmetic dental treatment is not a qualified medical expense. Also see Bleaching/Teeth Whitening; and Bonding of the teeth.
Dental Treatment			Amounts paid for dental treatment (X-rays, fillings, extractions, dentures, caps, crowns, fluoride treatments, implants, etc.) and orthodontia (including braces) are qualified medical expenses. Additionally, when prescribed by a dentist or orthodontist, the installation and monthly rental charges for home water fluoride treatments are qualified medical expenses. Also see Dental, Cosmetic; Orthodontia; and Toothbrush.
Denturist			Amounts paid to a denturist for the treatment of a dental condition are qualified medical expenses. (A denturist is a dental technician specializing in making and fitting dentures as a direct service to the public rather than through a licensed dentist.)
Dependent Care			See Babysitting/Child and Dependent Care; and Disabled Dependent Care.
Dermatology			Amounts paid to a dermatologist for a medical condition (such as acne or psoriasis) are qualified medical expenses.
Dermatology			Amounts paid to a dermatologist for cosmetic services (such as botox injections to eliminate wrinkles) are not qualified medical expenses.
Diabetic Equipment/Supplies			Amounts paid for diabetic equipment and supplies are qualified medical expenses. These include, but are not limited to: Glucose Monitor Urine/Blood Test Strips Insulin Syringes Alcohol Swabs
Diagnostic Services			Amounts paid for diagnostic services are qualified medical expenses. Also see Body Scan.
Diapers/Diaper Service			For individuals with impairments or disabilities beyond infancy, or when recommended by a physician to relieve the effects of a medical condition, the cost of diapers is a qualified medical expense.
Diapers/Diaper Service			Amounts paid for diapers and diaper services for an infant are not qualified medical expenses.
Diarrhea Medicine			The cost of diarrhea medicine is a qualified medical expense. (Examples include Imodium, Kaopectate, Pepto-Bismal, Senna Prompt, etc.) Must be prescribed by a physician in order to be reimbursed.
Diet Foods			See Meals
Dietary Supplements			When recommended by a health care professional for a medical condition (such as a specific vitamin deficiency), amounts paid for dietary supplements are qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. Also see Nutritional Supplements.
Dietary Supplements			When taken for general good health, even when recommended by a healthcare professional, amounts paid for dietary supplements are not qualified medical expenses.
Dietitian			When recommended by a health care professional for a medical condition, amounts paid to a dietitian are qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Disabled Dependent Care			When for the medical care of a disabled dependent, the cost of disabled dependent care may be a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Disabled Person			See Braille Books and Magazines; Disabled Dependent Care; Guide Dog; Human Guide; and Schools, Special.
DNA Collection and Storage			See Genetic Testing; and Paternity Testing.
Domestic Partners			Medical expenses incurred by domestic partners are usually not eligible for reimbursement from an FSA. Members should consult with their plan sponsors on domestic partner coverage.
Doula			Amounts paid for a birthing assistant/coach for a woman during labor and after childbirth are not qualified medical expenses.
Drug Addiction			See Alcoholism, Drug Addiction; and Drug Overdose, Treatment of.
Drug Overdose, Treatment of			The cost of treatment for a drug overdose is a qualified medical expense.
Drugs			See Medicine and Drugs From Other Countries; Medicine, Over-the-Counter (OTC); and Medicine, Prescription.
Durable Medical Equipment (DME)			The cost to purchase or rent durable medical equipment is a qualified medical expense. DME includes but is not limited to: Bed Wetting Alarm Blood Pressure Kit Crutches Hearing Aid Medical Alert Equipment
Dyslexia			See Schools, Special; and Tutoring.

