Hennepin County
Eligible Expense List
| Type of Expense | Eligible? | Plan Type | Details |
|---|---|---|---|
| Type of Expense | Eligible? | Plan Type | Details |
| AA meetings, transportation to | Potentially | Health Care Expense Account | Will qualify with a letter of medical necessity from a medical practitioner that AA membership is necessary to treat alcoholism. |
| Abortion | Yes | Health Care Expense Account | If legal |
| Acne treatment | Potentially | Health Care Expense Account | Products for the treatment of acne only, regular skin care products do not qualify. Examples: Skin ID, Proactiv and anything that primarily treats acne. When an expense has both medical and cosmetic purposes, a note from a physician recommending the item to treat a specific medical condition is required. |
| Acupressure | Yes | Health Care Expense Account | -- |
| Acupuncture | Yes | Health Care Expense Account | -- |
| Adaptive equipment | Potentially | Health Care Expense Account | To qualify, the item must be used to relieve or alleviate sickness or disability. Depending on the nature of the item, only amounts above the cost of the regular version of the item will qualify. Includes various items that assist individuals in performing activities of daily living (e.g., feeding, bathing). See also Capital expenses; Home improvements. |
| Adult daycare | Potentially | Dependent Care Assistance Account | Will qualify only if (1) such expenses are not for medical services; (2) the elderly person is a qualifying individual; and (3) in the case of services provided outside the employee's household, the person still regularly spends at least eight hours each day in the employee's household. Elder daycare will often qualify, but around-the-clock care in a nursing home will not. Note that long-term care insurance will not qualify. |
| After-school care or extended day programs (supervised activities after school) | Potentially | Dependent Care Assistance Account | Will qualify if used to enable the employee and spouse to be gainfully employed. Programs that are generally educational in nature (e.g., tuition) will not qualify. |
| Agency fee | Potentially | Dependent Care Assistance Account | Will qualify if it is an expense that must be paid in order to obtain the related care. However, the fee cannot be reimbursed until care is provided. Fees that are forfeited (e.g., because the employee selects a different provider) will not qualify. |
| Air conditioners | Potentially | Health Care Expense Account | -- |
| Air purifier | Potentially | Health Care Expense Account | A note from a medical practitioner is needed to confirm that the expense is primarily for medical care. |
| Airborne | Yes | Health Care Expense Account | -- |
| Alcoholism treatment | Yes | Health Care Expense Account | Amounts paid for in-patient treatment (including meals and lodging) at a therapeutic center for alcohol addiction will qualify. |
| Allergy medicines | Yes | Health Care Expense Account | Examples: Alavert, Claritin, Zyrtec |
| Allergy treatments | Potentially | Health Care Expense Account | Expenses generally won't qualify if the product would be purchased or owned without allergies(i.e. pillows and vacuum cleaners). However, items such as air purifiers or water filters necessary to treat a specific medical condition might qualify |
| Alternative healers, dietary substitutes, and drugs and medicines | Yes | Health Care Expense Account | Non-traditional healing products may qualify if provided to treat a specific medical condition. The treatments must be legal and the expenses will not qualify if the remedy is a food or substitute for food that the person would normally consume in order to meet nutritional requirements. |
| Ambulance | Yes | Health Care Expense Account | -- |
| Antacids | Yes | Health Care Expense Account | Examples: Maalox, Prilosec OTC, Zantac |
| Anti-itch creams | Yes | Health Care Expense Account | Examples: Benadryl, Cortaid, Ivarest |
| Anti-snore guards | Potentially | Health Care Expense Account | The expense must be recommended to treat a diagnosed medical condition (e.g., sleep apnea). |
| Antibiotic ointments | Yes | Health Care Expense Account | Examples: Bacitracin, Neosporin |
| Antifungal products | Yes | Health Care Expense Account | -- |
| Appearance improvements | No | Health Care Expense Account | See also Cosmetic procedures; Cosmetics; Toiletries. |
| Antiseptics | Yes | Health Care Expense Account | -- |
| Arch supports | Yes | Health Care Expense Account | -- |
| Arm sling | Yes | Health Care Expense Account | -- |
| Aromatherapy | No | Health Care Expense Account | -- |
| Arthritis gloves | Yes | Health Care Expense Account | -- |
| Artificial limbs | Yes | Health Care Expense Account | -- |
| Artificial teeth | Yes | Health Care Expense Account | -- |
| Arts and crafts fee | No | Dependent Care Assistance Account | -- |
| Aspirin | Yes | Medical FSA, HSA | -- |
| Assisted living | No | Dependent Care Assistance Account | See Custodial care and Elder care. |
| Asthma treatments | Potentially | Health Care Expense Account | Delivery devices (e.g., inhalers and nebulizers) will qualify. Medication must be prescribed. |
| Birth control pills | Yes | Health Care Expense Account | -- |
| Birthing classes | Potentially | Health Care Expense Account | Expenses may qualify to the extent that instruction relates to birth and not childrearing. The fee should be adjusted to exclude instruction in topics such as newborn care. Expenses for the coach or significant other do not qualify. |
| Blood storage | Potentially | Health Care Expense Account | Fees for temporary storage (i.e. up to one year) may qualify under some circumstances such as where the blood is collected as part of the diagnosis, treatment, or prevention of an existing or imminent medical condition (e.g., in advance of a scheduled surgery for use in a possible transfusion). Fees for indefinite storage just in case the blood might be needed would not be considered medical care and do not qualify. |
| Blood-pressure monitoring devices | Yes | Health Care Expense Account | -- |
| Athletic mouth guards | No | Health Care Expense Account | -- |
| Au pair | Yes | Dependent Care Assistance Account | Will qualify to the extent that the amounts paid are for the care of a qualifying individual. Household services not directly related to the care of the qualifying individual will not qualify. In addition, an up-front fee paid to employ the au pair may qualify if it must be paid in order to obtain the related care, but it cannot be reimbursed until care is provided. See Nanny. |
| Automobile Modifications | Potentially | Health Care Expense Account | If modifications are made for physically handicapped person. To show that the expense is primarily for medical care, a note from a medical practitioner is required. |
| Baby Bottles or Cups | No | Health Care Expense Account | -- |
| Baby Electrolytes | Yes | Health Care Expense Account | -- |
| Baby formula | Potentially | Health Care Expense Account | If your baby requires a special formula to treat an illness or disorder, the difference in cost between the special formula and routine baby formula can qualify. A letter of medical necessity from a medical practitioner is required. |
| Baby oil | No | Health Care Expense Account | -- |
| Baby powder | No | Health Care Expense Account | -- |
| Baby Wipes | No | Health Care Expense Account | -- |
| Babysitter (inside or outside employee's household) | Potentially | Dependent Care Assistance Account | Will qualify if used to enable the employee and spouse to be gainfully employed. Will not qualify if the babysitter is (1) under age 19 and is the employee's child, step-child, or eligible foster child; (2) an individual for whom the employee or spouse can claim a deduction on IRS Form 1040; (3) the employee's spouse; or (4) a parent of the employee's under age13 qualifying child. |
