Benefits Plans - Flexible Spending Accounts: Health Care —
Health Care FSA Eligible Expenses

Typically, eligible health care expenses are expenses incurred for medical care. Medical care expenses include amounts paid for the diagnoses, care, mitigation, treatment, or prevention of disease or illness and for treatments affecting any part or function of the body. See the PayFlex Eligible Expense Items page for more information.

Eligible expenses may have been incurred for you, your spouse, children, and any other person who is a qualified dependent under the Internal Revenue Code. You can only be reimbursed for expenses incurred while you are enrolled in the plan. The date you pay for the item or service is not relevant.

Generally, with the exception of expenses for cosmetic procedures and health insurance premiums, any health care expense that is deductible under the Internal Revenue Code, and is not covered by insurance or any other source that provides benefits, are eligible for reimbursement through the Health Care FSA.

Over-the-Counter (OTC) Drugs/Medicines

IRS regulations require a prescription for OTC drugs and medicines for reimbursement from a Health Care FSA.  FSA debit cards cannot be used to purchase OTC drugs and medicines.  You will need to pay for these expenses and submit a claim form, along with your prescription, to PayFlex/HealthHub to receive reimbursement for eligible expenses.

Examples of Eligible Health Care Expenses

Visit the PayFlex/HealthHub website for a list of eligible expenses, including OTC drugs/medicines that require a prescription for reimbursement and for which you cannot use your FSA debit card to purchase.

The following list is an example of eligible expenses. The list is subject to change according to changes in the Internal Revenue Code.

See the note above concerning reimbursement for over-the-counter drugs and medicines.

• Acupuncture
• Allergy medicines (e.g. Claritin, Loratadine)
• Air conditioners*
• Amount applied to any medical, dental, or vision deductible
• Automobile equipment to assist the physically disabled
• Birth control pills
• Braille books and magazines
• Child birth preparation classes
• Chiropractic expenses
• Cold medicines, cough syrups (e.g., Nyquil, Triaminic, Pedia-Care)
• Contact lenses and solutions
• Co-pay amounts under your insurance plan
• Co-insurance
• Cost of guide dogs for persons who are visually or hearing impaired
• Cost of a note-taker for a hearing impaired child in school
• Crutches
• Dental cleanings and fillings
• Detoxification or drug abuse centers
• Diabetic supplies
• Expenses in excess of medical, dental, or vision plan limits
• Expenses for services connected with donating an organ
• Eye exams
• Eyeglasses
• Hearing aids
• Heartburn medications
• Household visual alert system for hearing impaired persons
• Laser eye surgery
• Medically necessary mattresses and boards*
• Orthodontia
• Orthopedic shoes
• Pain relievers (e.g., acetaminophen, ibuprofen)
• Physical therapy
• Prescription drugs
• Psychotherapy
• Radiation treatments
• Remedial reading*
• Respirators
• Routine physical exams
• Smoking cessation programs (excluding over-the-counter treatments)
• Specialized equipment for disabled persons
• Special devices, such as a tape recorder and typewriter, for persons who are visually impaired
• Speech therapy
• Sterilization surgery
• Topical antibiotics (e.g., Bacitracin)
• Topical steroids (e.g., Hydrocortisone cream)
• Transportation expenses related to medical care
• Water fluoridation devices*
• Weight reduction program for physician-diagnosed obesity
• Well baby and well child care
• Wheelchairs
• Whirlpool baths*
• Wigs for hair loss due to any disease*
• X-rays

*Expenses must be accompanied by a doctor's certification specifying the medical disorder, the treatment needed, and how the treatment will alleviate the condition.

Expenses That Are Ineligible

The following expenses are not eligible for reimbursement:

• Cosmetic surgery
• Diaper service
• Ear piercing
• Electrolysis
• Expenses claimed on your income tax return
• Expenses reimbursed by other services, such as insurance companies
• Facelifts
• Hair loss treatment, drugs or transplants
• Health care expenses paid under any health plan
• Household help, even if recommended by a physician
• Insurance premiums
• Illegal treatments, operations, or drugs
• Late payment fees
• Marriage counseling, unless performed for purpose of alleviating or preventing a physical or mental defect or illness
• Herbal remedies
• Social activities, such as dance classes, even if recommended by a physician
• Teeth whitening
• Vitamins/nutritional supplements (only eligible if necessary to treat a specific medical condition and accompanied with a Letter of Medical Necessity)
• Weight reduction programs for general well being

Next: Health Care Expenses Worksheet