E

Expense	Covered	Not Covered	IRS Guidelines
Ear/ Body Piercing			The cost of ear or body piercing is not a qualified medical expense.
Ear Plugs			When recommended by a health care professional for a medical condition (such as to protect surgically implanted ear tubes), the cost of ear plugs is a qualified medical expense.
Ear Wax Removal Product			The cost of an ear wax removal product is a qualified medical expense. (Examples include Debrox, Murine, etc.) Must be prescribed by a physician in order to be reimbursed.
Educational Classes			The cost of an educational class specific to a medical condition (such as learning to manage diabetes or learning Braille) is a qualified medical expense. Submit evidence of the medical condition, as well as a description of the class, conference or seminar, with the request for reimbursement.
Educational Classes			The cost of an educational class not specific to a medical condition or for general well-being (such as care for newborn or breast feeding) is not a qualified medical expense.
Egg Donor Fees			Amounts paid by the FSA participant for egg donor fees, agency fees and legal fees for preparation of the egg donor’s contract are qualified medical expenses. Also see Fertility. When the egg donor is covered by the FSA, amounts paid for the egg donor’s medical and psychological testing are reimbursable from the donor’s FSA.
Egg Donor Fees			When the recipient is covered by the FSA, amounts paid for the egg donor’s medical and psychological testing are not reimbursable from the recipient’s FSA.
Eggs and Embryos, Storage Fees for			Amounts paid for the temporary storage of eggs and embryos may be qualified medical expenses, when necessary for immediate conception. Submit proof with the request for reimbursement that storage is for immediate conception, and not for long-term storage or future use. Also see Egg Donor Fees; and Fertility.
Eggs and Embryos, Storage Fees for			Amounts paid for long-term storage of eggs and embryos are not qualified medical expenses.
Electrolysis			See Cosmetic Treatment; and Hair Removal or Transplant.
Elevator			See Capital Expenses.
Exercise Equipment and Exercise Program			When recommended by a health care professional for a medical condition, the cost of exercise equipment or an exercise program is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Exercise Equipment and Exercise Program			The cost of exercise equipment or an exercise program for improvement of general health is not a qualified medical expense.
Expectorant			The cost of an expectorant is a qualified medical expense. (Examples include Broncolin, Mucinex, TheraFlu, Tussin EX, etc.) Must be prescribed by a physician in order to be reimbursed.
Experimental Drugs			The cost of a legally-obtained experimental drug for medical care is a qualified medical expense.
Eye Exam			The cost of an eye exam is a qualified medical expense.
Eyeglasses/Supplies (e.g., storage case, replacement cost), Warranties			When prescribed for vision correction, amounts paid for the following items are qualified medical expenses: Prescription eyewear and supplies (eyeglasses, goggles, safety glasses, sports eyewear, sunglasses) Tinting of prescription eyewear Eye exams (refractions) Over-the-counter reading glasses and other vision aids (prescription not required for over-the-counter reading glasses and other vision aids) Amounts paid for warranties and cleaners for the items listed above are also qualified medical expenses.
			Amounts paid for over-the-counter sunglasses, as well as eyeglasses not needed for vision correction or reading, are not qualified medical expenses.
Eye Surgery			See LASIK and Laser Eye Surgery.

F

Expense	Covered	Not Covered	IRS Guidelines
Face Lift			See Cosmetic Treatment
Fertility			When associated with an active attempt to conceive, amounts paid for egg and sperm donation, treatment of infertility, and semen and embryo storage (including shots, in-vitro fertilization and artificial insemination) are qualified medical expenses. Also see Egg Donor Fees; and Eggs and Embryos, Storage Fees for. The cost of an ovulation kit is a qualified medical expense.
Fertility			Fees paid for preserving semen or embryos for future generations (including for genetic information) are not qualified medical expenses.
Fever Reducing Medication			The cost of fever reducing medication is a qualified medical expense. (Examples include aspirin, FeverAll, ibuprofen, Motrin, Tylenol, etc.) Must be prescribed by a physician in order to be reimbursed.
Fiber Supplement			When recommended by a health care professional for a medical condition (such as irritable bowel syndrome), the cost of a fiber supplement is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Fiber Supplement			When taken for general good health or as part of a regular diet, even when recommended by a health care professional, the cost of a fiber supplement is not a qualified medical expense.
First Aid Cream/First Aid Kit			The cost of first aid cream or a first aid kit is a qualified medical expense. Must be prescribed by a physician in order to be reimbursed .
Fitness Program			See Exercise Equipment and Exercise Program.
Flu Shot			The cost of a flu shot is a qualified medical expense. Also see Immunizations.
Founder’s Fee			See Lifetime care advance payment.
Funeral			The cost of a funeral is not a qualified medical expense.

G

Expense	Covered	Not Covered	IRS Guidelines
Gambling Problem, Treatment for			The cost of treatment for a gambling problem may be a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Gauze Pads			See Bandages.
Genetic Testing			The cost of genetic testing to identify the potential for, or existence of, a medical condition (such as a test for the breast cancer gene) is a qualified medical expense. Also see Paternity Testing.
GIFT (Gamete Intrafallopian Transfer)			See Fertility.
Guide Dog			The cost of a guide dog or other animal used by a visually or hearing impaired person, or to assist a person with another disability, is a qualified medical expense. Note: Amounts paid for the care of this specially trained animal are also qualified medical expenses. Also see Human Guide.
Gynecologist			The cost of gynecological care is a qualified medical expense.

