| Laboratory fees
|
X
|
|
Laboratory fees are qualified medical expenses.
|
| Lactation consultant
|
X
|
|
When needed for a woman experiencing lactation problems (such as being unable to breast feed), the cost of a lactation consultant may be a qualified medical expense. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement.
|
| Lamaze classes
|
|
|
See Childbirth classes.
|
| Language training
|
|
|
See Schools, special; and Tuition.
|
| LASIK and laser eye surgery
|
X
|
|
The cost of LASIK/PRK or radial keratotomy surgery is a qualified medical expense.
|
| Late fee payment
|
|
X
|
A late fee associated with a medical payment is not a qualified medical expense.
|
| Laxatives
|
X
|
|
The cost of a laxative is a qualified medical expense. (Examples include Correctol, Dulcolax, ex-lax, Milk of Magnesia, Senokot, etc.)
|
| Lead-based paint removal
|
X
|
|
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
|
X
|
|
To authorize treatment for a mentally ill patient, legal fees are qualified medical expenses.
|
|
|
X
|
Guardianship and estate management fees are not qualified medical expenses.
|
|
|
X
|
Legal fees to obtain a divorce are not qualified medical expenses.
|
| Lessons
|
X
|
|
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.
|
|
|
X
|
Fees paid for lessons not recommended by a health care professional or not specific to a medical condition are not qualified medical expenses.
|
| License requirements
|
|
|
See Medical services.
|
| Lifetime care advance payment
|
|
X
|
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 insurance premium and, therefore, is not an FSA-qualified expense.
|
| Liquid adhesive for small cuts
|
|
|
See Bandages.
|
| Lodging/Trips
|
X
|
|
When the main reason for being in a hospital or other institution is to receive medical care, amounts paid for meals and lodging provided by the hospital are qualified medical expenses.
|
|
X
|
|
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
|
|
|
X
|
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)
|
|
X
|
Premium payments for, and the cost of, long-term care (LTC) are not FSA-qualified expenses.
|
| Long-term disability (LTD)
|
|
X
|
Premium payments for long-term disability coverage are not qualified medical expenses.
|
back to top