| Back-up or emergency care | Potentially | Dependent Care Assistance Account | Will qualify if used to enable the employee and spouse to be gainfully employed and other applicable conditions are met. See Babysitter. |
| Bactine | Yes | Health Care Expense Account | -- |
| Bandages, elastic wrap | Yes | Health Care Expense Account | Example: Ace bandages |
| Bandages, for torn or injured skin | Yes | Health Care Expense Account | Examples: Band-Aid, Curad |
| Before-school care or extended day programs (supervised activities before school) | Yes | Dependent Care Assistance Account | Will qualify if used to enable the employee and spouse to be gainfully employed. Programs that are generally educational in nature (e.g., tuition) will not qualify. |
| Biofreeze | Yes | Health Care Expense Account | -- |
| Blood-sugar test kits and test strips | Yes | Health Care Expense Account | -- |
| Boarding school | No | Dependent Care Assistance Account | Will not qualify as it is educational in nature and generally includes hours when the employee and spouse are not gainfully employed. |
| Body scans | Yes | Health Care Expense Account | Body scans employing MRIs and similar technologies are diagnostic services. See also Diagnostic items/services; Screening tests. |
| Braille Books or Magazines | Yes | Health Care Expense Account | Only the amount paid above the cost of regular printed materials will be reimbursed. |
| Breast pumps and supplies | Yes | Health Care Expense Account | Breast pumps and other supplies that assist lactation will qualify. Examples: Bottles, storage bags, cleaning wipes, car adapter |
| Breast reconstruction surgery following mastectomy | Dual-Purpose | Health Care Expense Account | Will qualify to the extent that surgery was done following a mastectomy due to cancer. This is an exception to the general rules regarding cosmetic procedures. See also Cosmetic procedures. |
| Breathe rite strips | Yes | Health Care Expense Account | -- |
| Bug spray | Yes | Health Care Expense Account | -- |
| Caffeine pills | No | Health Care Expense Account | Example: No Doze |
| Calamine lotion | Yes | Health Care Expense Account | -- |
| Callous removers | Yes | Health Care Expense Account | Both the tool and liquid/lotion removers qualify. |
| Caltrate | Yes | Health Care Expense Account | -- |
| Camp | Potentially | Dependent Care Assistance Account | See Day camp and Overnight camp. |
| Cane, walking | Yes | Health Care Expense Account | -- |
| Capital expenses | Potentially | Health Care Expense Account | May qualify if done to accommodate a disability. If the improvement is permanent and increases the value of the property, the expense will qualify only to the extent that the improvement cost exceeds the increase in property value. If the improvement does not increase the property value at all, then the entire cost may qualify. Items that usually do not increase property value include constructing entrance or exit ramps, widening or modifying doorways or hallways, installing railings or support bars to bathrooms, lowering or modifying kitchen cabinets or equipment, moving or modifying electrical outlets and fixtures, installing porch lifts, modifying fire alarms or smoke detectors, modifying other warning systems, and modifying stairways. |
| Cardiac therapy | Yes | Health Care Expense Account | -- |
| Carpal tunnel wrist supports | Yes | Health Care Expense Account | -- |
| Cast covers | Yes | Health Care Expense Account | -- |
| Chapstick | No | Health Care Expense Account | -- |
| Chauffeur | No | Dependent Care Assistance Account | -- |
| Childbirth classes | Potentially | Health Care Expense Account | Expenses may qualify to the extent that instruction relates to birth and not childrearing. The fee should be adjusted to exclude instruction in topics such as newborn care. Expenses for the coach or significant other do not qualify. |
| Childbirth Coach | No | Health Care Expense Account | -- |
| Chinese Herbal Doctor/herbs | Potentially | Health Care Expense Account | Since the IRS looks at these expenses very closely, the treatments must be legal and the expense must not be a food or a substitute for food. |
| Chiropractic Adjustments | Yes | Health Care Expense Account | |
| Chondroitin | Yes | Health Care Expense Account | -- |
| Christian Scientific Practitioners | Potentially | Health Care Expense Account | Fees paid for specific medical care only; detailed documentation is required to show the specific medical charges. |
| Circumcision | Yes | Health Care Expense Account | -- |
| Clothing | No | Dependent Care Assistance Account | - |
| Co-payments | Yes | Health Care Expense Account | -- |
| Cold medicine | Yes | Health Care Expense Account | Examples: Comtrex, Sudafed, Nyquil, Dayquil |
| Cold sore medicine | Yes | Health Care Expense Account | -- |
| Cold/hot packs | Yes | Health Care Expense Account | -- |
| Compression stockings | Yes | Health Care Expense Account | |
| Condoms | Yes | Health Care Expense Account | -- |
| Contact lenses, materials, and equipment | Yes | Health Care Expense Account | Contact lenses for solely cosmetic purposes (e.g., to change one's eye color) do not qualify. |
| Contact lens solution | Yes | Health Care Expense Account | -- |
| Contraceptives | Potentially | Health Care Expense Account | Will need a prescription in some cases (i.e. spermicidal foam) |
| Controlled substances in violation of federal law | No | Health Care Expense Account | If the substance violates federal law (e.g., the Controlled Substances Act), the expense would not qualify even if a state law allows its use with a physician's prescription (e.g., marijuana or laetrile prescribed to treat a specific medical condition). |
| Cosmetic procedures | No | Health Care Expense Account | Most cosmetic procedures do not qualify. This includes cosmetic surgery or other procedures that are directed at improving the patient's appearance and do not meaningfully promote the proper function of the body or prevent or treat illness or disease. Examples include face lifts, hair transplants, hair removal (electrolysis), teeth whitening, and liposuction. However, procedures necessary to correct a deformity arising from congenital abnormality, personal injury from accident or trauma, or disfiguring disease may qualify. |
| Cosmetics | No | Health Care Expense Account | Cosmetics are articles used primarily for personal purposes and are intended to be rubbed, poured, sprinkled, sprayed, or otherwise applied to the human body for cleansing, beautifying, promoting attractiveness, or altering the appearance. Examples include skin moisturizers, perfumes, lipsticks, fingernail polishes, eye and facial makeup, shampoos, permanent waves, hair colors, toothpastes, and deodorants. |
| Cotton balls | No | Health Care Expense Account | -- |
| Cough, cold and flu medicines | Yes | Health Care Expense Account | -- |
| Cough drops/suppressants | Yes | Health Care Expense Account | Examples: Ludens, Halls, Ricola |
| Counseling | Potentially | Health Care Expense Account | Will qualify if the counseling is for a medical reason. Marriage counseling does not qualify. |
| CPAP machine and headgear | Yes | Health Care Expense Account | -- |
| Crowns, dental | Yes | Health Care Expense Account | -- |
| Crutches | Yes | Health Care Expense Account | -- |
| Custodial care | Potentially | Dependent Care Assistance Account | Will qualify only if (1) such expenses are not for medical services; (2) the person in custody is a qualifying individual; and (3) the qualifying individual (other than a qualifying child under age 13) still spends at least eight hours each day in the employee's household. Note that long-term care insurance will not qualify. See Elder care. |