H

Expense	Covered	Not Covered	IRS Guidelines
Hair Removal or Transplant			When recommended by a health care professional for a medical condition, the cost of hair removal or a hair transplant may be a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Hair Removal or Transplant			The cost of hair removal or a hair transplant is not a qualified medical expense. Also see Cosmetic Treatment.
Headache Medicine			The cost of headache medication is a qualified medical expense. (Examples include Advil, Aleve, Anacin, aspirin, Doan’s, Excedrin, HeadOn, IMAK, Motrin, Tylenol, etc.) Must be prescribed by a physician in order to be reimbursed.
Health Club			When recommended by a health care professional for a medical condition, dues paid to a health club, YMCA or YWCA are qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. Note: Reimbursement is only for the individual membership and for the component that is related to the current plan year. Any dues that carry over to a subsequent year must be submitted for that plan year of coverage.
Health Club			Health club dues, YMCA/YWCA dues or amounts paid for steam baths for general health or to relieve physical or mental discomfort not related to a medical condition are not qualified medical expenses.
Health Institute			When recommended by a health care professional for the treatment of a medical condition, amounts paid to a health institute are qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Health Maintenance Organization (HMO)			Insurance premiums paid to an HMO are not FSA-reimbursable expenses.
Health Screenings			See Body Scan; and Diagnostic Services.
Hearing Aid			Amounts paid for a hearing aid and hearing aid batteries are qualified medical expenses.
Hemorrhoid Treatment			The cost of hemorrhoid cream or treatment is a qualified medical expense. (Examples include Fleet, Preparation H, Tronolane, Tucks, etc.) Must be prescribed by a physician in order to be reimbursed.
Herbs			See Dietary Supplements; Fiber Supplements; and Nutritional Supplements.
Holistic or Homeopathic Professional			When recommended by a health care professional for a medical condition, the cost of holistic or homeopathic care is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Home Care			See Nursing Services.
Home Improvement			See Capital Expenses.
Hormone Replacement Therapy (HRT)			When recommended by a health care professional for a medical condition (such as menopausal symptoms), the cost of hormone replacement therapy is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Hormone Replacement Therapy (HRT)			The cost of hormone replacement therapy for general well-being is not a qualified medical expense.
Hospital Services			Amounts paid for hospital services are qualified medical expenses. Amounts paid for ancillary hospital services (such as an upgrade from a semi-private to private room or fees charged for parents to stay with a child) are qualified medical expenses. Also see Lodging/Trips
Household Help			The cost of household help, even if recommended by a health care professional, is not a qualified medical expense.
Household Help			Certain expenses paid to an attendant for nursing-type services are qualified medical expenses.
Human Guide			To assist a physically, visually, hearing or mentally impaired person, the cost of a human guide is a qualified medical expense. Also see Guide Dog.
Humidifier			See Vaporizer/Humidifier.
Hypnosis			When recommended by a health care professional for a medical condition, the cost of hypnosis is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.

I

Expense	Covered	Not Covered	IRS Guidelines
Illegal Operations and Treatments			The cost of an illegal operation or other treatment is not a qualified medical expense.
Immunizations			The cost of a vaccination/immunization is a qualified medical expense. This includes an immunization required for travel.
Impotence			See Sexual Dysfunction.
Inclinator			When recommended by a health care professional for a medical condition, the cost of an inclinator may be a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Incontinence products			The cost of an incontinence product is a qualified medical expense. (Examples include Depend, Invacare, Poise, Prevail, Serenity, etc.)
Infertility Treatments			See Fertility.
Insect Bite Cream and Ointment			The cost of insect bite cream or ointment is a qualified medical expense. (Examples include After Bite, Aveeno, Benadryl, calamine lotion, Cortaid, Cortizone, Lanacane,, Mitigator, etc.) Must be prescribed by a physician in order to be reimbursed.
Insulin			The cost of insulin is a qualified medical expense.
Insurance Premiums			Health and long-term care insurance premiums are not FSA-qualified expenses.
Interplacque Machine			See Durable medical equipment.
Investigational Surgery			The cost of investigational surgery is a qualified medical expense.
In Vitro Fertilization (IVF)			See Fertility.

L

Expense	Covered	Not Covered	IRS Guidelines
Laboratory Fees			Laboratory fees are qualified medical expenses.
Lactation Aids			The cost of lactation aids (e.g. breast milk transport bag, freezing and storage packs) are a qualified medical expense.
Lactation Aids			The cost of nursing pillows or other personal items or accessories are not a qualified medical expense.
Lactation Consultant			When needed for women experiencing lactation problems (such as being unable to breast feed), the cost of a lactation consultant is a qualified medical expense.
Lamaze Classes			See Childbirth Classes.
Language Training			See Schools, Special; and Tuition.
LASIK and Laser Eye Surgery			The cost of LASIK/PRK or radial keratotomy surgery is a qualified medical expense.
Late Fees Payment			A late fee associated with a medical payment is not a qualified medical expense.
Laxatives			The cost of a laxative is a qualified medical expense. (Examples include Correctol, Dulcolax, ex-lax, Milk of Magnesia, Senokot, etc.) Must be prescribed by a physician in order to be reimbursed.
Lead Based Paint Removal			When surfaces are in poor condition (such as peeling or cracking) or within the child’s reach, and to prevent a child who has (or has had) lead poisoning from eating lead-based paint in the home, the cost of paint removal is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. Note: The cost of repainting is not a qualified medical expense.
Learning Disability			See Schools, Special; and Tutoring.
Legal Fees			To authorize treatment for a mentally ill patient, legal fees are qualified medical expenses.
Legal Fees			However, if guardianship or estate management fees are included, they are not eligible for reimbursement. Legal fees to obtain a divorce are not eligible.
Lessons			When recommended by a health care professional for a medical condition, fees paid for lessons may be qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
License Requirements			See Medical Services.
Lifetime Care Advance Payments			Prepayment of lifetime care fees and founders’ fees, whether paid monthly or as a lump sum under an agreement with a retirement home, is considered an insurance premium and, therefore, is not an FSA-qualified expense
Liquid Adhesive for Small Cuts			See Bandages.
Lodging/Trips			For a trip that is primarily for and essential to receiving medical services, expenses incurred for transportation to another city are qualified medical expenses. Note: While away from home receiving medical care, you may include lodging costs for the patient and a necessary traveling companion (for ex., parent with a sick child or travel to be with a sick spouse), up to $50 per person, per night for lodging (maximum $100 per night), subject to these rules: The lodging is primarily for and essential to medical care The medical care is provided by a doctor in a licensed hospital or medical care facility related to, or the equivalent of, a licensed hospital The lodging is not lavish or extravagant under the circumstances There is no significant element of personal pleasure, recreation or vacation in the travel away from home
Lodging/Trips			Amounts paid for a trip or vacation taken for a change in environment, improvement of morale or general improvement of health, even if recommended by a health care professional, are not qualified medical expenses.
Long-term care (LTC)			Premium payments for, and the cost of, long-term care (LTC) are not FSA-qualified expenses.
Long Term Disability (LTD)			Premium payments for long-term disability coverage are not qualified medical expenses.

