The key to making the most of your health FSA is knowing about the wide variety of eligible expenses. You can use your health FSA funds for numerous health care-related products and services - for yourself, your spouse, and your qualifying child or relative.
IRS regulations state that expenses reimbursed under your health 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 health FSA may not be used to claim any federal income tax deduction or credit.
A full explanation of the information listed in the Required Documentation column in the table below is available on our Acceptable Documentation page.
| Expense Description |
Health FSA | Required Documentation |
Processing Notes |
|---|---|---|---|
| Acupuncture | Yes | Standard | |
Adoption, medical expenses |
Potentially |
Standard + legal documents pertaining to adoption |
For medical expenses incurred before an adoption is finalized, if the child was a legal dependent when services were provided |
| Alcohol and drug rehab | Yes | Standard | |
| Allergy products and home improvements to treat severe allergies | Potentially | Standard + Medical Determination Form | Examples of eligible expenses include: special vacuum cleaners, electro-static air purifiers, pillows and mattresses to alleviate certain allergies, etc. If the product would be owned without the allergy, then the expense is not considered eligible. See Capital expenses. |
| Alternative healers, dietary substitutes, drugs and medicines | Potentially | Standard + Medical Determination Form | |
| Ambulance transport | Yes | Standard | |
| Artificial limbs | Yes | Standard | |
| Artificial teeth | Yes | Standard | |
| Bandages | Yes | Standard | |
| Bariatric surgery (i.e., Lap-Band, gastric bypass) | Potentially | Standard + Medical Determination Form | Only if recommended by a physician to treat a medical condition. |
| Batteries for durable medical equipment | Yes | Standard | Participant must note usage of batteries on receipt. |
| Birth control drugs | Yes | Standard | Birth control pills prescribed by a doctor are an eligible expense; examples: birth control implants (e.g., Implanon, Norplant), birth control patches (e.g., Ortho Evra), birth control pills, birth control shots (e.g., Depo-Provera), vaginal rings (e.g., NuvaRing), morning-after pills (emergency contraception), hormonal IUDs (e.g., Mirena). |
| Birth control OTC medicines | Yes | Standard + prescription | OTC birth control pills (e.g., Plan B) require a doctor's prescription to be an eligible expense. |
| Birth control supplies | Yes | Standard | Examples of eligible expenses include: cervical caps (e.g., FemCap), Condoms, diaphragms, female condoms, birth control sponges (e.g., Today Sponge), spermicides (e.g., Nonoxynol-9). |
| Blood pressure monitoring devices | Yes | Standard | |
| Body scan / diagnostic testing | Yes | Standard | |
| Braille books and magazines | Potentially | Standard + Medical Determination Form | If for the visually-impaired person, only the amount above the cost of regular printed material is reimbursable. |
| Breast pumps and lactation supplies | Yes | Standard | Considered durable medical equipment. |
| Breast reconstruction surgery following mastectomy | Yes | Standard | |
| Burn garment | Yes | Standard | |
| Capital expenses | Potentially | Standard + Medical Determination Form | The primary purpose of the expenditure must be for the medical care of the taxpayer, spouse, or dependent. The following information must be provided to determine eligibility: 1. A letter and/or prescription from a physician citing the medical necessity. 2. A written certification that states the item is for the patient's individual use, or the percentage of use in relation to other members of the household. 3. Third-party appraisal of the participant's home to substantiate the difference between the cost of capital expenditure and the increase in value to the participant's home (the cost of the appraisal is not reimbursable). |
| Carpal tunnel wrist supports | Yes | Standard | |
| Chelation (EDTA) therapy | Yes | Standard + Medical Determination Form | Only if used to treat a medical condition such as lead poisoning |
| Childbirth classes | Yes | Standard | See Lamaze classes |
| Chiropractor services | Yes | Standard | |
| Chondroitin sulfate | Potentially | Standard + Medical Determination Form | Only if used to treat a medical condition |
| Christian Science practitioners | Yes | Standard | |
| Circumcision | Yes | Standard | |
| COBRA premiums | No | N/A | |
| Co-insurance, co-payments, and deductibles – dental | Yes | Standard | |