| Dancing lessons | Potentially | Health Care Expense Account | In narrow cases, the expense might qualify if recommended by a medical professional to treat a specific medical condition. |
| Day camp | Potentially | Dependent Care Assistance Account | Camp over the summer or holidays only. The cost of a day camp or a similar program to care for a qualifying individual may qualify, even if the day camp specializes in a particular activity (e.g., soccer or computers). Additionally, will only qualify if used to enable the employee and spouse to be gainfully employed. Separate equipment or similar charges (e.g., a laptop rental fee for a computer camp) will not qualify. See Overnight camp. |
| Daycare for children over age 12 | No | Dependent Care Assistance Account | -- |
| Decongestants | Yes | Health Care Expense Account | Examples: Dimetapp, Sudafed, Mucinex |
| Deductible, coinsurance and co-pay amounts | Potentially | Health Care Expense Account | If an underlying expense is eligible, then the deductible, coinsurance and co-pay amounts may be reimbursable. |
| Deformity surgery | Potentially | Health Care Expense Account | If surgery is to improve deformity from congenital abnormality, |
| Dental floss | No | Health Care Expense Account | -- |
| Dental implants | Yes | Health Care Expense Account | -- |
| Dental sealants | Yes | Health Care Expense Account | -- |
| Dental treatment | Yes | Health Care Expense Account | Teeth whitening, veneers, and lumineers are the only exception as they are considered cosmetic in nature and do not qualify. |
| Dentures and denture adhesives | Yes | Health Care Expense Account | -- |
| Denture cleaners | Yes | Health Care Expense Account | -- |
| Denture repair | Yes | Health Care Expense Account | -- |
| Deodorant | No | Health Care Expense Account | -- |
| Dependent Care Center | Yes | Dependent Care Assistance Account | -- |
| Deposit | Potentially | Dependent Care Assistance Account | Will qualify if it is an expense that must be paid in order to obtain the related care. However, the fee cannot be reimbursed until care is provided. A deposit that is forfeited (e.g., because the employee selects a different provider) will not qualify. |
| Diabetic socks | Potentially | Health Care Expense Account | Won't qualify if used for personal or preventive reasons. If used to treat or alleviate a specific medical condition, only the excess cost of the specialized socks over the cost of regular socks will qualify. |
| Diabetic supplies | Yes | Health Care Expense Account | Includes items such as syringes, insulin and glucose monitoring equipment |
| Diagnostic items and services | Yes | Health Care Expense Account | 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, psychological conditions, and cancer. See also Body scans; Blood-pressure monitoring devices; Blood-sugar test kits and test strips. |
| Diaper rash ointments and creams | Yes | Health Care Expense Account | Example: Desitin |
| Diapers or diaper service | Potentially | Health Care Expense Account | Regular disposable or cloth diapers or diaper services for newborns do not qualify. Diapers for incontinence due to a medical issue are eligible. Examples of items that are eligible are Wonderpants, Depends, and Goodnights. A note from a medical practitioner is required for any other type of diaper or service. |
| Diarrhea medicine | Yes | Health Care Expense Account | Examples: Imodium, Kaopectate, Pepto Bismol |
| Diet foods/drinks | No | Health Care Expense Account | -- |
| Dietary supplements | Potentially | Health Care Expense Account | Must have note from doctor with medical condition; note must include specific diagnosis, exactly what is being prescribed, and for how long. The cost of dietary supplements, nutritional supplements, vitamins, herbal supplements, and natural medicines do not qualify if they are merely beneficial for general health (e.g., One-A-Day vitamins). |
| Disabled dependent care of children over age 13 | Potentially | Dependent Care Assistance Account | Such expenses will qualify if they are not for medical care of the disabled dependent. The disabled child must live at home for at least eight hours a day. Any care provided outside the household, however, must enable the employee and spouse to be gainfully employed, and other restrictions must still be met. See Babysitter, Boarding school and Overnight camp. |
| Disabled qualifying child under age 13 | Potentially | Dependent Care Assistance Account | Will qualify if the disabled child lives at home for at least eight hours a day. Any care provided outside the household, however, must enable the employee and spouse to be gainfully employed, and other restrictions must still be met. See Babysitter, Boarding school and Overnight camp. |
| Discount programs | No | Health Care Expense Account | Fees paid to get access to products/services at a reduced cost will not qualify. |
| DNA collection and storage | Potentially | Health Care Expense Account | Such expenses normally wouldn't qualify. However, temporary storage (i.e. up to one year) may qualify in some circumstances, such as where the DNA is collected as part of the diagnosis, treatment, or prevention of an existing or imminent medical condition. |
| Doula | Potentially | Health Care Expense Account | In narrow circumstances, will only qualify to the extent that the doula provides medical care for the mother or child. Services such as emotional support, parenting information, child care, and housekeeping will not qualify. |
| Drug addiction treatment | Yes | Health Care Expense Account | Amounts paid for an inpatient's treatment at a therapeutic center for drug addiction will qualify. |
| Drug overdose, treatment of | Yes | Health Care Expense Account | -- |
| Drug screening | Potentially | Health Care Expense Account | If court ordered or part of a treatment program, it will qualify. |
| Ear plugs | Potentially | Health Care Expense Account | Will qualify if recommended by a medical practitioner for a specific medical condition. |
| Ear wax removal products | Yes | Health Care Expense Account | Examples: Debrox, Murine |
| Eczema lotions and creams | Yes | Health Care Expense Account | -- |
| Educational expenses - Kindergarten | No | Dependent Care Assistance Account | See Kindergarten. |
| Educational expenses - Preschool/nursery school | Yes | Dependent Care Assistance Account | See Preschool/nursery school. |
| Egg donor fees | Potentially | Health Care Expense Account | Amounts paid for the egg donor fee, an agency fee, an egg donor's medical and psychological testing, and the legal fees for preparation of the egg donor contract will qualify if preparatory to a procedure performed on you, your spouse, or your dependent. |
| Eggs and embryos, storage fees | Potentially | Health Care Expense Account | Fees for temporary storage qualify (i.e. up to a year), but only to the extent necessary for immediate conception. Storage fees for undefined future conception are not considered medical care. |
| Elder care | Potentially | Dependent Care Assistance Account | Will qualify only if (1) such expenses are not for medical services; (2) the elderly person is a qualifying individual; and (3) in the case of services provided outside the employee's household, the person still regularly spends at least eight hours each day in the employee's household. Elder daycare will often qualify, but around-the-clock care in a nursing home will not. Note that long-term care insurance will not qualify. |
| Electrolysis or hair removal | No | Health Care Expense Account | -- |