M

Expense	Covered	Not Covered	IRS Guidelines
Marijuana			See Controlled Substance in Violation of Federal Law; and Illegal Operations and Treatments.
Marriage Counseling			See Counseling.
Massage Therapy			When recommended by a health care professional for a medical condition, the cost of massage therapy is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Massage Therapy			The cost of massage therapy that is for general health is not a qualified medical expense.
Mastectomy-Related Expenses			Each of the following mastectomy-related expenses are a qualified medical expense. The cost of a breast prosthesis The cost of a bra or other clothing (such as a sports bra or bathing suit) designed to hold the breast prosthesis; Note: The qualified expense includes only the amount above the cost of the product in its standard form The cost of a special bra or other clothing with a built-in breast prosthesis
Maternity Charges			Amounts paid to a physician or licensed midwife for delivery charges are qualified medical expenses.
Maternity Clothes			The cost of maternity clothing is not a qualified medical expense.
Mattresses			When recommended by a health care professional for a medical condition, the amount paid for a mattress or special bedding is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. Note: Only the amount that exceeds the cost of regular bedding is reimbursable.
Meals			Amounts paid for meals associated with inpatient medical care are qualified medical expenses.
Meals			The cost of meals that are not part of inpatient care are not qualified medical expenses. Amounts paid for the meals for a companion are not qualified medical expenses.
Medical Alert Bracelet or Necklace			The cost of a medical alert bracelet or necklace to identify a medical condition (such as diabetes or a heart condition) is a qualified medical expense.
Medical Care Outside the U.S.			The cost of legal medical care received outside the U.S. is a qualified medical expense. Note: The medical care must be legal in the foreign country and in the U.S. (had it been provided here). Also see Medicine and Drugs From Other Countries; and Operation.
Medical Conferences			See Educational Classes.
Medical Information Plan			The cost to store medical information in, and to be able to retrieve that information from, a computer data bank is a qualified medical expense. Also see Medical Records, Charges for.
Medical Monitoring and Testing Devices			The cost of a medical monitoring or testing device (for ex., to test blood pressure, blood sugar, cholesterol, heart, etc.) is a qualified medical expense. Also see Blood Pressure Monitoring Device; Blood Sugar Test Kit and Strips; and Diabetic Equipment and Supplies.
Medical Newsletter			The cost of a medical newsletter is not a qualified medical expense, as the newsletter does not directly treat the medical condition.
Medical Records, Charges for			The cost of transferring or copying medical records is a qualified medical expense.
Medical Services			Amounts paid to physicians, surgeons, specialists and other medical professionals for treatment of medical conditions are qualified medical expenses.
Medicine and Drugs From Other Countries			The cost of medicine or drugs purchased from another country for use in this country is not a qualified medical expense, unless the Food and Drug Administration (FDA) announces that a prescribed drug can be legally imported by individuals.
Medicine and Drugs From Other Countries			The cost of prescription medicine purchased and consumed in another country (such as while on vacation or living as an expatriate), if the drug is legal in both the other country and the U.S., is a qualified medical expense.
Medicine, Over-the-Counter (OTC)			The cost of an OTC medication or item is a qualified medical expense. Must be prescribed by a physician in order to be reimbursed.
Medicine, Over-the-Counter (OTC)			The cost of an item that is “merely beneficial to an individual’s general health” is not a qualified medical expense.
Medicine, Prescription			The cost of a prescription drug is a qualified medical expense. (A prescribed drug is one that requires an order from a medical professional and is dispensed through a pharmacy for use by an individual.) Note: Qualified expenses also include delivery charges and mail-order postage and handling fees.
Menstrual Pain Reliever			The cost of a menstrual pain reliever is a qualified medical expense. (Examples include Diurex, Midol, Motrin, Pamprin, etc.) Must be prescribed by a physician in order to be reimbursed.
Mentally Challenged, Special Home for			On the recommendation of a psychiatrist, amounts paid for a mentally challenged person to live in a special home (not the home of a relative) to make the transition from a mental hospital to community living are qualified medical expenses.
Midwife			See Maternity Charges.
Mineral Supplements			See Dietary Supplements; Fiber Supplement; and Nutritional Supplements.
Missed Appointment Fee			A fee paid for a missed appointment is not a qualified medical expense.
Monitor			See Medical Monitoring and Testing Devices.
Morning-After Contraceptive Pill			See Birth Control.
Motion Sickness Pills			Amounts paid for motion sickness pills and patches are qualified medical expenses. (Examples include Bonine, Dramamine, Emetrol, Meclizine, etc.) Must be prescribed by a physician in order to be reimbursed.
Mouth Guards			When recommended by a dentist to prevent a person from grinding his or her teeth at night, the cost of an occlusal guard is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Mouth Guards			The cost of a sports-related safety guard not related to a medical or dental condition, even when recommended by a dentist or physician, is not a qualified medical expense.

