FSA and HSA Eligible 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
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*
Acupuncture If treating a medical condition.	Eligible
Adoption - Medical Expenses Incurred Before Adoption is Finalized If the child is your tax dependent when the service is provided.	Eligible
Advanced Reimbursements See special requirements under Orthodontia expenses.	Not Eligible
Alcoholism Treatment Amounts paid for inpatient treatment at a therapeutic center for alcohol addiction will qualify.	Eligible
Allergy Medicine See Over the Counter - Drugs and Medicines.	Eligible
Allergy Treatments Allergy treatment and products	Eligible with Letter*
Alternate Diet Alternative dietary supplements	Eligible with Letter*
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
Ambulance	Eligible
Analgesics See Over the Counter - Drugs and Medicines.	Eligible
Antacid See Over the Counter - Drugs and Medicines.	Eligible
Anti-Itch Creams See Over the Counter - Drugs and Medicines.	Eligible
Antibiotic Sprays or Ointments for First Aid See Over the Counter - Drugs and Medicines.	Eligible
Antihistamine See Over the Counter - Drugs and Medicines.	Eligible
Artificial Limbs and Teeth	Eligible
Aspirin See Over the Counter - Drugs and Medicines.	Eligible
Asthma Treatments	Eligible
Autopsy	Not Eligible
Babysitting/Child Care See Dependent Care Account Expenses.	Not Eligible
Bandages	Eligible
Behavioral Modification Programs See Schools and Education.	Not Eligible
Birth Control Pills Eligible with a prescription. See Prescriptions - Drugs and Medicines.	Eligible with Rx
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
Blood Pressure Monitoring Devices	Eligible
Blood Sugar Test Kit and Test Strips See Diabetic Supplies.	Eligible
Body Scan Body scans employing MRIs and similar technologies are diagnostic services. See diagnostic items/services.	Eligible
Breast Pumps and Lactation Supplies, Excluding Breastfeeding Bras	Eligible
Breast Reconstruction Surgery Following Mastectomy Eligible if surgery was done following a mastectomy for cancer.	Eligible
Calamine Lotion See Over the Counter - Drugs and Medicines.	Eligible
Carpal Tunnel Wrist Supports	Eligible
Chelation Therapy Eligible expense if used to treat a medical condition such as lead poisoning.	Eligible
Chiropractors	Eligible
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*
Christian Science Practitioners Eligible if expense is for medical care.	Eligible
Circumcision	Eligible
Co-Insurance Amounts, Co-Payments and Deductibles Eligible if the underlying service/item qualifies.	Eligible
COBRA Premiums (HCFSA, HRA) Healthcare FSA – Not eligible Health Reimbursement Arrangement – Not Eligible	Not Eligible
COBRA Premiums (HSA) HSA – Eligible expense	Eligible
Cold Medicine See Over the Counter - Drugs and Medicines.	Eligible
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
Condoms	Eligible
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
Contraceptives See birth control pills; condoms; Spermicidal foam.	Eligible
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
Cosmetics	Not Eligible
Cough Suppressants See Over the Counter - Drugs and Medicines.	Eligible
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*
Crutches	Eligible
Decongestants See Over the Counter - Drugs and Medicines.	Eligible
Deductibles	Eligible
Dental Services Eligible for expenses incurred for the prevention and alleviation of dental disease. Teeth whitening is not eligible.	Eligible
Dentures and Denture Adhesives	Eligible
Dependent Care Expenses Dependent care expenses are not eligible medical expenses but may be eligible for reimbursement from a Dependent Care Account.	Not Eligible
Diabetic Supplies Includes Blood-sugar test kits and test strips; Glucose-monitoring equipment; and Insulin.	Eligible
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
Diaper Rash Ointment/Cream See Over the Counter - Drugs and Medicines.	Eligible
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*
Diarrhea Medicine See Over the Counter - Drugs and Medicines.	Eligible
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*
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*
Drug Addiction Treatment	Eligible
Drug Overdose Treatment	Eligible
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*
Egg Donor Fees	Eligible
Eggs and Embryos Storage Fees Eligible if expense is for temporary storage, but only to the extent necessary for immediate conception.	Eligible
Electrolysis or Hair Removal	Not Eligible
Eye Examinations, Eyeglasses and Related Equipment and Materials/Cleaners	Eligible
Face Creams, Moisturizers - Over the Counter	Not Eligible
Face Lifts	Not Eligible
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
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
Fever Reducing Medications See Over the Counter - Drugs and Medicines.	Eligible with Rx
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*
First Aid Cream	Eligible
Fitness Programs See Health Club Dues.	Not Eligible
Flu Shots	Eligible
Funeral Expenses	Not Eligible
Gambling Addiction Treatment Expense eligible for inpatient treatment at a therapeutic center for gambling addiction.	Eligible
Gauze Pads	Eligible
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
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*
Glucose Monitoring Equipment See Diabetic Supplies.	Eligible
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
Hair Removal/Transplant	Not Eligible
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*
Hearing Aids Includes the cost of batteries.	Eligible
Hemorrhoid Treatment See Over the Counter - Drugs and Medicines.	Eligible
Herbal Supplements - Over the Counter See Dietary Supplements.	Eligible with Letter*
Home Care See Nursing Services.	Eligible
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*
Hospital Services	Eligible
Illegal Operations and Treatments	Not Eligible
Immunizations	Eligible
Incontinence Supplies Adult diapers used to relieve incontinence generally will qualify. See Diapers.	Eligible
Infertility Treatments See Fertility Treatments.	Eligible
Insect Bite Creams and Ointments See Over the Counter - Drugs and Medicines.	Eligible
