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Eligible Health Care Expenses

The following information is general and may be changed or updated without notice. If there is a difference between this list and your employer's plan documents, your employer's plan documents will govern. Please see your employer's Summary Plan Description for more information about which health care expenses can be reimbursed from your health care FSA.

Effective January 1, 2011 over-the-counter medicines will not be FSA-eligible without a doctor's prescription as a result of Health Care Reform.

Browse our Health Care FSA Expenses Table:

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Health Care FSA Expenses
Expense Qualified? IRS Guidelines
Acne treatment  w/Prescription 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, when purchased on or after 1/1/2011.

No When the treatment is for cosmetic purposes (for ex., to reduce wrinkles), the cost is not a qualified medical expense.   
No The cost of regular skin care is not a qualified medical expense. 
Acupuncture Yes The cost of acupuncture is a qualified medical expense.
Adoption Yes 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. 
No Fees relating to the adoption process and for medical expenses incurred prior to beginning adoption negotiations are not reimbursable.
No Expenses incurred by the birth mother associated with an adopted baby’s birth are not reimbursable for the FSA participant.
Air conditioner, air filter, purifier Yes 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
Air filter See Air conditioner, air filter, purifier
Alcoholism, drug addiction Yes 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. 
Yes 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 w/Prescription 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, when purchased on or after 1/1/2011. 

 

Allergy treatment products No If the product would be owned even without allergies (such as a pillow or vacuum cleaner), the expense is generally not reimbursable. 
Yes 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.
Alternative provider Yes 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.

 

No Naturopathic procedures and treatments using natural agents such as air, water or sunshine are generally not reimbursable.
Ambulance Yes The fee paid for ambulance service is a qualified medical expense.  
Analgesics w/Prescription 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, when purchased on or after 1/1/2011. 

Anesthesiology Yes Anesthesiology fees are qualified medical expenses.  
Antacids w/Prescription 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, when purchased on or after 1/1/2011.

 

Antibiotic ointment w/Prescription 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, when purchased on or after 1/1/2011.

 

Antihistamines w/Prescription 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, when purchased on or after 1/1/2011.

Anti-itch cream w/Prescription 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, when purchased on or after 1/1/2011.

Appearance improvement See Cosmetic treatment
Arch support See Orthopedic shoes and inserts.   
Arthritis care w/Prescription 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, when purchased on or after 1/1/2011.

Artificial insemination See Fertility.
Artificial limb Yes Amounts paid for the design and purchase of an artificial limb are qualified medical expenses.
Artificial teeth See Dental treatment.
Aspirin w/Prescription The cost of aspirin is a qualified medical expense. 

Must be prescribed by a physician in order to be reimbursed, when purchased on or after 1/1/2011.

Asthma equipment Yes 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

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