N

Expense	Covered	Not Covered	IRS Guidelines
Nasal Spray			Amounts paid for nasal spray may be qualified medical expenses. (Examples include 4-Way, Afrin, Ayr, ENTSOL, NasalCrom, Neo-Synephrine, Nostrilla, Simply Saline, Vicks, etc.) Must be prescribed by a physician in order to be reimbursed.
Nasal Strips			The cost of nasal strips is a qualified medical expense.
Naturopathic Healer			See Alternative Provider.
Nicotine Gum and Patches			Amounts paid for nicotine gum and patches are qualified medical expenses. Also see Smoking Cessation. Must be prescribed by a physician in order to be reimbursed.
Nebulizer			See Asthma Equipment.
Neurologist			The cost of neurological care is a qualified medical expense.
Non-Prescription Drugs and Medicines			See Medicine, Over-The-Counter(OTC).
Norplant Insertion or Removal			See Birth Control.
Nursing Home			See Convalescent Home.
Nursing Services			Wages and other amounts paid for nursing services associated with caring for the participant, spouse or tax-qualified dependent’s medical condition (dispensing medications, changing dressings, bathing and grooming the patient, etc.) are qualified medical expenses. Note: Only amounts paid for nursing services are qualified medical expenses. If the attendant also provides personal and household services, these amounts must be divided between the time spent performing household/ personal services and the time spent for nursing services.
Nutritional Supplements			When recommended by a health care professional for a medical condition, amounts paid for special foods or nutritional supplements may be qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. Note: For special food, the qualified expense includes only the amount above the cost of the product in its standard form. Also see Dietary supplements; and Fiber supplements.
Nutritional Supplements			Amounts paid for foods or nutritional supplements used for general well-being, even when recommended by a health care professional, are not qualified medical expenses.
Nutritionist			When recommended by a health care professional for a medical condition, amounts paid to a nutritionist may be qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Nutritionist			Amounts paid to a nutritionist for general well-being, even when recommended by a health care professional, are not qualified medical expenses.

O

Expense	Covered	Not Covered	IRS Guidelines
Obstetrical Care			The cost of obstetrical care is a qualified medical expense.
Occlusal Guard			See Mouth Guard.
Oncologist			Amounts paid to an oncologist are qualified medical expenses.
Operation			The cost of a legal operation required for medical care is a qualified medical expense. The cost of an operation required for medical care that is performed legally in another country (and which would be legal if preformed in the U.S.) is a qualified medical expense. Also see Medical Care Outside the U.S.
Operation			The cost of cosmetic surgery is not a qualified medical expense. Also see Cosmetic Treatment.
Optometrist			Amounts paid to an optometrist are qualified medical expenses.
Organ Donor			When the recipient is covered by the FSA, medical care for both the recipient and donor paid by the recipient are reimbursable from the recipient’s FSA.
			When the recipient is covered by the FSA, medical care for the donor paid by the donor is not reimbursable under the recipient’s FSA.
			When the organ donor is covered by the FSA, medical care for the donor paid by the donor is reimbursable from the donor’s FSA.
			When the organ donor is covered by the FSA, medical care for both the recipient and donor paid by the recipient are not reimbursable from the donor’s FSA.
Orthodontia			The cost of orthodontia care (including braces) is a qualified medical expense.
Orthopedic Shoes and Inserts, Orthotics			Amounts paid for special shoes and inserts are qualified medical expenses. Note: Only the amount that exceeds the cost of regular footwear is reimbursable.
Osteopath			The cost of osteopathic care is a qualified medical expense.
Over-the-Counter Medication (OTC)			See Medicine, Over-The-Counter(OTC).
Oxygen			To relieve breathing problems caused by a medical condition, amounts paid for oxygen and oxygen equipment are qualified medical expenses.