| Employment-Related physicals | No | Health Care Expense Account | -- |
| Epsom salt | Yes | Health Care Expense Account | -- |
| Exercise equipment | Potentially | Health Care Expense Account | Only qualifies if required to treat an illness diagnosed by a physician. |
| Exercise Programs | No | Health Care Expense Account | |
| Expectorants | Yes | Health Care Expense Account | Examples: Comtrex, Robitussin |
| Extended daycare | Potentially | Dependent Care Assistance Account | See After-school care or Before-school care. |
| Eye drops | Potentially | Health Care Expense Account | Medicated eye drops must be prescribed |
| Eye examinations, eyeglasses, equipment, materials, cleaner, and repair | Yes | Health Care Expense Account | If the eye exam is covered under the medical plan, then it is not eligible under the Limited Purpose |
| Face creams/moisturizers | No | Health Care Expense Account | -- |
| Face lifts | No | Health Care Expense Account | See also Cosmetic procedures. |
| Fees/ Dues for fitness clubs and exercise programs | No | Health Care Expense Account | Fees/dues for exercise, fitness programs, athletic, or health club membership, even if prescribed by physician are ineligible. |
| Feminine hygiene products | No | Health Care Expense Account | Examples: Tampons, maxi-pads |
| Fertility treatments | Potentially qualifying expense | Health Care Expense Account | Will qualify to the extent that procedures are intended to overcome an inability to have children and are performed on you, your spouse, or your dependent. Includes: Shots, treatment, surgery, IVF, GIFT, ovulation monitor fees for storage of sperm or embryo (short term). |
| Fever-reducing medications | Yes | Health Care Expense Account | Examples: Aspirin, Motrin, Tylenol |
| Fiber supplements | Potentially | Health Care Expense Account | Must have note from doctor with medical condition; note must include specific diagnosis, exactly what is being prescribed, and for how long. |
| FICA and FUTA taxes of day-care provider | Potentially | Dependent Care Assistance Account | Will qualify if the overall expenses of the care qualify. |
| Field trips | Potentially | Dependent Care Assistance Account | Will not qualify if charged separately from dependent care expenses. Small amounts may qualify if incidental to and an inseparable part of the dependent care. |
| Finance (or interest) charges | No | Health Care Expense Account, Dependent Care Assistance Account | -- |
| First aid cream/ointment | Yes | Health Care Expense Account | Examples: Neosporin, Hydrocortisone |
| First aid kits | Yes | Health Care Expense Account | -- |
| Flavoring for medication | Yes | Health Care Expense Account | -- |
| Floss | No | Health Care Expense Account | -- |
| Flu shots | Yes | Health Care Expense Account | -- |
| Food | Potentially | Dependent Care Assistance Account | Will not qualify if charged separately from dependent care expense. Small amounts may qualify if incidental to and an inseparably part of the dependent care (e.g., lunch included with preschool care). |
| Foreign countries, medical care received in | Potentially | Health Care Expense Account | In general, expenses incurred in other countries must meet the same requirements that would apply if the expenses were incurred in the U.S. (e.g., the expenses must be primarily for medical care, may not be for a cosmetic procedure, etc.). Note that the treatments must be legal in the U.S. and the other country, and that special rules apply to medicines and drugs obtained outside the U.S. |
| Funeral expenses | No | Health Care Expense Account | -- |
| Gauze pads | Yes | Health Care Expense Account | -- |
| Genetic testing | Potentially | Health Care Expense Account | Will qualify if the testing is done to diagnose a medical condition and requires a letter from a physician |
| Glasses | Yes | Health Care Expense Account | Eyeglass cleaning supplies, glasses cases, and repair kits are also eligible. |
| Glucosamine | Yes | Health Care Expense Account | |
| Glucose-monitoring equipment | Yes | Health Care Expense Account | Includes blood glucose meters and glucose test strips. See Blood-sugar test strips |
| Guide dog | Yes | Health Care Expense Account | Expenses incurred in the purchase, training, and veterinary care of a service animal used by a disabled person would qualify; this includes the expenses of food, shots and veterinary care. |
| Hair removal and transplants | No | Health Care Expense Account | |
| Hand sanitizer | Potentially | Health Care Expense Account | Will only qualify if used to treat or alleviate a specific medical condition or where there is probable cause of contracting a specific illness from a family member. A letter from a physician with the specific diagnosis is required. |
| Health club fees | Potentially | Health Care Expense Account | Will only qualify with a letter of medical necessity indicating a specific medical condition. Documentation proving that the membership was purchased after the medical diagnosis is also required. |
| Health screenings | Yes | Health Care Expense Account | . |
| Hearing aids | Yes | Health Care Expense Account | The costs of the hearing aid, batteries, and repairs will qualify. |
| Heating pad | Yes | Health Care Expense Account | -- |
| Hemorrhoid treatments | Yes | Health Care Expense Account | Example: Preparation H |
| Herbal Medicines | Yes | Health Care Expense Account | Herbal medicines may qualify if provided to treat a specific medical condition. The medicines must be legal and the expenses will not qualify if the remedy is a food or substitute for food that the person would normally consume in order to meet nutritional requirements. See also Alternative Healers |
| Home improvements/modifications | Potentially | Health Care Expense Account | May qualify if done to accommodate a disability. If the improvement is permanent and increases the value of the property, the expense will qualify only to the extent that the improvement cost exceeds the increase in property value. If the improvement does not increase the property value at all, then the entire cost may qualify. Items that usually don't increase property value include constructing entrance or exit ramps, widening or modifying doorways or hallways, installing railings or support bars to bathrooms, lowering or modifying kitchen cabinets or equipment, moving or modifying electrical outlets and fixtures, installing porch lifts, modifying fire alarms or smoke detectors, modifying other warning systems, and modifying stairways. A letter from a physical or medical practitioner is required. |
| Hormone replacement therapy (HRT) | Potentially | Health Care Expense Account | Will only qualify if the primary purpose is to treat a medical condition such as menopausal systems. A note from a medical practitioner with the specific therapy and diagnosis is required. |
| Hospital services | Yes | Health Care Expense Account | Expenses of inpatient care (plus meals and lodging) at a hospital or similar institution qualify if the principal reason for being there is to get medical care. |
| Household services | No | Dependent Care Assistance Account | Examples include maids, housekeepers and cooks |
| Humidifier (and dehumidifier) | Potentially | Health Care Expense Account | A note from a medical practitioner is needed to confirm that the expense is primarily for medical care (such as a severe allergy) |
| Hypnosis | Potentially | Health Care Expense Account | A note from a medical practitioner is needed to confirm that the expense is primarily for medical care (such as a severe allergy) |
| Hysterectomy | Yes | Health Care Expense Account | |
| Illegal operations or treatments | No | Health Care Expense Account | Will not qualify even if performed by a licensed medical practitioner |
