FSA and HSA Eligibility List

Search for eligible Flexible Spending Account and Health Savings Account expenses.

Expense	Eligibility
Expense	Eligibility
Acne Treatment If to treat acne, it is eligible. However, the cost of regular skin care does not qualify. Eligible for reimbursement
Acne treatment - Prescription If the expense can be used for both cosmetic and medical (such as Retin-A, which can be used to treat both acne and wrinkles), a physician's recommendation* with the medical condition is required. Eligible with Letter* for reimbursement
Acupuncture If treating a medical condition. Eligible for reimbursement
Adoption - Medical Expenses Incurred Before Adoption is Finalized If the child is your tax dependent when the service is provided. Eligible for reimbursement
Advanced Reimbursements See special requirements under Orthodontia expenses. Not Eligible for reimbursement
Alcoholism Treatment Amounts paid for inpatient treatment at a therapeutic center for alcohol addiction will qualify. Eligible for reimbursement
Allergy Medicine See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Allergy Treatments Allergy treatment and products Eligible with Letter* for reimbursement
Alternate Diet Alternative dietary supplements Eligible with Letter* for reimbursement
Alternative Healers While expenses may be eligible, the treatments must be legal and may not be a food or substitute for a food the person would normally consume in order to meet nutritional requirements. While treatment costs do not require a prescription to be eligible, any Prescriptions - Drugs and Medicines prescribed must be prescribed by an individual legally authorized to issue prescriptions in the applicable state. Eligible with Rx for reimbursement
Ambulance Eligible for reimbursement
Analgesics See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Antacid See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Anti-Itch Creams See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Antibiotic Sprays or Ointments for First Aid See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Antihistamine See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Artificial Limbs and Teeth Eligible for reimbursement
Aspirin See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Asthma Treatments Eligible for reimbursement
Autopsy Not Eligible for reimbursement
Babysitting/Child Care See Dependent Care Account Expenses. Not Eligible for reimbursement
Bandages Eligible for reimbursement
Behavioral Modification Programs See Schools and Education. Not Eligible for reimbursement
Birth Control Pills Eligible with a prescription. See Prescriptions - Drugs and Medicines. Eligible with Rx for reimbursement
Birthing Classes/Childbirth Classes/Lamaze Expenses for a coach or significant other are not eligible. Expenses for a doula may be eligible if expenses are related to medical care. See Lamaze classes. Not Eligible for reimbursement
Blood Pressure Monitoring Devices Eligible for reimbursement
Blood Sugar Test Kit and Test Strips See Diabetic Supplies. Eligible for reimbursement
Body Scan Body scans employing MRIs and similar technologies are diagnostic services. See diagnostic items/services. Eligible for reimbursement
Breast Pumps and Lactation Supplies, Excluding Breastfeeding Bras Eligible for reimbursement
Breast Reconstruction Surgery Following Mastectomy Eligible if surgery was done following a mastectomy for cancer. Eligible for reimbursement
Calamine Lotion See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Carpal Tunnel Wrist Supports Eligible for reimbursement
Chelation Therapy Eligible expense if used to treat a medical condition such as lead poisoning. Eligible for reimbursement
Chiropractors Eligible for reimbursement
Chondroitin Eligible if used primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner's recommendation* is required stating the item is to treat a specific medical condition. Eligible with Letter* for reimbursement
Christian Science Practitioners Eligible if expense is for medical care. Eligible for reimbursement
Circumcision Eligible for reimbursement
Co-Insurance Amounts, Co-Payments and Deductibles Eligible if the underlying service/item qualifies. Eligible for reimbursement
COBRA Premiums (HCFSA, HRA) Healthcare FSA – Not eligible Health Reimbursement Arrangement – Not Eligible Not Eligible for reimbursement
COBRA Premiums (HSA) HSA – Eligible expense Eligible for reimbursement
Cold Medicine See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Cold/Hot Packs Only cold/hot packs sold as medical supplies will qualify; those sold for other purposes (e.g., to keep beverages cold or hot) won’t qualify. Eligible for reimbursement
Condoms Eligible for reimbursement
Contact Lenses, Materials, and Equipment If contacts are needed for medical purposes. Supplies needed for using lenses will qualify if the lenses are needed for medical purposes. Eligible for reimbursement
Contraceptives See birth control pills; condoms; Spermicidal foam. Eligible for reimbursement