P

Expense	Covered	Not Covered	IRS Guidelines
Pain Reliever			The cost of a pain reliever is a qualified medical expense. (Examples include Advil, Aleve, aspirin, BenGay, Capzasin, Castiva, Motrin, Tylenol, Zostrix, etc.) Must be prescribed by a physician in order to be reimbursed.
Parking			See Transportation.
Pastoral Counseling			See Counseling.
Paternity Test			The cost of a DNA test to determine paternity is not a qualified medical expense.
Patterning Exercises			Amounts paid for patterning exercises for neurologically impaired children are qualified medical expenses.
Peak Flow Meter			See Asthma Equipment.
Personal Trainers			When recommended by a health care professional for a medical condition, fees paid to a personal trainer are qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Personal Trainers			Fees paid to a personal trainer for improvement of general health, even when recommended by a health care professional, are not qualified medical expenses.
Personal Use Items			Personal use items used primarily to prevent or alleviate a physical or mental defect or illness are an eligible medical expense when accompanied with documentation supporting a specific medical condition. For example, the full cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his/her hair from disease, can be included as medical expenses.
Physical Exam			The cost of a physical exam is a qualified medical expense.
Physical Exam for Caregiver			The cost of a physical exam for a potential caregiver is not a qualified medical expense for the FSA participant.
Physical Therapy			The cost of physical therapy is a qualified medical expense.
Preexisting Condition			Medical costs not covered by the medical plan due to the plan’s limitation on preexisting conditions are qualified medical expenses.
Pregnancy Termination			The cost of a legal abortion is a qualified medical expense.
Pregnancy Test Kit			See Birth Control; and Fertility.
Prenatal Vitamins			See Medicine, Prescription; Medicine, Over-the-Counter (OTC); and Preventive Care.
Prepayment of Medical Care			A prepayment for medical care is not reimbursable. Internal Revenue Service (IRS) guidelines for FSAs require services to be incurred before expenses can be reimbursed.
Prescription Drugs			See Medicine, Prescription; and Medicine and Drugs From Other Countries
Preventive Care			The cost of preventive care if not covered by your medical benefit is a qualified medical expense. Preventive care includes but is not limited to: Periodic health evaluations, including tests and diagnostic procedures in connection with routine examinations (for ex., an annual physical) Routine prenatal and well-child care Child and adult immunizations Smoking cessation programs* Weight-loss program for a diagnosed condition, including obesity* Certain screening services Preventive prescription and OTC drugs and medicines * Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Private Hospital Room			The extra cost for a private hospital room is a qualified medical expense.
Propecia			When used to treat a deformity arising from a congenital abnormality, injury or disfiguring disease, the cost of propecia may be a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Propecia			When used for cosmetic purposes (for ex., to treat male pattern baldness), the cost of propecia is not a qualified medical expense.
Prosthesis			See Artificial Limb.
Psychiatric Care			The cost of psychiatric care, including care in a specially equipped center for receiving medical care, is a qualified medical expense.
Psychoanalysis			Fees paid for Psychoanalysis are a qualified medical expense.
Psychologist			Fees paid for Psychologist are a qualified medical expense.
Psychotherapist			Fees paid for Psychotherapy are a qualified medical expense.
Purifier			See Air Conditioner, Air Filter, Purifier.

R

Expense	Covered	Not Covered	IRS Guidelines
Radial Keratotomy			The cost of radial keratotomy is a qualified medical expense. Also see LASIK and Laser Eye Surgery.
Reading Glasses			See Eyeglasses.
Reasonable & Customary			Amounts that exceed Reasonable & Customary fees qualify as medical expenses.
Rehabilitation Center			The cost of follow-up medical care (for ex., following a hospital stay, surgery or an injury) at a rehabilitation center or facility is a qualified medical expense. This includes the cost of meals and lodging in the rehabilitation center if the main reason for being there is to receive medical care. Also see Convalescent Home.
Retin-A			When prescribed by a health care professional for the treatment of acne, the cost of Retin-A is a qualified medical expense.
Retin-A			When prescribed for the effects of aging, the cost of Retin-A is not a qualified medical expense.
Rogaine			See Propecia.