| Co-insurance, co-payments and deductibles – medical | Yes | Standard | |
| Co-insurance, co-payments and deductibles – vision | Yes | Standard | |
| Concierge medical fee | No | N/A | A retainer fee (membership fee) that is billed for future services is not an eligible expense. Fees billed for actual qualified services rendered may be eligible for reimbursement. |
| Condoms and other contraceptive devices | Yes | Standard | |
| Contact lenses, equipment, and materials (e.g., Aosept, Allergan, Bausch & Lomb, Boston, Opti-Free, Renu) | Yes | Standard | |
| Controlled substances in violation of federal law | No | N/A | |
| Cosmetic prescriptions | No | N/A | |
| Cosmetics and perfume | No | N/A | |
| Counseling and therapy: Alcohol/drug counseling, psychology, psychoanalysis, psychiatry, sex counseling | Yes | Standard | |
| Counseling and therapy: Family counseling, nutritional counseling | Potentially | Standard + Medical Determination Form | If recommended to treat a medical condition |
| Counseling and therapy: Marriage counseling | No | N/A | |
| CPR classes | Potentially | Standard + Medical Determination Form | |
| Dental crowns (metal/porcelain) | Yes | Standard | |
| Dental veneers | No | N/A | |
| Dental visits (non-cosmetic) | Yes | Standard | Cosmetic dental procedures are not eligible. |
| Dentures | Yes | Standard | |
| Deodorant | No | N/A | |
| Diabetic supplies, test kits, and strips | Yes | Standard | |
| Diagnostic services | Yes | Standard | |
| Diapers or diaper service for newborns | No | N/A | |
| Diet foods | No | N/A | |
| Dietary supplements | Potentially | Standard + Medical Determination Form | |
| Disabled dependent's qualified dental or vision expenses | Yes | Standard | |
| Disabled dependent's qualified medical expenses | Yes | Yes | |
| DNA collection and storage | No | N/A | |
| Doula (birthing coach) | Potentially | Standard + Medical Determination Form | The expense is only eligible if the doula is a licensed health care professional and provides medical care. Participant must submit itemized statement detailing the medical services rendered. |
| Drug overdose, treatment of | Yes | Standard | |
| Dual-purpose expenses (items that have both a medical and general-personal-cosmetic purpose) | Potentially | Standard + Medical Determination Form | |
| Durable medical equipment | Yes | Standard | Crutches, wheelchairs, nebulizers, etc. |
| Ear piercing | No | N/A | |
| Ear plugs | Potentially | Standard + Medical Determination Form | |
| Electrolysis or hair removal | No | N/A | |
| Exercise equipment or programs | Potentially | Standard + Medical Determination Form | Not unless recommended by a physician to treat a specific medical condition and the equipment would not otherwise be purchased but for treatment of the condition |
| Eye examinations, eyeglasses, equipment, and materials | Yes | Standard | |
| Face creams and moisturizers | No | N/A | |
| Face lifts | No | N/A | |
| Feminine hygiene products (tampons, etc.) | No | N/A | |
| Fertility treatments | Potentially | Standard + Medical Determination Form | Will qualify if procedures are intended to overcome the inability to have children and are performed on the participant, their spouse, or eligible dependent. Treatment examples: gamete intrafallopian transfer (GIFT), in vitro fertilization (including temporary storage of eggs or sperm), surgery (including reversal of surgical procedure meant for sterilization), shots, treatments, and zygote intrafallopian transfer (ZIFT). Expenses paid to or for an in vitro surrogate usually do not qualify nor do egg donor expenses unless preparatory to a procedure performed on the participant, spouse, or eligible dependent. |
| Fiber supplements (e.g., Benefiber, Metamucil) | Potentially | Standard + Medical Determination Form | Only if recommended by a physician |
| Flu shots | Yes | Standard | |
| Fluoridation device | Yes | Standard | |
| Foods | Potentially | Standard + Medical Determination Form | See Special foods; Meals; Alternative healers; and Dietary supplements. |
| Founder's fee | No | N/A | |
| Gauze pads | Yes | Standard | |
| Genetic testing | Potentially | Standard + Medical Determination Form | If ordered for medical care |
| Glucosamine | Potentially | Standard + Medical Determination Form | |
| Glucose monitoring equipment | Yes | Standard | |
| Guide dog or other service animal aide | Potentially | Standard + Medical Determination Form | |
| Hair loss/replacement treatment (e.g., Rogaine) | Potentially | Standard + Medical Determination Form | |
| Hair removal and transplants | No | N/A | |
| Hand lotion | No | N/A | |