Cosmetic Procedures or Surgery Exception for amounts paid for surgery necessary to improve a deformity arising from a congenital abnormality, personal injury from an accident or trauma, or a disfiguring disease. Not Eligible for reimbursement
Cosmetics Not Eligible for reimbursement
Cough Suppressants See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Counseling Eligible if primarily for medical care. Must submit a medical practitioner's recommendation* with the medical condition, an EOB, or a practitioner's receipt listing the diagnosis code. Eligible with Letter* for reimbursement
COVID-19 Personal Protective Equipment (PPE) Face masks, hand sanitizer, and hand sanitizer wipes are eligible when used to prevent the spread of the Coronavirus Disease 2019 (COVID-19). Use of these items for other purposes will require a Letter of Medical Necessity. Eligible for reimbursement
Crutches Eligible for reimbursement
Decongestants See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Deductibles Eligible for reimbursement
Dental Services Eligible for expenses incurred for the prevention and alleviation of dental disease. Teeth whitening is not eligible. Eligible for reimbursement
Dentures and Denture Adhesives Eligible for reimbursement
Dependent Care Expenses Dependent care expenses are not eligible medical expenses but may be eligible for reimbursement from a Dependent Care Account. Not Eligible for reimbursement
Diabetic Supplies Includes Blood-sugar test kits and test strips; Glucose-monitoring equipment; and Insulin. Eligible for reimbursement
Diagnostic Items/Services Includes a wide variety of procedures to determine the presence of a disease or dysfunction of the body, such as tests to detect heart attack, stroke, diabetes, osteoporosis, thyroid conditions, and cancer. Eligible for reimbursement
Diaper Rash Ointment/Cream See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Diapers or Diaper Service Eligible if expenses incurred to relieve the effects of a diagnosed medical condition, such as urinary incontinence in adults. A medical practitioner's recommendation* with the medical condition is required. Eligible with Letter* for reimbursement
Diarrhea Medicine See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Dietary Supplements - Over the Counter Eligible if used primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner's recommendation* is required stating the item is to treat a specific medical condition. Eligible with Letter* for reimbursement
DNA Collection and Storage Temporary storage may be eligible if collected as part of a diagnosis, treatment or prevention of existing or imminent medical condition. A medical practitioner's recommendation* with the medical condition is required. Eligible with Letter* for reimbursement
Drug Addiction Treatment Eligible for reimbursement
Drug Overdose Treatment Eligible for reimbursement
Ear Plugs - Over the Counter Eligible if treating a specific medical condition. A medical practitioner's recommendation* with the medical condition is required. Eligible with Letter* for reimbursement
Egg Donor Fees Eligible for reimbursement
Eggs and Embryos Storage Fees Eligible if expense is for temporary storage, but only to the extent necessary for immediate conception. Eligible for reimbursement
Electrolysis or Hair Removal Not Eligible for reimbursement
Eye Examinations, Eyeglasses and Related Equipment and Materials/Cleaners Eligible for reimbursement
Face Creams, Moisturizers - Over the Counter Not Eligible for reimbursement
Face Lifts Not Eligible for reimbursement
Face Masks See COVID-19 PPE. Eligible for reimbursement
Feminine Hygiene Products See Menstrual Care Products. Does not include hygienic sprays, powders, washes, vaginal suppositories, douches, feminine deodorant, chaffing powder, or other products not used to control the flow of menstruation or other genital secretions. Eligible for reimbursement
Fertility Treatments (e.g., surgery, in vitro fertilization (IVF), gamete intrafallopian transfer (GIFT) and shots) Eligible to the extent procedure is intended to overcome an inability to have children. Expenses for IVF surrogate not eligible unless the surrogate is a tax dependent. Eligible for reimbursement
Fever Reducing Medications See Over the Counter - Drugs and Medicines. Eligible with Rx for reimbursement
Fiber Supplements- Over the Counter Eligible if used primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner's recommendation* is required stating the item is to treat a specific medical condition. Eligible with Letter* for reimbursement
First Aid Cream Eligible for reimbursement
Fitness Programs See Health Club Dues. Not Eligible for reimbursement
Flu Shots Eligible for reimbursement
Funeral Expenses Not Eligible for reimbursement
Gambling Addiction Treatment Expense eligible for inpatient treatment at a therapeutic center for gambling addiction. Eligible for reimbursement
Gauze Pads Eligible for reimbursement
Genetic Testing Eligible if testing is done to diagnose a medical condition or to determine possible defects. However, testing done just to determine the sex of a fetus would not qualify. Eligible for reimbursement