Insulin Includes equipment necessary to inject the insulin, such as syringes or insulin pumps.	Eligible
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
Laboratory Fees If part of medical care or diagnosis.	Eligible
Lamaze Class To the extent instruction relates to birth and not child rearing. Expenses for the coach or significant other do not qualify.	Eligible
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*
Laser Eye Surgery/Lasik/Radial Keratotomy	Eligible
Late Fees on Medical Bills	Not Eligible
Laxatives See Over the Counter - Drugs and Medicines.	Eligible
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
Liquid Bandage	Eligible
Lodging at Hospital or Similar Institution Eligible if principal reason for being there is to receive medical care.	Eligible
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
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
Lodging While Attending a Medical Conference	Not Eligible
Long-Term Care Services (HCFSA or HRA) HCFSA – No HRA – No	Not Eligible
Long-Term Care Services (HSA) HSA - Yes	Eligible
Marijuana or Other Controlled Substances	Not Eligible
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*
Mastectomy-Related Bras	Eligible
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*
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
Medical Monitoring and Testing Devices These items include blood-pressure monitors, syringes, glucose kit, etc.	Eligible
Medical Records Charges For the expense associated with transferring medical records to a new medical practitioner.	Eligible
Menstrual Pain Relievers See Over the Counter - Drugs and Medicines.	Eligible
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
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*
Missed Appointment Fee	Not Eligible
Motion Sickness Pills See Over the Counter - Drugs and Medicines.	Eligible
Nasal Sprays See Over the Counter - Drugs and Medicines.	Eligible
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*
Naturopathic Healers See Alternative Healers	Eligible with Rx
Nicotine Gum or Patches See Over the Counter - Drugs and Medicines.	Eligible
Norplant Insertion or Removal	Eligible
Nursing Services for a Baby Does not qualify if baby is healthy and normal.	Not Eligible
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
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*
Obstetrical Expenses	Eligible
Occlusal Guards to Prevent Teeth Grinding	Eligible
Optometrist	Eligible
Organ Donor Including surgical, hospital and laboratory services as well as transportation expense for donor.	Eligible
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
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
Ovulation Monitor	Eligible
Pain Relievers See Over the Counter - Drugs and Medicines.	Eligible
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*
Physical Exams	Eligible
Physical Therapy	Eligible
Physician Access Retainer	Not Eligible
Prenatal Expenses	Eligible
Prenatal Vitamins If taken during pregnancy (a medical condition). Vitamins taken at other times generally do not qualify.	Eligible
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
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
Prescriptions - Drugs and Medicines Obtained from Other Countries	Not Eligible
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
Prosthesis	Eligible
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*
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*
Radial Keratotomy	Eligible
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
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
Safety Glasses Eligible if prescription lenses.	Eligible with Rx
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*
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*
Screening Tests Must be used for medical diagnosis.	Eligible
Seeing-Eye Dog See Guide Dog.	Eligible
Sinus Medication See Over the Counter - Drugs and Medicines.	Eligible
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*
Smoking Cessation (Stop-Smoking) Programs	Eligible
Sperm, Storage Fees Eligible if expense is for temporary storage, but only to the extent necessary for immediate conception.	Eligible
Spermicidal Foam See Over the Counter - Drugs and Medicines.	Eligible
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*
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*
Sterilization Procedures	Eligible
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
Sunscreen with 15 SPF or higher Eligible if SPF is 15 or higher. Does not include tanning lotions, make-up or moisturizers, etc.	Eligible
Suntan Lotion without Sunscreen	Not Eligible
Sun-Protective Clothing	Eligible with Letter*
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
Surrogate Expenses	Not Eligible
Taxes on Medical Services and Products Eligible expense to the extent imposed on reimbursable medical care or products.	Eligible
Teeth Whitening/Bleaching Cosmetic procedures are not eligible for reimbursement.	Not Eligible
Telephone Equipment for Hearing-Impaired Person Expense of buying and repairing special telephone equipment for hearing-impaired person.	Eligible
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
Thermometers - Over the Counter	Eligible
Throat Lozenges See Over the Counter - Drugs and Medicines.	Eligible
Toothache and Teething Pain Relievers See Over the Counter - Drugs and Medicines.	Eligible
Transplants Eligible expenses include surgical, hospital, and laboratory services and transportation expenses for donors.	Eligible
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
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
Transportation to and from Medical Conference See Medical conference admission, transportation, etc.	Eligible
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
Vasectomy/Vasectomy Reversal	Eligible
Viagra Eligible expense if prescribed by a physician to treat a medical condition. See Prescription - Drugs and Medicines.	Eligible with Rx
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*
Walkers	Eligible
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
Wheelchair	Eligible
X-Ray Fee Eligible if incurred for medical reasons.	Eligible

