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Eligible Limited FSA Expenses

Expenses reimbursed by a limited health care FSA are limited before you reach your plan's deductible. After you reach your deductible, the limited FSA may work like a traditional health care FSA, depending on your employer's plan. Here's how it works:

Before you meet your health plan's deductible:
Your limited health care FSA funds are available only for certain expenses, including:
• Dental care and orthodontia, such as fillings, X-rays, braces, caps and mouth guards
• Vision care, including eyeglasses, contact lenses, solutions and supplies, and LASIK eye surgery
• Preventive care not covered under your health plan (vaccines, flu shots and diagnostic tests, for example)
Prescriptions and eligible over-the-counter items are reimbursable only for dental, vision and preventive care.

After you meet your health plan's deductible:
You may get reimbursed for all FSA-qualified health care expenses, depending on your employer's plan. That's right. Meet your deductible, and your limited health care FSA may work like a standard health care FSA. See our qualified health care expenses list. Your after-deductible reimbursements may not be limited to dental, vision or preventive care.

All expenses must be qualified medical, vision, pharmacy or dental benefit expenses as defined in Section 213(d) of the Internal Revenue Code.

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.

Though the information on this page is general, it may be updated without notice. If any information conflicts with 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 may be reimbursed by your limited health care FSA.


Limited FSA Pre-Deductible Health Care Expenses
Expense Covered Not Covered IRS Guidelines
Taxes on medical services and products X Taxes (such as sales tax) incurred for vision, dental and preventive services or products, including OTC, are qualified limited-purpose expenses. 
X Taxes associated with all other medical services or products are not reimbursable. 
Teeth whitening See Dental, cosmetic.
Telephone X
Telephone consultation (health care professional's fee) X For vision, dental and preventive care, a fee charged by a health care professional for a telephone consultation is a qualified limited-purpose expense. Note: The associated phone charge (for ex., a toll call charge) is also a qualified limited purpose expense. 
X For all other medical care, the health care professional's fee is not reimbursable.
Television X To assist a visually-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 vision care expense. Note: Only the amount that exceeds the cost of a regular television is reimbursable. 
X To assist a person with any other disability or impairment, the cost to modify a television is not reimbursable.
X The cost of a television while in a hospital or treatment center is not a qualified medical expense.
Termination of pregnancy X
Therapy X
Thermometer X
Throat lozenges X
Toiletries X Amounts paid for toiletries (for ex., cologne, dental floss, deodorant, lotion, shaving cream, shampoo, soap, toothpaste, etc.) are not qualified medical expenses.
Toothache and teething pain relievers X The cost of a pain reliever for a toothache or teething pain is a qualified dental expense.
Toothbrush X 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 X
Transportation X The cost of transportation primarily for, and essential to, vision, dental and preventive care is a qualified expense. Submit documentation of the corresponding vision, dental and preventive service. Eligible expenses include but are not limited to:
Ambulance services
 Car rental*
 Parking fee
 Plane fare*
Transportation - Personal car mileage or gasoline:

-2016 = $.19/mile (effective 01/01/16)
-2015 = $ .23/mile (effective 01/01/15)
-2014 = $ .23.5/mile (effective 01/01/14)
-2013 = $ .24/mile (effective 01/01/13)
-2012 = $ .23/mile (effective 01/01/12)

* Long-distance travel cannot be undertaken for purely personal reasons (such as when equivalent treatment is available locally).

X 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 associated with vision, dental and preventive care are qualified limited-purpose expenses.
X Transportation expenses for all other medical care are not reimbursable. 
X Regular commuting costs for an individual with a physical disability are not qualified medical expenses.
Trips See Lodging/Trips; and Transportation.
Tubal ligation X
Tuition X
Tuition for special needs program See School, special; and Tutoring.
Tutoring X When recommended by a health care professional for a vision condition, tutoring fees for a specialized teacher are qualified vision care expenses. Submit evidence of medical necessity (e.g., prescription, doctor's note) with the request for reimbursement.
X For all other medical conditions, tutoring fees are not reimbursable.

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