Glucosamine- Over the Counter Eligible if used primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner's recommendation* is required stating the item is to treat a specific medical condition. Eligible with Letter* for reimbursement
Glucose Monitoring Equipment See Diabetic Supplies. Eligible for reimbursement
Guide Dog or Other Animal Aide Eligible if expense is to assist a physically disabled person; expense of buying, training, and maintaining a guide dog includes the expenses of food and inoculations. Veterinary fees for such animals also qualify as medical care. Eligible for reimbursement
Hair Removal/Transplant Not Eligible for reimbursement
Hand Sanitizer See COVID-19 PPE. Eligible for reimbursement
Health Club Dues and Fees Only in very limited circumstances would fees paid to a health club qualify. Expense is eligible if a physician recommends to treat a specific medical condition (e.g., rehabilitation after back surgery or treatment for obesity). The expense must not have been incurred "but for" the disease (e.g., if you belonged to the health club before being diagnosed, then the fees would not qualify). When treatment is no longer needed, the fees would no longer qualify. A medical practitioner's recommendation* is required stating the expense is to treat a specific medical condition. Eligible with Letter* for reimbursement
Hearing Aids Includes the cost of batteries. Eligible for reimbursement
Hemorrhoid Treatment See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Herbal Supplements - Over the Counter See Dietary Supplements. Eligible with Letter* for reimbursement
Home Care See Nursing Services. Eligible for reimbursement
Hormone Replacement Therapy Eligible with a prescription if expense is primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner's recommendation* is required stating the item is to treat a specific medical condition. See Prescriptions - Drugs and Medicines. Eligible with Letter* for reimbursement
Hospital Services Eligible for reimbursement
Illegal Operations and Treatments Not Eligible for reimbursement
Immunizations Eligible for reimbursement
Incontinence Supplies Adult diapers used to relieve incontinence generally will qualify. See Diapers. Eligible for reimbursement
Infertility Treatments See Fertility Treatments. Eligible for reimbursement
Insect Bite Creams and Ointments See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Insulin Includes equipment necessary to inject the insulin, such as syringes or insulin pumps. Eligible for reimbursement
Insurance Premiums FSA – no. HRA - depending on plan design, insurance premiums may be eligible. HSAs - can reimburse insurance premiums in limited circumstances. See information at www.irs.gov for more details. Not Eligible for reimbursement
Laboratory Fees If part of medical care or diagnosis. Eligible for reimbursement
Lamaze Class To the extent instruction relates to birth and not child rearing. Expenses for the coach or significant other do not qualify. Eligible for reimbursement
Language Training for Dyslexic/Disabled Child Eligible if the expense is for a child with dyslexia or an otherwise disabled child. Amounts paid for regular schooling do not qualify. A medical practitioner's recommendation* is required stating the expense is to treat a specific medical condition. Eligible with Letter* for reimbursement
Laser Eye Surgery/Lasik/Radial Keratotomy Eligible for reimbursement
Late Fees on Medical Bills Not Eligible for reimbursement
Laxatives See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Learning Disability, Instructional Fees Eligible if expense is prescribed by a physician. Includes expenses for special school or specially trained teacher for a child who has severe learning disability caused by mental or physical impairment. Eligible with Rx for reimbursement
Liquid Bandage Eligible for reimbursement
Lodging at Hospital or Similar Institution Eligible if principal reason for being there is to receive medical care. Eligible for reimbursement
Lodging Not at Hospital or Similar Institution Up to $50/night, provided: (1) lodging is primarily for and essential to medical care; (2) medical care is provided in a hospital or medical facility related to or equivalent to licensed hospital; (3) lodging is not lavish; and (4) no element of personal pleasure, recreation or vacation in the travel. If a parent is traveling with a sick child, up to $100 may qualify ($50 for each person). Eligible for reimbursement
Lodging of a Companion If accompanying a patient for medical reasons and all of the conditions described under Lodging not at a hospital, are also met. Eligible for reimbursement
Lodging While Attending a Medical Conference Not Eligible for reimbursement
Long-Term Care Services (HCFSA or HRA) HCFSA – No HRA – No Not Eligible for reimbursement
Long-Term Care Services (HSA) HSA - Yes Eligible for reimbursement
Marijuana or Other Controlled Substances Not Eligible for reimbursement