| Health club dues and fees | Potentially | Standard + Medical Determination Form | Not unless recommended by a physician to treat a specific medical condition and expense would not otherwise be incurred but for treatment of the condition. Expenses incurred for general health purposes are not eligible. |
| Hearing aids and hearing aid batteries | Yes | Standard | |
| Herbs and Herbal Supplements (e.g., St. John's Wort) | Potentially | Standard + Medical Determination Form | Only if used to treat a specific medical condition |
| Hormone replacement therapy (HRT) | Potentially | Standard + Medical Determination Form | Only if used to treat a medical condition |
| Hospital services | Yes | Standard | |
| Hot and cold packs | Yes | Standard | |
| Household help | No | N/A | |
| Illegal operations and treatments | No | N/A | |
| Immunizations | Yes | Standard | |
| Inclinator | Yes | Standard | |
| Incontinence supplies (e.g., Depends, Serenity) | Yes | Standard | Products must have labels for bladder control/incontinence. |
| Insulin (prescription and over–the–counter) | Yes | Standard | |
| Insurance premiums | No | Standard | Requires a copy of the insurance premium billing notice AND proof of payment (copy of front and back of check, credit card confirmation, etc.) for qualified insurance policies. Itemized bills should include the insurance carrier name, participant name, amount charged, and coverage dates. |
| Laboratory fees | Yes | Standard | |
| Lactation consultant | Potentially | Standard + Medical Determination Form | |
| Lamaze classes | Yes | Standard | Only the portion of the class covering the birthing process is covered. |
| Language training | Potentially | Standard + Medical Determination Form | Only qualifies for an individual with a diagnosed medical condition (e.g., dyslexia or disabled child) |
| Lasik eye surgery | Yes | Standard | |
| Lead-based paint removal | Potentially | Standard + Medical Determination Form | Eligible if done to prevent a child who has or had lead poisoning from eating the paint. The wall surface must be within the child's reach. |
| Lifetime care–advance payments | No | N/A | |
| Lip balm (e.g., Burt's Bees Lip Balm, Chapstick) | No | N/A | |
| Lodging at a hospital or similar institution (patient only) | Yes | Standard | |
| Lodging not at a hospital or similar institution | Yes | Standard | Up to $50 per night if the lodging is primarily for and essential to medical care. The service must be provided by a physician in a licensed hospital or medical care facility equivalent to a licensed hospital. An additional $50 per night may be reimbursable for a parent or companion who must accompany the patient. |
| Lodging of a companion | Yes | Standard | If accompanying a patient for medical treatment |
| Lodging while attending a medical conference | No | N/A | |
| Long-term care premiums | No | N/A | |
| Marijuana or other controlled substances in violation of federal law | No | N/A | |
| Massage therapy | Potentially | Standard + Medical Determination Form | |
| Mastectomy-related special bras | Yes | Standard | |
| Meals at a hospital or similar institution (Patient Only) | Yes | Standard | Only meals for the person receiving care are eligible. |
| Meals not at a hospital or similar institution | No | N/A | |
| Meals of a companion | No | N/A | |
| Meals when attending a medical conference | No | N/A | |
| Medic Alert bracelet or necklace | Yes | Standard | |
| Medical conference admission | Potentially | Standard + Medical Determination Form | |
| Medical information plan changes | Yes | Standard | |
| Medical monitoring and testing devices | Yes | Standard | |
| Medical newsletter | No | N/A | |
| Medical records charges | Yes | Standard | |
| Medical services | Yes | Standard | |
| Medicare premiums | No | Standard | Requires a copy of the insurance premium billing notice AND proof of payment (copy of front and back of check, credit card confirmation, etc.) for qualified insurance policies. Itemized bills should include the insurance carrier name, participant name, amount charged, and coverage dates. |
| Medicated shampoo (to treat a specific medical condition like psoriasis; e.g., Dermarest shampoo) | Potentially | Standard + Medical Determination Form | Only the amount in excess of the cost of normal shampoo is reimbursable. |
| Mouthwash | No | N/A | |
| Nasal strips (nose strips) | Potentially | Standard + Medical Determination Form | |
| Naturopathic healers | Potentially | Standard + Medical Determination Form | Treatments using natural agents (e.g., air, water, wind, etc.) are not reimbursable. |
| Nebulizer | Yes | Standard | |