Acne Treatment

If to treat acne, it is eligible. However, the cost of regular skin care does not qualify.

Eligible

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*

Acupuncture

If treating a medical condition.

Eligible

Adoption - Medical Expenses Incurred Before Adoption is Finalized

If the child is your tax dependent when the service is provided.

Eligible

Advanced Reimbursements

See special requirements under Orthodontia expenses.

Not Eligible

Alcoholism Treatment

Amounts paid for inpatient treatment at a therapeutic center for alcohol addiction will qualify.

Eligible

Allergy Medicine

See Over the Counter - Drugs and Medicines.

Eligible

Allergy Treatments

Allergy treatment and products

Eligible with Letter*

Alternate Diet

Alternative dietary supplements

Eligible with Letter*

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

Ambulance

Eligible

Analgesics

See Over the Counter - Drugs and Medicines.

Eligible

Antacid

See Over the Counter - Drugs and Medicines.

Eligible

Anti-Itch Creams

See Over the Counter - Drugs and Medicines.

Eligible

Antibiotic Sprays or Ointments for First Aid

See Over the Counter - Drugs and Medicines.

Eligible

Antihistamine

See Over the Counter - Drugs and Medicines.

Eligible

Artificial Limbs and Teeth

Eligible

Aspirin

See Over the Counter - Drugs and Medicines.

Eligible

Asthma Treatments

Eligible

Autopsy

Not Eligible

Babysitting/Child Care

See Dependent Care Account Expenses.

Not Eligible

Bandages

Eligible

Behavioral Modification Programs

See Schools and Education.

Not Eligible

Birth Control Pills

Eligible with a prescription. See Prescriptions - Drugs and Medicines.

Eligible with Rx

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

Blood Pressure Monitoring Devices

Eligible

Blood Sugar Test Kit and Test Strips

See Diabetic Supplies.

Eligible

Body Scan

Body scans employing MRIs and similar technologies are diagnostic services. See diagnostic items/services.

Eligible

Breast Pumps and Lactation Supplies, Excluding Breastfeeding Bras

Eligible

Breast Reconstruction Surgery Following Mastectomy

Eligible if surgery was done following a mastectomy for cancer.

Eligible

Calamine Lotion

See Over the Counter - Drugs and Medicines.