Massage Therapy Eligible if expense is to treat a specific injury or trauma. Will not qualify if to improve general health or to relieve stress. A medical practitioner's recommendation* is required stating the expense is to treat a specific medical condition. Eligible with Letter* for reimbursement
Mastectomy-Related Bras Eligible for reimbursement
Medic-Alert Bracelet/Necklace - Over the Counter Eligible if expense is recommended by a medical practitioner in connection with treating a medical condition. A medical practitioner's recommendation* is required stating the expense is to treat a specific medical condition. Eligible with Letter* for reimbursement
Medical Conference Admission/Transportation Eligible if expense relates to a chronic disease suffered by you, your spouse, or your dependent and if the conference is primarily for and essential to the person in need of medical care. Eligible for reimbursement
Medical Monitoring and Testing Devices These items include blood-pressure monitors, syringes, glucose kit, etc. Eligible for reimbursement
Medical Records Charges For the expense associated with transferring medical records to a new medical practitioner. Eligible for reimbursement
Menstrual Pain Relievers See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Menstrual Care Products The term ‘menstrual care product’ means a tampon, pad, liner, cup, sponge, or similar product used by individuals with respect to menstruation or other genital-tract secretions. Does not include hygienic sprays, powders, washes, vaginal suppositories, douches, feminine deodorant, chaffing powder, or other products not used to control the flow of menstruation or other genital secretions. Eligible for reimbursement
Mentally Handicapped, Special Home For The cost of keeping a mentally handicapped person in a special home (not a relative's home) on a psychiatrist's recommendation* to help that person adjust from life in a mental hospital to community living may apply. Eligible with Letter* for reimbursement
Missed Appointment Fee Not Eligible for reimbursement
Motion Sickness Pills See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Nasal Sprays See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Nasal Strips - Over the Counter Eligible if expense is incurred to treat medical condition. Will not qualify if used for run of the mill snoring. A medical practitioner's recommendation* is required stating the expense is to treat a specific medical condition. Eligible with Letter* for reimbursement
Naturopathic Healers See Alternative Healers Eligible with Rx for reimbursement
Nicotine Gum or Patches See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Norplant Insertion or Removal Eligible for reimbursement
Nursing Services for a Baby Does not qualify if baby is healthy and normal. Not Eligible for reimbursement
Nursing Services Provided by a Nurse or Other Attendant Expenses incurred, such as wages, employment taxes, and other amounts you pay for nursing services (including extra costs for nurses' room and board) generally will qualify, whether provided in the participant's home or another facility. The attendant doesn't have to be a nurse, as long as the services are those generally performed by a nurse. These include services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming. But if the person providing nursing services also provides household and personal services only those expenses for nursing services qualify. Eligible for reimbursement
Nutritionist's Professional Expenses Eligible if expense relates to a specifically diagnosed medical condition. Will not qualify if the expense is for general health. A medical practitioner's recommendation* is required stating the expense is to treat a specific medical condition. Eligible with Letter* for reimbursement
Obstetrical Expenses Eligible for reimbursement
Occlusal Guards to Prevent Teeth Grinding Eligible for reimbursement
Optometrist Eligible for reimbursement
Organ Donor Including surgical, hospital and laboratory services as well as transportation expense for donor. Eligible for reimbursement
Orthodontia Expenses Orthodontia expenses and supplies are eligible. However, when an orthodontic treatment plan is paid up-front at the time of the first visit, the plan may apportion the reimbursements as services are provided during the treatment plan. Eligible for reimbursement
Over the Counter - Drugs and Medicines (OTC) Must be primarily for medical care (and not for personal, general health, or cosmetic purposes), legally procured, and generally accepted as medicines and drugs. Eligible for reimbursement
Ovulation Monitor Eligible for reimbursement
Pain Relievers See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Patterning Exercises Eligible if expense is for exercises for a mentally handicapped child. A medical practitioner's recommendation* is required stating the expense is to treat a specific medical condition. Eligible with Letter* for reimbursement
Physical Exams Eligible for reimbursement
Physical Therapy Eligible for reimbursement