S

Expense	Covered	Not Covered	IRS Guidelines
Safety Glasses			See Eyeglasses
Schools, Special			If the main reason for using a school is its resources to work with children who have learning disabilities due to a mental or physical impairment, payments to a special school are qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. Note: The cost of meals, lodging and ordinary education by the special school may also be qualified expenses if the main reason for the child being there is for the school’s resources to relieve the mental or physical disability. Eligible reasons can include but are not limited to: Teaching Braille to a visually impaired child. Teaching sign language or lip reading to a hearing-impaired child Remedial language training to correct a condition caused by a birth defect
Screening Tests			See Diagnostic Services; and Preventive Care.
Seeing-Eye Dog			See Guide Dog.
Sexual Counseling			See Counseling.
Sexual Dysfunction			When recommended by a health care professional, the cost of treatment for impotence or sexual dysfunction (male or female) is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Shipping and Handling Fees			Shipping and handling fees associated with medical care (for contact lenses, mail-order drugs, etc) are qualified medical expenses.
Sinus Medication			The cost of sinus medication is a qualified medical expense. (Examples include Advil, Alavert, Aleve, Benadryl, Chlor-Trimeton, Claritin, Excedrin, Mucinex, Sudafed, Tavist, Tylenol, etc.) Must be prescribed by a physician in order to be reimbursed.
Sleep Deprivation Treatment			When recommended by a health care professional for a medical condition, the cost of sleep deprivation treatment is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. (Examples include Breathe Right, NoDoz, Nytol, Sominex, Unisom, etc.) Must be prescribed by a physician in order to be reimbursed.
Smoking Cessation			Amounts paid for stop-smoking treatments, medicines and programs are qualified medical expenses. (OTC examples include Commit, Endit, Habitrol, NicoDerm, Nicorette, Smoke Away, etc.) Must be prescribed by a physician in order to be reimbursed.
Special Foods			See Dietary Supplements; Fiber Supplements; and Nutritional Supplements
Speech Therapy			When recommended by a health care professional for a medical condition (such as autism or dyslexia), the cost of speech therapy is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement. Also see Schools, Special; and Tutoring.
Sperm Storage			For the treatment of infertility, the cost of sperm storage is a qualified medical expense. Submit proof with the request for reimbursement that storage is for immediate use, and not for long-term storage or future use.
Sperm Storage			Storage fees paid for non-medical reasons or to preserve the sperm for future generations (such as for genetic information) are not qualified medical expenses.
Spermicide			See Birth Control
Stem Cell Harvesting or Storage			When recommended by a health care professional for a medical condition, the cost of harvesting and storing stem cells is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Stem Cell Harvesting or Storage			Storage and harvesting fees paid for non-medical reasons or to preserve the stem cells for future use are not qualified medical expenses.
Stem Cell Storage			This expense is reimbursable if used in treatment of a specific medical condition. The cost to collect, freeze and store stem cell would also be eligible as long as a specific medical condition is present. The amount that is not covered under regular medical coverage would be a reimbursable expense.
Sterilization			The cost to obtain or reverse a sterilization is a qualified medical expense. Also see Tubal Ligation; and Vasectomy.
Stop-Smoking Program			See Smoking Cessation.
Student Health Fee			The cost of medical care is a qualified medical expense.
Student Health Fee			Fees for belonging to the program or as premium for future health care needs are not FSA-qualified expenses.
Substance Abuse			See Alcoholism, Drug Addiction; and Drug Overdose, Treatment of.
Sunburn Cream and Ointment			The cost of sunburn treatment is a qualified medical expense. (Examples include Solarcaine, Water Jel, etc.) Must be prescribed by a physician in order to be reimbursed.
Sunglasses			See Eyeglasses.
Sunscreen, With High SPF			The cost of sunscreen with a high SPF (30 or higher) is a qualified medical expense.
Sunscreen, With High SPF			The cost of sunscreen with SPF lower than 30 or for lotion that contains sunscreen is not a qualified medical expense.
Supplements			See Dietary Supplements; Fiber Supplements; and Nutritional Supplements
Surgery			See Operation; and Illegal Operations and Treatments.
Surrogate Mother			If an FSA participant is fulfilling the role of a surrogate mother, medical expenses not paid by insurance or the adoptive parents are qualified medical expenses.
Surrogate Mother			An FSA participant using a surrogate mother cannot submit medical expenses incurred by the surrogate; the surrogate is not a covered individual under the participant’s FSA. Fees paid to an agency to search for a surrogate mother are not qualified medical expenses.
Swim Lessons/Swim Therapy			See Lessons.

T

Expense	Covered	Not Covered	IRS Guidelines
Taxes			Taxes (such as sales tax or a hospital bill surcharge) incurred for a medical service or product, including OTC, are qualified medical expenses.
Teeth Whitening			See Dental, Cosmetic.
Telephone			Fees associated with enhancing a telephone to accommodate a hearing-impaired person or person with a disability are qualified medical expenses. Note: Repair costs are also qualified medical expenses.
Telephone			The cost of a telephone while in a hospital or treatment center is not a qualified medical expense.
Telephone Consultation (Physicians’ Fees)			A fee charged by a health care professional for a telephone consultation is a qualified medical expense. Note: The associated phone charge (for ex., a toll call charge) is also a qualified medical expense.
Television			To assist a visually- or hearing-impaired person, the cost to modify a television (such as an adapter for a regular television) or purchase a specially equipped television is a qualified medical expense. Note: Only the amount that exceeds the cost of a regular television is reimbursable.
Television			The cost of a television while in a hospital or treatment center is not a qualified medical expense.
Therapy			See Counseling; Patterning Exercises; and Physical Therapy.
Thermometer			The cost of a thermometer for medical use (for ex., to take someone’s temperature) is a qualified medical expense.
Throat Lozenges			Amounts paid for throat lozenges are qualified medical expenses. (Examples include Cepacol, Chloraseptic, Cold-Eeze, Halls, Sucrets, Vicks, etc.) Must be prescribed by a physician in order to be reimbursed.
Toiletries			Amounts paid for toiletries (for ex., cologne, dental floss, deodorant, lotion, sanitary napkins, shaving cream, shampoo, soap, tampons, toothpaste, etc.) are not qualified medical expenses. Also see Medicine, Over-the-Counter.
Toothache and Teething Pain Relievers			The cost of a pain reliever for a toothache or teething pain is a qualified medical expense. (Examples include Anbesol, Orajel, etc.) Must be prescribed by a physician in order to be reimbursed.
Toothbrush			The cost of a toothbrush (including a specialized or battery-powered toothbrush), even when recommended by a dentist for a medical condition, is not a qualified medical expense.
Transplant			See Organ Donor.
Transportation			The cost of transportation primarily for, and essential to, medical care is a qualified medical expense. Submit documentation of the corresponding medical service. Eligible expenses include but are not limited to: Ambulance services Bus* Car Rental* Parking Fee Plane Fare* Taxi Toll Personal Car Mileage or Gasoline: $ .23/mile (effective 01/01/12) * Long-distance travel cannot be undertaken for purely personal reasons (such as when equivalent treatment is available locally).
			If a covered individual is unable to travel alone and requires the assistance of a nurse or companion (for ex., a parent or spouse), the nurse/companion’s transportation expenses are qualified medical expenses.
			If recommended for a family member’s mental illness, the transportation costs of visits by other family members are qualified medical expenses. Note: All family members involved must be covered under the FSA.
			Regular commuting costs for an individual with a physical disability are not qualified medical expenses.
Trips			See Lodging/Trips and Transportation.
Tubal Ligation			The cost of a tubal ligation or tubal ligation reversal is a qualified medical expense.
Tuition			The cost of medical care that has been rendered, even when included in college or private school tuition, is a qualified medical expense.Note: The cost of medical care must be itemized on the bill or invoice provided by the school. Also see Schools, Special.
Tuition			Medical coverage premiums attached to college or private school tuition, even if listed separately, are not FSA-qualified expenses.
Tutoring			When recommended by a health care professional for a medical condition, tutoring fees for a specialized teacher are qualified medical expenses. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.