| Immunizations | Yes | Health Care Expense Account | -- |
| Incidental expenses (extra charges for special activities) | Potentially | Dependent Care Assistance Account | Will not qualify if charged separately from dependent care expenses. May qualify if incidental to and an inseparable part of the dependent care. |
| Incontinence supplies | Yes | Health Care Expense Account | Adult diapers and items such as Poise Pads will qualify |
| Insect-bite creams and ointments | Yes | Health Care Expense Account | Examples: Benadryl, Cortaid |
| Insulin | Yes | Health Care Expense Account | Syringes and insulin pumps also qualify |
| Insurance premiums | No | Health Care Expense Account | |
| Kindergarten | No | Dependent Care Assistance Account | Such expenses are primarily educational in nature, whether half or full-day, private or public and state-mandated or voluntary. See After-school care and Before-school care. |
| Kleenex | No | Health Care Expense Account | -- |
| Laboratory Fees | Yes | Health Care Expense Account | -- |
| Lactation consultant | Yes | Health Care Expense Account | -- |
| Lamaze classes | Potentially | Health Care Expense Account | Will qualify to the extent that instruction relates to birth and not childrearing. The fee should be adjusted to exclude instruction in topics such as newborn care. Expenses for the coach or significant other do not qualify. |
| Language training | Potentially | Health Care Expense Account | Will qualify for a child with dyslexia or an otherwise disabled child. Regular school fees are not eligible. A note from a medical practitioner is required. |
| Laser eye surgery; Lasik | Yes | Health Care Expense Account | -- |
| Laser hair removal | No | Health Care Expense Account | -- |
| Late fees | No | Health Care Expense Account, Dependent Care Assistance Account | -- |
| Late payment fees | No | Dependent Care Assistance Account | Will not qualify if the parent paid the childcare bill late. |
| Late pickup fee | Yes | Dependent Care Assistance Account | -- |
| Latex gloves | Potentially | Health Care Expense Account | Will qualify if used to treat a specific medical condition or if used to prevent a specific illness where a household member has a contagious disease. A letter from a physician is required including the diagnosis or imminent condition and recommendation. |
| Laxatives | Yes | Health Care Expense Account | Example: Ex-Lax |
| Lead-based paint removal | Potentially | Health Care Expense Account | To prevent a child who has or has had poisoning from eating the paint; excludes cost of repainting. Requires a letter of medical necessity from a physician. Note that the surfaces must be in poor repair (i.e. peeling or cracking) or be within the child's reach. |
| Learning disability, instructional fees | Potentially | Health Care Expense Account | If the tuition fees are paid to a special school or specially trained teacher (for tutoring) for a child who is mentally or physically impaired, the expense will qualify. A letter of medical necessity from a physician is required, indicating the specific medical condition and certifying the nature of the school and specific reason for attending. |
| Lice treatments | Yes | Health Care Expense Account | -- |
| Lifeline screenings | Yes | Health Care Expense Account | -- |
| Liquid adhesive for small cuts | Yes | Health Care Expense Account | -- |
| Lodging at a hospital or similar institution | Yes | Health Care Expense Account | Will qualify if the principal reason for being there is to receive medical care. |
| Lodging not at a hospital or similar institution | Potentially | Health Care Expense Account | If the purpose of the lodging is primarily for and essential to receiving medical care, then up to $50 per night will qualify for reimbursement. If a parent is traveling with a sick child (or employee with a spouse) up to $100 may qualify ($50 per person) |
| Lodging while attending a medical conference | No | Health Care Expense Account | -- |
| Long-term care expenses | Potentially | Dependent Care Assistance Account | See Custodial care and Elder care. |
| Looking for work (care that enables the employee and/or spouse to look for work) | Potentially | Dependent Care Assistance Account | Will qualify if the employee and spouse are actively looking for work. However, a person who does not find a job and has no earned income for the year will not be able to exclude the expenses from income. |
| Lotions | No | Health Care Expense Account | -- |
| Lubricants | Yes | Health Care Expense Account | Example: KY Jelly |
| Lumbar support chair cushions | Potentially | Health Care Expense Account | Only if used to treat a diagnosed medical condition verified by a letter of medical necessity from a physician. |
| Makeup | No | Health Care Expense Account | -- |
| Marriage Counseling | No | Health Care Expense Account | -- |
| Marijuana or other controlled substances in violation of federal law | No | Health Care Expense Account | See also Controlled substances in violation of federal law. |
| Mastectomy-related specialty bras | Yes | Health Care Expense Account | -- |
| Massage therapy | Potentially | Health Care Expense Account | Massages to improve general well-being or for stress relief won't qualify. However, if massage is recommended by a physician or chiropractor to treat a specific injury or trauma, then it would qualify with a letter of medical necessity. The letter must include the medical condition, length of time treatment will be needed, and number of sessions during stated time |
| Maternity clothing | No | Health Care Expense Account | -- |
| Mattresses | No | Health Care Expense Account | -- |
| Meals at a hospital or similar institution | Potentially | Health Care Expense Account | Meals that are part of the cost of inpatient care at a hospital or similar institution will qualify if the principal reason for the recipient's being there is to receive medical care. |
| Meals not at a hospital or similar institution | No | Health Care Expense Account | -- |
| Meals of a companion | No | Health Care Expense Account | Will not qualify even if accompanying a patient for medical reasons. |
| Mederma | Yes | Health Care Expense Account | Eligible with a prescription from a physician or medical practitioner. |
| Medical alert bracelet or necklace | Potentially | Health Care Expense Account | Will qualify if recommended by a medical practitioner in connection with treating a medical condition. |
| Medical batteries (for hearing aids) | Yes | Health Care Expense Account | -- |
| Medical Conference | Potentially | Health Care Expense Account | Expenses for the conference itself and transportation to the medical conference qualify as long as they relate to a chronic disease suffered by the employee or dependent, and if the purpose of the conference is primarily for and essential to the person needing medical care. Transportation expenses to the conference qualify but meals and lodging do not. |
| Medical information plan charges | Yes | Health Care Expense Account | Expenses charged for storing and retrieving medical records from a computer data bank. |
| Medical monitoring and testing devices | Yes | Health Care Expense Account | Examples: Blood Pressure Monitor, glucose kits |
| Medical records charges | Yes | Health Care Expense Account | The fees associated with transferring medical records to a new medical practitioner will qualify. |
| Medicated shampoos and soaps | No | Health Care Expense Account | -- |
| Mentally handicapped, special home for | Potentially | Health Care Expense Account | If a psychiatrist recommends that a mentally handicapped person be kept in a special home (other than a relative's home) to help the person make the adjustment from life in a mental institution to community living, the expense may qualify. See also Schools and education |