Physician Access Retainer Not Eligible for reimbursement
Prenatal Expenses Eligible for reimbursement
Prenatal Vitamins If taken during pregnancy (a medical condition). Vitamins taken at other times generally do not qualify. Eligible for reimbursement
Prescription Drug Discount Programs A fee paid to get a drug discount card will not qualify; the cost of the prescription may qualify. Not Eligible for reimbursement
Prescriptions - Drugs and Medicines Must be primarily for medical care (and not for personal, general health, or cosmetic purposes), legally procured, and generally accepted as medicines and drugs. A prescription for this purpose is one written by an individual legally licensed to issue prescriptions, meeting the legal requirements as required for a drug or medicine that is available by prescription only. Eligible with Rx for reimbursement
Prescriptions - Drugs and Medicines Obtained from Other Countries Not Eligible for reimbursement
Propecia Eligible if used to treat a medical condition such as alopecia. When used for cosmetic purposes (e.g., to treat male pattern baldness) it is not an eligible expense. Must be prescribed. See Prescriptions - Drugs and Medicines. Eligible with Rx for reimbursement
Prosthesis Eligible for reimbursement
Psychiatric Care Eligible if treating a medical condition. Must submit a medical practitioner's recommendation* stating the expense is to treat a specific medical condition, an EOB, or a practitioner's receipt listing the diagnosis code. Eligible with Letter* for reimbursement
Psychoanalysis or Psychologist Eligible if expense is treating a medical condition. Will not qualify if for the general improvement of mental health, to relieve stress, or personal enjoyment. Must submit a medical practitioner's recommendation* stating the expense is to treat a specific medical condition, an EOB, or a practitioner's receipt listing the diagnosis code. Eligible with Letter* for reimbursement
Radial Keratotomy Eligible for reimbursement
Retin-A Eligible with a prescription if expense is treating a medical condition. Will not qualify if purchased for cosmetic purposes (e.g., to reduce wrinkles), even if recommended by a medical practitioner. See Acne Treatment; Cosmetic Procedures and Drugs and Medicines. Eligible with Rx for reimbursement
Rogaine Eligible with a prescription if expense is treating a medical condition. Will not qualify if purchased for cosmetic purposes even if recommended by a medical practitioner. See Propecia and Drugs and Medicines. Eligible with Rx for reimbursement
Safety Glasses Eligible if prescription lenses. Eligible with Rx for reimbursement
Sanitizing Wipes See COVID-19 PPE. Eligible for reimbursement
Schools and Education, Residential Eligible if expense is to treat an individual for behavioral, emotional, or addictive conditions (tuition, meals, and lodging) and the principal reason for attending the program is to receive medical care. If a child is at a school because the courses and disciplinary methods have a beneficial effect on the child's attitude, the expenses won't qualify. A medical practitioner's recommendation* is required stating the expense is to treat a specific medical condition. Eligible with Letter* for reimbursement
Schools and Education, Special Eligible if expense is to treat an individual who is mentally impaired or physically disabled to attend a special school (tuition, meals, and lodging) and the principal reason for attending the school is to overcome or alleviate the disability. This includes teaching Braille to a visually impaired person, teaching lip reading to a hearing-impaired person, and remedial language training to correct a condition caused by a birth defect. If a child is at a school because the courses and disciplinary methods have a beneficial effect on the child's attitude, the expenses won't qualify. A medical practitioner's recommendation* is required stating the expense is to treat a specific medical condition. Eligible with Letter* for reimbursement
Screening Tests Must be used for medical diagnosis. Eligible for reimbursement
Seeing-Eye Dog See Guide Dog. Eligible for reimbursement
Sinus Medication See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Sleep Deprivation Treatment Eligible expense if the person is under the care of a medical practitioner. A medical practitioner's recommendation* is required stating the expense is to treat a specific medical condition. Eligible with Letter* for reimbursement
Smoking Cessation (Stop-Smoking) Programs Eligible for reimbursement
Sperm, Storage Fees Eligible if expense is for temporary storage, but only to the extent necessary for immediate conception. Eligible for reimbursement
Spermicidal Foam See Over the Counter - Drugs and Medicines. Eligible for reimbursement
St. John's Wort - Over the Counter Eligible if used primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner's recommendation* is required stating the item is to treat a specific medical condition. Eligible with Letter* for reimbursement