U

Expense	Covered	Not Covered	IRS Guidelines
Ultrasound			The cost of an ultrasound for medical care (including prenatal care) is a qualified medical expense.
Umbilical Cord Blood			When recommended by a health care professional for an existing medical condition with the unborn child or any other genetically-related family member covered under the FSA, amounts paid for umbilical cord blood are qualified medical expenses. Note: As long as a medical condition is present, the cost to collect, freeze and store umbilical cord blood would be a qualified medical expense.
UVR Treatments			When recommended by a health care professional for a medical condition (such as chronic psoriasis), the cost of UVR treatment is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.

V

Expense	Covered	Not Covered	IRS Guidelines
Vacation			See Lodging/Trips.
Vaccination/Vaccines			See Immunization.
Vaporizer/Humidifier			The cost of a vaporizer or humidifier for medical care is a qualified medical expense.
Varicose Vein Surgery			When recommended by a health care professional for a medical condition, the cost of varicose vein removal is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Varicose Vein Surgery			The cost to remove varicose veins for cosmetic purposes is not a qualified medical expense.
Vasectomy			The cost of a vasectomy or vasectomy reversal is a qualified medical expense.
Veneers			See Dental, Cosmetic.
Veterinary Fees			See Guide Dog.
Viagra			When prescribed by a health care professional for a medical condition, the cost of Viagra is a qualified medical expense.
Vision Correction			See LASIK and Laser Eye Surgery; and Radial Keratotomy.

W

Expense	Covered	Not Covered	IRS Guidelines
Walker			See Wheelchair/Walker.
Warranty			The amount paid for a warranty on a medical product (for ex., contact lenses, eyeglasses, hearing aid, etc.) is a qualified medical expense.
Wart Removal Treatment			The cost of a wart removal product is a qualified medical expense. (Examples include Dr. Scholl’s, Compound W, etc.) Must be prescribed by a physician in order to be reimbursed.
Weight Loss Drug			When recommended by a health care professional for a medical condition (such as obesity or hypertension), the cost of a weight loss drug is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Weight Loss Drug			The cost of a weight loss drug associated with general weight loss, even when recommended by a health care professional, is not a qualified medical expense.
Weight Loss Program			When recommended by a health care professional for a medical condition (such as obesity or hypertension), the cost of a weight loss program is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.
Weight Loss Program			The cost of a weight loss program associated with general weight loss, even when recommended by a health care professional, is not a qualified medical expense.
Wellness Scans			See Body Scan; and Diagnostic services.
Wheelchair/Walker			When recommended by a health care professional to alleviate a medical condition or for a physical disability, the cost of an autoette, wheelchair or walker, including the cost of maintenance, is a qualified medical expense.
Wig			When recommended by a health care professional for a medical condition, or as a result of treatment for a medical condition, the cost of a wig is a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor’s note) with the request for reimbursement.

X

Expense	Covered	Not Covered	IRS Guidelines
X-ray Fees			X-ray fees for medical care are qualified medical expenses.

Y

Expense	Covered	Not Covered	IRS Guidelines
Yeast Infection Medication			The cost of yeast infection medication is a qualified medical expense. (Examples include Monistat, Vagistat, etc.) Must be prescribed by a physician in order to be reimbursed.

The information displayed here was created by combining information from a number of public and private sources. The information displayed here is intended to convey the full scope of governments approved guidelines. Copyright protection or ownership claims for this information are waived. This document is a guide and is not to be interpreted as legal advice.

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Money & Security

FSA Resources