| Midwives | Yes | Health Care Expense Account | -- |
| Mileage | Yes | Health Care Expense Account | See Transportation |
| Mileage for the parent to bring the qualifying individual to daycare | No | Dependent Care Assistance Account | -- |
| Mineral supplements | Potentially | Health Care Expense Account | Will not qualify if used for general health purposes. However, in certain situations, they might qualify if recommended by a medical practitioner to treat a specific medical condition (for example, iron supplements to treat iron deficiency anemia) |
| Missed appointment fees | No | Health Care Expense Account | -- |
| Morning-after contraceptive pills | Yes | Health Care Expense Account | -- |
| Motion sickness patches or wristband | Yes | Health Care Expense Account | -- |
| Motion sickness pills | Yes | Health Care Expense Account | Examples: Bonine, Dramamine |
| Mouthwash | No | Health Care Expense Account | -- |
| Multivitamins | No | Health Care Expense Account | -- |
| Nanny | Yes | Dependent Care Assistance Account | Will qualify to the extent that the amounts paid are for the care of a qualifying individual. Household services not directly related to the care of the qualifying individual will not qualify. See Au Pair and Registration fees. |
| Nasal Sprays or Strips | Yes | Health Care Expense Account | Nasal strips that are used to treat sinus problems qualify as being primarily for medical care, as would those that are used to prevent sleep apnea. However, nasal strips used to prevent snoring and those used by athletes are not eligible. Note that medicated sprays require a prescription from a physician even if available without one. |
| Nebulizer | Yes | Health Care Expense Account | -- |
| Needle container | Yes | Health Care Expense Account | -- |
| Neti pots | Yes | Health Care Expense Account | -- |
| Nicotine gum or patches | Yes | Health Care Expense Account | Examples: Nicorette, Nicoderm |
| Norplant insertion or removal | Yes | Health Care Expense Account | -- |
| Nursing home | No | Dependent Care Assistance Account | See Elder care. |
| Nursing services | Potentially | Health Care Expense Account | Examples: Nurse expenses, board and care for a specific medical condition; excludes nursing services for a healthy baby. Includes wages, employment taxes and other fees or amounts paid for the services whether provided in the participant's home or another facility. The person providing the services does not have to be a nurse, as long as the services are of a nature generally performed by a nurse. |
| Nutritional supplements | Potentially | Health Care Expense Account | See also Dietary supplements; Mineral supplements. |
| Nutritionist's professional expenses | Potentially | Health Care Expense Account | Only reimbursable if used to treat a specific medical condition; will not qualify if consulted for general health purposes. Requires a letter of medical necessity from a medical practitioner. |
| Obstetrical birthing expenses | Yes | Health Care Expense Account | Prepayments towards the delivery cannot be reimbursed until the birth. |
| Occlusal guards | Yes | Health Care Expense Account | Used to prevent teeth grinding |
| Occupational Therapy | Potentially | Health Care Expense Account | If the purpose is to treat or alleviate a diagnosed medical condition, then it qualifies. A letter of medical necessity from a medical practitioner is required. |
| One-a-day vitamins | No | Health Care Expense Account | -- |
| Omega-3 supplements | Potentially | Health Care Expense Account | See Dietary supplements |
| Online or telephone consultation, medical practitioner's fee for | Yes | Health Care Expense Account | Will qualify, so long as the consultation's purpose is to obtain the advice to treat or mitigate a medical condition. |
| Organ transplant or donation | Yes | Health Care Expense Account | -- |
| Orthodontia | Yes | Health Care Expense Account | Payments can either be made and reimbursed upfront at the time of service or on a monthly basis. A copy of the contract or payment plan is preferred; otherwise, a deposit or paid in full receipt is acceptable. |
| Orthopedic/Orthotic inserts | Yes | Health Care Expense Account | |
| Orthopedic shoes | Potentially | Health Care Expense Account | Costs of custom orthopedic shoes will qualify to the extent that they exceed ordinary personal use requirements (e.g., only the excess cost of the specialized orthopedic shoe over the cost of a regular shoe qualifies). |
| Osteopath fees | Yes | Health Care Expense Account | -- |
| Overnight camp | No | Dependent Care Assistance Account | Expenses for overnight camps are not employment-related. See Day camp. |
| Overnight care | Potentially | Dependent Care Assistance Account | For night worker only |
| Ovulation monitor | Yes | Health Care Expense Account | -- |
| Oxygen and equipment | Yes | Health Care Expense Account | -- |
| Pain relievers | Yes | Health Care Expense Account | Examples: Advil, Aspirin, Tylenol, Aleve, Midol |
| Parent of employees under age 13 qualifying child (payments to the parent for care of the qualifying child) | No | Dependent Care Assistance Account | See Relative (payments to a relative for dependent care). |
| Part-time employment (payments to provider when the employee is not working) | Potentially | Dependent Care Assistance Account | If the employee is required to pay for care for time that includes both work and non-work days, payments for periods that include both work and non-work days will qualify in full. Otherwise, expenses must be allocated between work and non-work days. |
| Pedometer | No | Health Care Expense Account | -- |
| Penile implants | Potentially | Health Care Expense Account | Amounts paid for implants may be eligible if the diagnosis of impotence is due to natural causes such as diabetes, post-prostatectomy complications, or spinal cord injury. |
| Peroxide | Yes | Health Care Expense Account | -- |
| Personal trainer fees | Potentially | Health Care Expense Account | The expense must not have been incurred before a diagnosis and will only qualify to treat a disease or injury (such as rehabilitation after surgery or obesity) and only for a limited time. A letter from a medical practitioner is required. |
| Physical exams | Yes | Health Care Expense Account | Excludes employment-related physicals and sports-related physicals |
| Physical therapy | Yes | Health Care Expense Account | -- |
| Placement fees for finding a dependent care provider | No | Dependent Care Assistance Account | Will not qualify as such fees are generally not required in order to obtain care. |
| Pregnancy test kits | Yes | Health Care Expense Account | -- |
| Prenatal vitamins | Yes | Health Care Expense Account | -- |
| Prepaid fees for care | Potentially | Dependent Care Assistance Account | Will qualify if the fee must be paid in order to obtain care. However, the fee cannot be reimbursed until care is provided. Fees that are forfeited (e.g., because the employee selects a different provider) will not qualify. |
| Preschool/ nursery school | Yes | Dependent Care Assistance Account | As long as the care is for pre-kindergarten expenses |
| Prescription drug discount programs | No | Health Care Expense Account | Fees for discounts on drugs are not considered medical care. |
| Prescription drugs and medicines obtained from other countries | No | Health Care Expense Account | -- |
| Recreation | No | Dependent Care Assistance Account | - |
| Registration fee | Potentially | Dependent Care Assistance Account | Will qualify if the fee must be paid in order to obtain care. However, the fee cannot be reimbursed until care is provided. Fees that are forfeited (e.g., because the employee selects a different provider) will not qualify. |