Eligible

Carpal Tunnel Wrist Supports

Eligible

Chelation Therapy

Eligible expense if used to treat a medical condition such as lead poisoning.

Eligible

Chiropractors

Eligible

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*

Christian Science Practitioners

Eligible if expense is for medical care.

Eligible

Circumcision

Eligible

Co-Insurance Amounts, Co-Payments and Deductibles

Eligible if the underlying service/item qualifies.

Eligible

COBRA Premiums (HCFSA, HRA)

Healthcare FSA – Not eligible
Health Reimbursement Arrangement – Not Eligible

Not Eligible

COBRA Premiums (HSA)

HSA – Eligible expense

Eligible

Cold Medicine

See Over the Counter - Drugs and Medicines.

Eligible

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

Condoms

Eligible

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

Contraceptives

See birth control pills; condoms; Spermicidal foam.

Eligible

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

Cosmetics

Not Eligible

Cough Suppressants

See Over the Counter - Drugs and Medicines.

Eligible

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*

Crutches

Eligible

Decongestants

See Over the Counter - Drugs and Medicines.

Eligible

Deductibles

Eligible

Dental Services

Eligible for expenses incurred for the prevention and alleviation of dental disease. Teeth whitening is not eligible.

Eligible

Dentures and Denture Adhesives

Eligible

Dependent Care Expenses

Dependent care expenses are not eligible medical expenses but may be eligible for reimbursement from a Dependent Care Account.

Not Eligible

Diabetic Supplies

Includes Blood-sugar test kits and test strips; Glucose-monitoring equipment; and Insulin.

Eligible

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

Diaper Rash Ointment/Cream

See Over the Counter - Drugs and Medicines.

Eligible

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*

Diarrhea Medicine

See Over the Counter - Drugs and Medicines.

Eligible

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*

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*

Drug Addiction Treatment

Eligible

Drug Overdose Treatment

Eligible

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*

Egg Donor Fees

Eligible

Eggs and Embryos Storage Fees

Eligible if expense is for temporary storage, but only to the extent necessary for immediate conception.

Eligible

Electrolysis or Hair Removal

Not Eligible

Eye Examinations, Eyeglasses and Related Equipment and Materials/Cleaners

Eligible

Face Creams, Moisturizers - Over the Counter

Not Eligible

Face Lifts

Not Eligible

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

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

Fever Reducing Medications

See Over the Counter - Drugs and Medicines.

Eligible with Rx

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*

First Aid Cream

Eligible

Fitness Programs

See Health Club Dues.

Not Eligible

Flu Shots

Eligible

Funeral Expenses

Not Eligible

Gambling Addiction Treatment

Expense eligible for inpatient treatment at a therapeutic center for gambling addiction.

Eligible

Gauze Pads

Eligible

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

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*

Glucose Monitoring Equipment

See Diabetic Supplies.

Eligible

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

Hair Removal/Transplant

Not Eligible

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*

Hearing Aids

Includes the cost of batteries.

Eligible

Hemorrhoid Treatment

See Over the Counter - Drugs and Medicines.

Eligible

Herbal Supplements - Over the Counter

See Dietary Supplements.

Eligible with Letter*

Home Care

See Nursing Services.

Eligible

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*

Hospital Services

Eligible

Illegal Operations and Treatments

Not Eligible

Immunizations

Eligible

Incontinence Supplies

Adult diapers used to relieve incontinence generally will qualify. See Diapers.

Eligible

Infertility Treatments

See Fertility Treatments.

Eligible

Insect Bite Creams and Ointments

See Over the Counter - Drugs and Medicines.

Eligible

Insulin

Includes equipment necessary to inject the insulin, such as syringes or insulin pumps.

Eligible

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

Laboratory Fees

If part of medical care or diagnosis.

Eligible

Lamaze Class

To the extent instruction relates to birth and not child rearing. Expenses for the coach or significant other do not qualify.

Eligible

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*

Laser Eye Surgery/Lasik/Radial Keratotomy

Eligible

Late Fees on Medical Bills

Not Eligible

Laxatives

See Over the Counter - Drugs and Medicines.

Eligible

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

Liquid Bandage

Eligible

Lodging at Hospital or Similar Institution

Eligible if principal reason for being there is to receive medical care.

