You can use your flexible spending account (FSA) to pay for eligible health care and dependent care expenses. The following information describes the expenses that are generally reimbursable through your FSA.
The lists of eligible expenses available on this website contain general expenses allowed by the Internal Revenue Service (IRS). A final determination cannot be made on any claim until you complete and submit a reimbursement form along with the required supporting documentation. Reimbursement forms are available by logging in to your personal CONEXIS account at mybenefits.conexis.com.
IMPORTANT: Be sure to keep receipts and other supporting documentation related to your FSA expenses and reimbursement requests. Per IRS rules, CONEXIS may be required to request itemized receipts to verify your FSA expenses.
Generally, eligible expenses include items that are meant to diagnose, cure, mitigate, treat, or prevent illness or disease. This also includes transportation for medical care. However, expenses such as cosmetic surgery, insurance premiums, vitamins, and items for general well-being are not eligible expenses.
As part of the changes introduced by the recent health care reform acts, beginning January 1, 2011, over-the-counter (OTC) medicines and drugs are no longer eligible for reimbursement under your health FSA unless prescribed by a doctor (or another individual who can legally issue a prescription) in the state in which you purchase the OTC medicines.
Health FSA expenses must be incurred by you, your spouse, or your eligible dependents during the current plan year and while you are an active participant in the FSA plan. Medical care expenses are incurred when you (or your spouse or dependents) are provided with medical care- not when you are formally billed, charged for, or pay for the medical care.
Only qualified "out-of-pocket" expenses are eligible for reimbursement. Expenses previously reimbursed by your health FSA or covered by any other plan or program are not eligible for reimbursement. There's no "double-dipping" allowed.
Expenses reimbursed under your health FSA may not be used to claim any federal income tax deduction or credit.
For more information and expense examples, go to our Health FSA Eligible Expenses page.
A dependent care FSA covers qualified dependent care expenses incurred for the care of one or more qualifying individuals. Only eligible expenses can be reimbursed under the FSA. These expenses are defined by the Internal Revenue Code and your employer's plan.
IMPORTANT: A dependent care FSA is used to pay for eligible, work-related expenses for the care of a qualified individual, such as day care, preschool, baby sitting expenses, or elder care. It is not used to pay for health care expenses incurred by a qualified individual. You can use a health FSA to pay for health care expenses incurred by qualified individuals.
Dependent care expenses must be incurred during the coverage period so you (and your spouse, if married) can work or look for work. Full-time students who attend school for at least five months during the tax year may also incur dependent care expenses. "Work" may include actively looking for work, but it does not include unpaid volunteer work or volunteer work for a nominal salary.
A special note for divorced individuals: If you are divorced and you are the custodial parent, your child is a qualifying individual even if you do not claim the child as your tax dependent. A divorced, non-custodial parent cannot be reimbursed under a dependent care FSA, even if the divorced, non-custodial parent claims the child as a tax dependent.
IRS regulations state that expenses reimbursed under your dependent care FSA may not be reimbursed under any other plan or program, and only your out-of-pocket expenses are eligible. These expenses must be incurred within the current plan year. Plus, expenses reimbursed under a dependent care FSA may not be used to claim any federal income tax deduction or credit.
Although you may not claim any other tax benefit for the tax-free amounts received by you under the dependent care FSA, the balance of your eligible employment-related expenses may be eligible for the dependent care credit. Please consult your tax advisor to determine whether the tax credit may be more favorable to you than participating in the dependent care FSA.
For more information and expense examples, go to our Dependent Care FSA Eligible Expenses page.