| Relative (payments to a relative for dependent care) | Potentially | Dependent Care Assistance Account | Will qualify if used to enable the employee and spouse to be gainfully employed. Will not qualify if the babysitter is (1) under age 19 and is the employee's child, step-child, or eligible foster child; (2) an individual for whom the employee or spouse can claim a deduction on IRS Form 1040; (3) the employee's spouse; or (4) a parent of the employee's under age 13 qualifying child. |
| Rubbing alcohol | Yes | Health Care Expense Account | -- |
| Safety glasses | No | Health Care Expense Account | Will not qualify unless lenses are prescription. |
| Schools and education, residential | Potentially | Health Care Expense Account | Payments made to a residential school or program to treat an individual for behavioral, emotional, or addictive conditions (including tuition, meals, and lodging) will qualify if the primary reason for attending the program is to receive medical care (ordinary education must be an incidental component). A letter of medical necessity is required from a medical practitioner to determine if the expenses would qualify. |
| Schools and education, special | Potentially | Health Care Expense Account | Payments made for a mentally impaired or physically disabled person to attend a special school (including tuition, meals, and lodging) will qualify if the primary reason for attending the school is to overcome or alleviate the disability (ordinary education must be an incidental component). Examples include 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 simply because the courses and disciplinary methods have a beneficial effect on the child's attitude, the expenses will not qualify. |
| Screening tests | Yes | Health Care Expense Account | Will qualify if the tests are used for medical diagnoses. Examples include hearing, vision, and cholesterol screenings. |
| Prescription medications | Yes | Health Care Expense Account | Excludes medication to stimulate hair growth or prescriptions for cosmetic purposes and medications obtained from other countries |
| Probiotics | Potentially | Health Care Expense Account | Will only qualify if used to treat or alleviate a specific medical condition. A letter from a physician with the specific diagnosis is required. |
| Propecia and/or Rogaine | No | Health Care Expense Account | -- |
| Prosthesis | Yes | Health Care Expense Account | -- |
| Psychiatric care | Yes | Health Care Expense Account | Includes the costs associated at a special center that provides medical care. |
| Psychoanalysis testing | Potentially | Health Care Expense Account | Will only qualify if the expense is for medical care and not just for the general improvement of mental health, relief of stress, or personal enjoyment, nor if the expense relates to any psychoanalyst training. |
| Psychologist | Potentially | Health Care Expense Account | Will qualify if the expense is for medical care and not to improve one's well-being or relief stress. |
| Q-tips | No | Health Care Expense Account | -- |
| Radial Keratotomy | Yes | Health Care Expense Account | -- |
| Reading Glasses | Yes | Health Care Expense Account | -- |
| Recliner chairs | No | Health Care Expense Account | -- |
| Reconstructive surgery | Potentially | Health Care Expense Account | In many cases, this expense is not eligible. But, for example, if required following a mastectomy, then it is reimbursable with a letter of medical necessity from a medical practitioner. |
| Security system for the home | No | Health Care Expense Account | -- |
| Seeing-eye dog | Yes | Health Care Expense Account | See also Guide dog, other service animal. |
| Self-employment, expense incurred in connection with | Potentially | Dependent Care Assistance Account | Will qualify to the extent that the expenses are incurred for dependent care. |
| Shampoos | No | Health Care Expense Account | -- |
| Shaving cream or lotion | No | Health Care Expense Account | -- |
| Shipping and handling fees | Yes | Health Care Expense Account | Reimbursable if incurred to purchase an item such as medical prescription medications that are associated with the cost of the item or service. |
| Sick employee (payments to provider when sick employee stays home) | Potentially | Dependent Care Assistance Account | If the absence is considered short and temporary (up to two consecutive weeks) and the care-giving arrangement requires the employee to pay for care during the absence, then a payment for a period that includes the absence will qualify for reimbursement in full; other absences generally will not qualify. |
| Sick-child facility | Yes | Dependent Care Assistance Account | Will qualify when incurred to enable the employee and spouse to go to work when the child is ill, when the primary purpose is child care. |
| Sinus medications | Yes | Health Care Expense Account | See also Nasal strips or sprays. |
| Sleep aids | Yes | Health Care Expense Account | -- |
| Sleep deprivation treatment | Yes | Health Care Expense Account | Includes testing and treatment |
| Smoking-cessation medications | Yes | Health Care Expense Account | Amounts paid for prescribed and OTC drugs used to stop smoking will qualify. |
| Smoking-cessation programs | Yes | Health Care Expense Account | Amounts paid for a stop-smoking program will qualify. |
| Soaps | No | Health Care Expense Account | -- |
| Special foods | Potentially | Health Care Expense Account | Will qualify if prescribed by a physician to treat a specific illness or ailment and if the foods are not a substitute for normal nutritional requirements. But the amount that may qualify is limited to the amount by which the cost of the special food exceeds the cost of commonly available versions of the same product (e.g., such as foods needed for a gluten-free diet). |
| Speech therapy | Yes | Health Care Expense Account | -- |
| Sperm, storage fees | Potentially | Health Care Expense Account | Fees for temporary storage might qualify, but only to the extent necessary for immediate conception. Storage fees for undefined future conception aren't considered to be for medical care and do not qualify. If the sperm is stored and used within the same year, those fees will qualify. |
| Spermicidal foam | Yes | Health Care Expense Account | -- |
| Spouse of employee (payments to a spouse for dependent care) | No | Dependent Care Assistance Account | See Relative (payments to a relative for dependent care). |
| Stem cell, harvesting and/or storage of | Potentially | Health Care Expense Account | Might qualify if there is a specific and imminent medical condition that the stem cells are intended to treat. For example, the cost of harvesting and storing stem cells because a newborn has a birth defect and the stem cells would be needed in the near future might be allowable. However, collection and indefinite storage just in case they might be needed is not considered to be for medical care and does not qualify. |
| Sterilization procedures | Yes | Health Care Expense Account | -- |
| Student health fees | No | Health Care Expense Account | -- |
| Summer day camp | Potentially | Dependent Care Assistance Account | See Day camp. |
| Summer school | No | Dependent Care Assistance Account | Such expenses are primarily educational in nature and therefore do not qualify. |
| Sunburn creams and ointments | Yes | Health Care Expense Account | Example: Aloe |
| Sunglasses | Potentially | Health Care Expense Account | Prescription sunglasses would qualify. |
| Sunglasses, clip-on | No | Health Care Expense Account | -- |