| Nursing services for a baby | No | N/A | |
| Nursing services provided by a nurse or other attendant | Yes | Standard | |
| Nutritionist's professional expenses | Potentially | Standard + Medical Determination Form | |
| OB/GYN | Yes | Standard | |
| Occlusal guards | Yes | Standard | |
| Office visits – dental | Yes | Standard | |
| Office visits – medical | Yes | Standard | |
| Office visits – vision | Yes | Standard | |
| Operations – dental | Yes | Standard | Legal operations only. Cosmetic procedures are not eligible. |
| Operations – medical | Yes | Standard | Legal operations only. Cosmetic procedures are not eligible. |
| Operations– vision | Yes | Standard | Legal operations only. Cosmetic procedures are not eligible. |
| Optometrist | Yes | Standard | |
| Organ donors | Yes | Standard | |
| Orthodontia | Yes | Standard | See our Orthodontia Expenses page for additional details |
| Orthopedic shoes and inserts | Yes | Standard | The excess cost over ordinary shoes |
| Osteopath fees | Yes | Standard | |
| OTC pregnancy tests/fertility monitors | Yes | Standard | |
| Over-the-counter drugs used for general health and/or cosmetic purposes | No | N/A | |
| Over-the-counter medicines used to treat a specific medical condition | Yes | Standard + prescription | See our Over-the-counter Expenses page for examples of OTC medicine and supplies. |
| Over-the-counter supplies | Yes | Standard | See our Over-the-counter Expenses page for examples of OTC medicine and supplies. |
| Ovulation monitor | Yes | Standard | |
| Oxygen | Yes | Standard | |
| Physical exams | Yes | Standard | Not employment–related exams |
| Physical therapy | Yes | Standard | |
| Podiatrist | Yes | Standard | |
| Pregnancy termination | Yes | Standard | Legal terminations only |
| Pregnancy test kits | Yes | Standard | |
| Prescription drug discount programs | No | N/A | |
| Prescription drugs – dual-purpose (e.g., Propecia, Rogaine) | Potentially | Standard + Medical Determination Form | Not unless the item is used primarily to prevent or alleviate a physical or mental defect or illness |
| Prescription drugs imported from another country | No | N/A | |
| Prescription drugs used for general health and/or cosmetic purposes | No | N/A | |
| Prescription drugs used to treat a specific medical condition | Yes | Standard | |
| Prescription eyeglasses | Yes | Standard | |
| Propecia | Potentially | Standard + Medical Determination Form | Not unless hair loss is due to a medical condition |
| Prosthesis | Yes | Standard | |
| Radial keratotomy | Yes | Standard | |
| Reading glasses | Yes | Standard | |
| Retin-A | Potentially | Standard + Medical Determination Form | |
| Reversal of tubal ligation or vasectomy | Yes | Standard | |
| Rogaine | Potentially | Standard + Medical Determination Form | Not unless hair loss is due to a medical condition |
| Safety glasses | No | N/A | |
| Sales tax on qualified medical expenses (e.g., OTC medications) | Yes | Standard | Sales tax will automatically be reimbursed if receipt contains only FSA-eligible expenses. If not the participant is responsible for calculating the sales tax in order for it to be reimbursed. |
| School and education, special | Potentially | Standard + Medical Determination Form | Only if recommended by a physician |
| Schools and education, residential | No | N/A | |
| Screening tests – dental or vision | Yes | Standard | |
| Screening tests – medical | Yes | Standard | |
| Shaving cream and lotion | No | N/A | |
| Shipping and handling fees on eligible expenses | Yes | Standard | |
| Sick-child facility | No | N/A | |
| Skin moisturizers and lotion | No | N/A | |
| Sleep deprivation treatment | Potentially | Standard + Medical Determination Form | |
| Smoking cessation programs | Yes | Standard | |
| Snoring cessation aids and medications (e.g, Breathe Right Spray, Snoreeze) | Potentially | Standard + Medical Determination Form | |
| Special foods | Potentially | Standard + Medical Determination Form | These foods are not eligible expenses unless recommended to treat a medical condition (e.g., gluten-free products). A cost comparison of the special food and the regular product must be provided, and the price difference will be reimbursed. Example: Gluten-free pasta = $2.50 Standard pasta = $1.25 Price difference = $1.25 Reimbursement amount = $1.25 Meal replacements are a substitute for food that an individual would normally consume. These products are not eligible for reimbursement (e.g., shakes, meal bars, etc.). |
| Sperm storage fees | Potentially | Standard + Medical Determination Form | Temporary storage only |