Stem Cell, Harvesting and/or Storage of Eligible if there is a specific and imminent medical condition that the stem cells are intended to treat. But collection and storage indefinitely, just in case an item might be needed, is not medical care. A medical practitioner's recommendation* is required stating the item is to treat a specific medical condition. Eligible with Letter* for reimbursement
Sterilization Procedures Eligible for reimbursement
Sunglasses Prescription sunglasses would qualify. For non-prescription sunglasses, a medical practitioner's recommendation* is required stating the item is to treat a specific medical condition. Eligible with Rx for reimbursement
Sunscreen with 15 SPF or higher Eligible if SPF is 15 or higher. Does not include tanning lotions, make-up or moisturizers, etc. Eligible for reimbursement
Suntan Lotion without Sunscreen Not Eligible for reimbursement
Sun-Protective Clothing Eligible with Letter* for reimbursement
Supplies to Treat Medical Condition- Over the Counter Eligible if the medical supply is used to diagnose or treat a specific medical condition and is not a personal comfort item. Eligible for reimbursement
Surrogate Expenses Not Eligible for reimbursement
Taxes on Medical Services and Products Eligible expense to the extent imposed on reimbursable medical care or products. Eligible for reimbursement
Teeth Whitening/Bleaching Cosmetic procedures are not eligible for reimbursement. Not Eligible for reimbursement
Telephone Equipment for Hearing-Impaired Person Expense of buying and repairing special telephone equipment for hearing-impaired person. Eligible for reimbursement
Television Equipment for Hearing-Impaired Person Eligible expense for the equipment that displays the audio part of television programs as subtitles for hearing-impaired individuals. Eligible reimbursement is limited to the cost that exceeds cost of regular item. Eligible for reimbursement
Thermometers - Over the Counter Eligible for reimbursement
Throat Lozenges See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Toothache and Teething Pain Relievers See Over the Counter - Drugs and Medicines. Eligible for reimbursement
Transplants Eligible expenses include surgical, hospital, and laboratory services and transportation expenses for donors. Eligible for reimbursement
Transportation Expenses for Person to Receive Medical Care Eligible expense if travel is primarily for, and essential to, medical care. Includes car and rental car expenses; bus, taxi, train, plane, and ferry fares; parking and tolls; and ambulance services. The standard medical travel mileage rate is $0.20 per mile in 2019, $0.17 per mile in 2020, and $0.16 per mile in 2021. Eligible for reimbursement
Transportation Expenses for Someone Other than the Person Receiving Medical Care Transportation costs of an individual (such as a family member) traveling with the individual receiving medical care will qualify as eligible expenses if the presence of the family member on the trip was indispensable to enable the individual to obtain care, such as a parent traveling with a child or a nurse or other person who gives injections, medication, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. In addition, an individual who travels to visit a mentally ill dependent, if such visits are recommended as part of treatment. Eligible for reimbursement
Transportation to and from Medical Conference See Medical conference admission, transportation, etc. Eligible for reimbursement
Umbilical Cord Blood Storage Eligible expense if there is an existing or imminently probable disease that the umbilical cord blood is intended to treat, such a newborn who has a birth defect and the cord blood would be needed in the near future. Collection and storage as a precaution to treat a disease or condition that might possibly develop in the future is not medical care. Eligible for reimbursement
Vasectomy/Vasectomy Reversal Eligible for reimbursement
Viagra Eligible expense if prescribed by a physician to treat a medical condition. See Prescription - Drugs and Medicines. Eligible with Rx for reimbursement
Vitamins - Over the Counter Eligible if used primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner's recommendation* is required stating the item is to treat a specific medical condition. Eligible with Letter* for reimbursement
Walkers Eligible for reimbursement
Weight-Loss Programs and/or Drugs Prescribed to Induce Weight Loss Eligible expense with a prescription to treat a specific medical condition (such as obesity, heart disease, or diabetes). Will not qualify if only to improve general health. The costs of food associated with a weight-loss program would not qualify. See Prescriptions - Drugs and Medicines. Eligible with Rx for reimbursement
Wheelchair Eligible for reimbursement
X-Ray Fee Eligible if incurred for medical reasons. Eligible for reimbursement

Legend
Eligible for reimbursement
Eligible for reimbursement with a prescription from your doctor
Eligible for reimbursement with a Letter of Medical Necessity signed by your doctor*
Not eligible for reimbursement