Eligible

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

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

Lodging While Attending a Medical Conference

Not Eligible

Long-Term Care Services (HCFSA or HRA)

HCFSA – No
HRA – No

Not Eligible

Long-Term Care Services (HSA)

HSA - Yes

Eligible

Marijuana or Other Controlled Substances

Not Eligible

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*

Mastectomy-Related Bras

Eligible

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*

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

Medical Monitoring and Testing Devices

These items include blood-pressure monitors, syringes, glucose kit, etc.

Eligible

Medical Records Charges

For the expense associated with transferring medical records to a new medical practitioner.

Eligible

Menstrual Pain Relievers

See Over the Counter - Drugs and Medicines.

Eligible

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

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*

Missed Appointment Fee

Not Eligible

Motion Sickness Pills

See Over the Counter - Drugs and Medicines.

Eligible

Nasal Sprays

See Over the Counter - Drugs and Medicines.

Eligible

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*

Naturopathic Healers

See Alternative Healers

Eligible with Rx

Nicotine Gum or Patches

See Over the Counter - Drugs and Medicines.

Eligible

Norplant Insertion or Removal

Eligible

Nursing Services for a Baby

Does not qualify if baby is healthy and normal.

Not Eligible

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

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*

Obstetrical Expenses

Eligible

Occlusal Guards to Prevent Teeth Grinding

Eligible

Optometrist

Eligible

Organ Donor

Including surgical, hospital and laboratory services as well as transportation expense for donor.

Eligible

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

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

Ovulation Monitor

Eligible

Pain Relievers

See Over the Counter - Drugs and Medicines.

Eligible

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*

Physical Exams

Eligible

Physical Therapy

Eligible

Physician Access Retainer

Not Eligible

Prenatal Expenses

Eligible

Prenatal Vitamins

If taken during pregnancy (a medical condition). Vitamins taken at other times generally do not qualify.

Eligible

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

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

Prescriptions - Drugs and Medicines Obtained from Other Countries

Not Eligible

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

Prosthesis

Eligible

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*

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*

Radial Keratotomy

Eligible

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

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

Safety Glasses

Eligible if prescription lenses.

Eligible with Rx

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*

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*

Screening Tests

Must be used for medical diagnosis.

Eligible

Seeing-Eye Dog

See Guide Dog.

Eligible

Sinus Medication

See Over the Counter - Drugs and Medicines.

Eligible

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*

Smoking Cessation (Stop-Smoking) Programs

Eligible

Sperm, Storage Fees

Eligible if expense is for temporary storage, but only to the extent necessary for immediate conception.

Eligible

Spermicidal Foam

See Over the Counter - Drugs and Medicines.

Eligible

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*

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*

Sterilization Procedures

Eligible

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

Sunscreen with 15 SPF or higher

Eligible if SPF is 15 or higher. Does not include tanning lotions, make-up or moisturizers, etc.

Eligible

Suntan Lotion without Sunscreen

Not Eligible

Sun-Protective Clothing

Eligible with Letter*

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

Surrogate Expenses

Not Eligible

Taxes on Medical Services and Products

Eligible expense to the extent imposed on reimbursable medical care or products.

Eligible

Teeth Whitening/Bleaching

Cosmetic procedures are not eligible for reimbursement.

Not Eligible

Telephone Equipment for Hearing-Impaired Person

Expense of buying and repairing special telephone equipment for hearing-impaired person.

Eligible

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

Thermometers - Over the Counter

Eligible

Throat Lozenges

See Over the Counter - Drugs and Medicines.

Eligible

Toothache and Teething Pain Relievers

See Over the Counter - Drugs and Medicines.

Eligible

Transplants

Eligible expenses include surgical, hospital, and laboratory services and transportation expenses for donors.

Eligible

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

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

Transportation to and from Medical Conference

See Medical conference admission, transportation, etc.

Eligible

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

Vasectomy/Vasectomy Reversal

Eligible

Viagra

Eligible expense if prescribed by a physician to treat a medical condition. See Prescription - Drugs and Medicines.

Eligible with Rx

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*

Walkers

Eligible

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

Wheelchair

Eligible

X-Ray Fee

Eligible if incurred for medical reasons.

Eligible

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

FSA and HSA Eligibility List