| Stem cell, harvesting and/or storage | Potentially | Standard + Medical Determination Form | |
| Sterilization procedures | Yes | Standard | |
| Student health fee | No | N/A | |
| Sunglasses and clips (non-prescription) | No | N/A | |
| Sunglasses (prescription) | Yes | Standard | |
| Supplies to treat medical condition | Yes | Standard | |
| Surrogate expenses | No | N/A | |
| Take-home drug test | No | N/A | |
| Take-home pregnancy test | Yes | Yes | |
| Take-home urinary tract infection test | Yes | Standard | |
| Tanning salons and equipment | No | N/A | |
| Teeth whitening | No | N/A | |
| Telephone for hearing-impaired persons | Yes | Standard | |
| Therapy | Yes | Standard | |
| Thermometers | Yes | Standard | |
| Toiletries | No | N/A | |
| Toothbrushes and toothpaste | No | N/A | |
| Transplants | Yes | Standard | |
| Transportation and travel expenses for person receiving dental care | Yes | Standard | July 1 - December 31, 2011 Mileage Rate: Mileage is reimbursable at $.23.5 per mile. January 1 - June 30, 2011 Mileage Rate: Mileage is reimbursable at $.19 per mile. Note: Participants are required to itemize mileage expenses on the claim form. However, mileage expenses would not apply to reimbursement requests for taxi, bus, plane or train fare. A participant may be reimbursed for the full amount of the fare. If the participant cannot get a fare receipt, they must itemize the amount on the claim form and indicate no receipt is obtainable. |
| Transportation and travel expenses for person receiving medical care | Yes | Standard | July 1 - December 31, 2011 Mileage Rate: Mileage is reimbursable at $.23.5 per mile. January 1 - June 30, 2011 Mileage Rate: Mileage is reimbursable at $.19 per mile. Note: Participants are required to itemize mileage expenses on the claim form. However, mileage expenses would not apply to reimbursement requests for taxi, bus, plane or train fare. A participant may be reimbursed for the full amount of the fare. If the participant cannot get a fare receipt, they must itemize the amount on the claim form and indicate no receipt is obtainable. |
| Transportation and travel expenses for person receiving vision care. | Yes | Standard | July 1 - December 31, 2011 Mileage Rate: Mileage is reimbursable at $.23.5 per mile. January 1 - June 30, 2011 Mileage Rate: Mileage is reimbursable at $.19 per mile. Note: Participants are required to itemize mileage expenses on the claim form. However, mileage expenses would not apply to reimbursement requests for taxi, bus, plane or train fare. A participant may be reimbursed for the full amount of the fare. If the participant cannot get a fare receipt, they must itemize the amount on the claim form and indicate no receipt is obtainable. |
| Transportation of someone other than the person receiving dental or vision care | Potentially | Standard | Only certain cases are reimbursable: 1. A parent who must travel with a sick child receiving medical care 2. A nurse or other person who administers medication or injections to a patient 3. An individual's visits to a mentally-ill dependent, if recommended as part of treatment |
| Transportation of someone other than the person receiving medical care | Potentially | Standard | Only certain cases are reimbursable: 1. A parent who must travel with a sick child receiving medical care 2. A nurse or other person who administers medication or injections to a patient 3. An individual's visits to a mentally-ill dependent, if recommended as part of treatment |
| Transportation to and from medical conference | Potentially | Standard + Medical Determination Form | See Medical conference admission and Meals for a medical conference. |
| Tubal ligation | Yes | Standard | |
| Umbilical cord, freezing and storing of | Potentially | Standard + Medical Determination Form | Collection and storage of indefinitely "in case needed" is not eligible for reimbursement |
| Vaccines | Yes | Standard | |
| Varicose veins, treatment of | No | N/A | |
| Vasectomy | Yes | N/A | |
| Viagra | Yes | Standard | |
| Virtual physical (body scan) | Yes | Standard | |
| Vision discount programs | No | N/A | |
| Vitamins | Potentially | Standard + Medical Determination Form | |
| Walker, wheelchair, or cane | Yes | Standard | |
| Weight-loss programs and/or drugs prescribed to induce weight loss | Potentially | Standard + Medical Determination Form | Only if recommended by a physician |
| Wigs | Potentially | Standard + Medical Determination Form | Not unless hair loss is due to a medical condition |
| X–rays – dental | Yes | Standard | |
| X–rays – medical | Yes | Standard |