| Sunscreen | Yes | Health Care Expense Account | Sunscreen will qualify as a medical care expense because its sole purpose is to prevent sunburn and it is not a medicine or drug. Sunscreen at or above 15 SPF will qualify. |
| Suntan lotion without sunscreen | No | Health Care Expense Account | -- |
| Supply fees | No | Dependent Care Assistance Account | -- |
| Support braces | Yes | Health Care Expense Account | -- |
| Swimming lessons | No | Health Care Expense Account | -- |
| Syringes (for diabetics) | Yes | Health Care Expense Account | -- |
| Taxes on medical services and products | Yes | Health Care Expense Account | This includes local, sales, service, and other taxes. |
| Teeth whitening | No | Health Care Expense Account | -- |
| TEFRA/Parental fees | No | Health Care Expense Account | -- |
| Telephone equipment for hearing-impaired persons | Yes | Health Care Expense Account | The expenses of buying and repairing special telephone equipment for a hearing-impaired person will qualify. This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. |
| Television for hearing-impaired persons | Yes | Health Care Expense Account | Equipment that displays the audio part of television programs as subtitles for hearing-impaired persons will qualify, but the amount that is eligible is limited to the excess cost over the cost of the regular item. For example, the cost of a specially equipped television qualifies only to the extent that it exceeds the cost of a regular model. |
| Thermometers | Yes | Health Care Expense Account | Will qualify if for medical use. |
| Throat lozenges | Yes | Health Care Expense Account | Examples: Cepacol, Chloraseptic. See also Cough drops/suppressants. |
| Toiletries | No | Health Care Expense Account | A toiletry is an item or preparation that is used in the process of dressing and grooming oneself (e.g., toothpaste, shaving cream or lotion, and cologne). |
| Toll bridges | Yes | Health Care Expense Account | Eligible if incurred due to a qualifying medical expense. See also Transportation expenses for person to receive medical care. |
| Toothache and teething pain relievers | Yes | Health Care Expense Account | Example: Orajel |
| Toothbrushes | No | Health Care Expense Account | Are not eligible even if a dentist recommends special ones (e.g., electric or battery-powered) to treat a medical condition like gingivitis. Toothbrushes are items that are used primarily to maintain general health and a person would still use one even without the medical condition. |
| Toothpaste | No | Health Care Expense Account | -- |
| Transplants | Yes | Health Care Expense Account | Includes surgical, hospital, and laboratory services as well as transportation expenses for organ donors. |
| Transportation expenses | Potentially | Dependent Care Assistance Account | Will qualify for transporting a qualifying individual to or from a place where care is provided and the transportation is furnished by a dependent care provider. Otherwise, such expenses generally are not considered to be for care, but might qualify if part of the dependent care charge (i.e., if incidental to and an inseparable part of the dependent care). |
| Transportation expenses for person to receive medical care | Yes | Health Care Expense Account | Will qualify if the transportation is primarily for and essential to medical care. Includes car expenses; bus, taxi, train, plane, and ferry fares as well as ambulance services. Instead of actual car expenses, a standard mileage rate for use of a car (2019 rate is 20 cents per mile; 2018 rate is 18 cents per mile; subject to IRS changes) to obtain medical care is allowed. Parking fees and tolls can also qualify. |
| Tuition expenses | No | Dependent Care Assistance Account | Such expenses are primarily educational in nature and therefore do not qualify. |
| Tuition for special-needs program | Potentially | Health Care Expense Account | Will qualify if the primary purpose is for medical care. An example includes a reading program for a child with dyslexia. |
| Tutoring programs | No | Dependent Care Assistance Account | Such expenses are primarily educational in nature and therefore do not qualify. |
| Umbilical cord blood storage, freezing and storing of | Potentially | Health Care Expense Account | Can qualify if there is a specific medical condition that the umbilical cord blood is intended to treat (such as a newborn with a birth defect where the cord blood would be needed in the near future). However, collection and indefinite storage just in case it might be needed is not considered to be for medical care and does not qualify. A letter of medical necessity from a practitioner is required. |
| Unemployment (care that enables the employee and/or spouse to look for work) | Potentially | Dependent Care FSA | See Looking for work (care that enables the employee and/or spouse to look for work). |
| Uniforms | No | Dependent Care Assistance Account | - |
| Vacation (payments to provider for periods when employee is on vacation) | Potentially | Dependent Care Assistance Account | If the absence is considered short and temporary and the care-giving arrangement requires the employee to pay for care during the absence, then a payment for a period that includes the absence will qualify for reimbursement in full; other absences generally will not qualify. |
| Vaccines | Yes | Health Care Expense Account | -- |
| Vasectomy | Yes | Health Care Expense Account | -- |
| Vasectomy reversal | Yes | Health Care Expense Account | -- |
| Veneers | No | Health Care Expense Account | -- |
| Viagra | Yes | Health Care Expense Account | -- |
| Vitamins | Potentially | Health Care Expense Account | In most circumstances, vitamins will not be eligible. However, if there is a situation where a participant needs to take a vitamin to treat a specific medical condition, then they might qualify. A letter of medical necessity from a medical practitioner is required, detailing the specific condition, dosage and length of time needed. |
| Volunteer work (care that enables employee and/or spouse to volunteer) | No | Dependent Care Assistance Account | Will not qualify if the volunteer work is unpaid or for nominal pay. |
| Walkers | Yes | Health Care Expense Account | -- |
| Warranties/Insurance on a product | No | Health Care Expense Account | -- |
| Wart remover treatments | Yes | Health Care Expense Account | Example: Compound W |
| Weight loss programs and/or drugs prescribed to induce weight loss | Potentially | Health Care Expense Account | If the program is used to treat a specific medical condition such as heart disease or diabetes, then it might qualify; a letter from a medical practitioner is required including the specific diagnosis, exactly what is being prescribed, and for how long. Food does not qualify. |
| Wheelchair | Yes | Health Care Expense Account | Purchase, operation and upkeep |
| Whirlpools | No | Health Care Expense Account | -- |
| Wigs | Potentially | Health Care Expense Account | Might qualify if the wig is prescribed by a physician for the mental health of a patient who has lost all of his or her hair from disease or treatment (e.g., chemotherapy or radiation). |
| Yeast infection medications | Yes | Health Care Expense Account | Example: Monistat |
| X-Rays | Yes | Health Care Expense Account | -- |
Key to the Eligibility Column
- Yes: The expense is eligible for reimbursement.
- No: The expense is not eligible for reimbursement.
- Potentially: The expense may be eligible for reimbursement with additional information such as a letter of medical necessity
- Rx: The expense is eligible for reimbursement with a doctor’s prescription. These expenses are usually over-the-counter items obtained at a pharmacy, drug store or retailer such as Target or Walgreens.