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Eligible Expense List

We’ve made it easy to find out which products and services are covered under your plan, including important qualifying details. View alphabetically or by search word.

Eligible Expenses

Type of ExpenseEligible?Plan TypeDetails
Type of ExpenseEligible?Plan TypeDetails
AA meetings, transportation toPotentiallyMedical FSA, HSA, HRA

Will qualify with a letter of medical necessity from a medical practitioner that AA membership is necessary to treat alcoholism.

AbortionYesMedical FSA, HSA, HRA

If legal

Acne treatmentPotentiallyMedical FSA, HSA, HRA

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.

AcupressureYesMedical FSA, HSA, HRA

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AcupunctureYesMedical FSA, HSA, HRA

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Adaptive equipmentPotentiallyMedical FSA, HSA, HRA

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 daycarePotentiallyDependent Care FSA

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)PotentiallyDependent Care FSA

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 feePotentiallyDependent Care FSA

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 conditionersNoMedical FSA, HSA, HRA

Includes both wall units and central air

Air purifierPotentiallyMedical FSA, HSA, HRA

A note from a medical practitioner is needed to confirm that the expense is primarily for medical care.

AirborneYesMedical FSA, HSA, HRA

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Alcoholism treatmentYesMedical FSA, HSA, HRA

Amounts paid for in-patient treatment (including meals and lodging) at a therapeutic center for alcohol addiction will qualify.

Allergy medicinesYesMedical FSA, HSA, HRA

Examples: Alavert, Claritin, Zyrtec

Allergy treatmentsPotentiallyMedical FSA, HSA, HRA

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 medicinesPotentiallyMedical FSA, HSA, HRA

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.

AmbulanceYesMedical FSA, HSA, HRA

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AntacidsYesMedical FSA, HSA, HRA

Examples: Maalox, Prilosec OTC, Zantac

Anti-itch creamsYesMedical FSA, HSA, HRA

Examples: Benadryl, Cortaid, Ivarest

Anti-snore guardsPotentiallyMedical FSA, HSA, HRA

The expense must be recommended to treat a diagnosed medical condition (e.g., sleep apnea).

Antibiotic ointmentsYesMedical FSA, HSA, HRA

Examples: Bacitracin, Neosporin

Antifungal productsYesMedical FSA, HSA, HRA

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Appearance improvementsNoMedical FSA, HSA, HRA

See also Cosmetic procedures; Cosmetics; Toiletries.

AntisepticsYesMedical FSA, HSA, HRA

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Arch supportsYesMedical FSA, HSA, HRA

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Arm slingYesMedical FSA, HSA, HRA

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AromatherapyNoMedical FSA, HSA, HRA

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Arthritis glovesYesMedical FSA, HSA, HRA

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Artificial limbsYesMedical FSA, HSA, HRA

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Artificial teethYesMedical FSA, HSA, HRA

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Arts and crafts feeNoDependent Care FSA

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AspirinYesMedical FSA, HSA, HRA

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Assisted livingNoDependent Care FSA

See Custodial care and Elder care.

Asthma treatmentsYesMedical FSA, HSA, HRA

Delivery devices (e.g., inhalers and nebulizers) will qualify. Medication must be prescribed.

Athletic mouth guardsNoMedical FSA, HSA, HRA

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Au pairYesDependent Care FSA

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 ModificationsPotentiallyMedical FSA, HSA, HRA

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 CupsNoMedical FSA, HSA, HRA

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Baby ElectrolytesYesMedical FSA, HSA, HRA

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Baby formulaPotentiallyMedical FSA, HSA, HRA

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 oilNoMedical FSA, HSA, HRA

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Baby powderNoMedical FSA, HSA, HRA
Baby WipesPotentiallyMedical FSA, HSA, HRA

Nose wipes only

Babysitter (inside or outside employee's household)PotentiallyDependent Care FSA

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 or spouse'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 child

Back-up or emergency carePotentiallyDependent Care FSA

Will qualify if used to enable the employee and spouse to be gainfully employed and other applicable conditions are met. See Babysitter.

BactineYesMedical FSA, HSA, HRA

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Bandages, elastic wrapYesMedical FSA, HSA, HRA

Example: Ace bandages

Bandages, for torn or injured skinYesMedical FSA, HSA, HRA

Examples: Band-Aid, Curad

Before-school care or extended day programs (supervised activities before school)YesDependent Care FSA

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.

BiofreezeYesMedical FSA, HSA, HRA

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Birth control pillsYesMedical FSA, HSA, HRA

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Birthing classesPotentiallyMedical FSA, HSA, HRA

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 storagePotentiallyMedical FSA, HSA, HRA

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 devicesYesMedical FSA, HSA, HRA

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Blood-sugar test kits and test stripsYesMedical FSA, HSA, HRA

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Boarding schoolNoDependent Care FSA

Will not qualify as it is educational in nature and generally includes hours when the employee and spouse are not gainfully employed.

Body scansYesMedical FSA, HSA, HRA

Body scans employing MRIs and similar technologies are diagnostic services. See also Diagnostic items/services; Screening tests.

Braille Books or MagazinesYesMedical FSA, HSA, HRA

Only the amount paid above the cost of regular printed materials will be reimbursed.

Breast pumps and suppliesYesMedical FSA, HSA, HRA

Breast pumps and other supplies that assist lactation will qualify. Examples: Bottles, storage bags, cleaning wipes, car adapter

Breast reconstruction surgery following mastectomyDual-PurposeMedical FSA, HSA, HRA

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 stripsYesMedical FSA, HSA, HRA

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Bug sprayYesMedical FSA, HSA, HRA

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Caffeine pillsNoMedical FSA, HSA, HRA

Example: No Doze

Calamine lotionYesMedical FSA, HSA, HRA

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Callous removersYesMedical FSA, HSA, HRA

Both the tool and liquid/lotion removers qualify.

CaltrateYesMedical FSA, HSA, HRA

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CampPotentiallyDependent Care FSA

See Day camp and Overnight camp.

Cane, walkingYesMedical FSA, HSA, HRA

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Capital expensesPotentiallyMedical FSA, HSA, HRA

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 therapyYesMedical FSA, HSA, HRA

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Carpal tunnel wrist supportsYesMedical FSA, HSA, HRA

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Cast coversYesMedical FSA, HSA, HRA

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ChapstickPotentiallyMedical FSA, HSA, HRA

Provided it contains at least an SPF of 15+

ChauffeurNoDependent Care FSA

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Childbirth classesPotentiallyMedical FSA, HSA, HRA

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 CoachNoMedical FSA, HSA, HRA

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Chinese Herbal Doctor/herbsPotentiallyMedical FSA, HSA, HRA

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 AdjustmentsYesMedical FSA, HSA, HRA
ChondroitinYesMedical FSA, HSA, HRA

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Christian Scientific PractitionersPotentiallyMedical FSA, HSA, HRA

Fees paid for specific medical care only; detailed documentation is required to show the specific medical charges.

CircumcisionYesMedical FSA, HSA, HRA

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ClothingNoMedical FSA, HSA, HRA

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Co-paymentsYesMedical FSA, HSA, HRA

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Cold medicineYesMedical FSA, HSA, HRA

Examples: Comtrex, Sudafed, Nyquil, Dayquil

Cold sore medicineYesMedical FSA, HSA, HRA

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Cold/hot packsYesMedical FSA, HSA, HRA

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Compression stockingsYesMedical FSA, HSA, HRA

Compression socks rated at 30-40 mmHg or above will qualify

CondomsYesMedical FSA, HSA, HRA

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Contact lenses, materials, and equipmentYesMedical FSA, Limited Purpose FSA, HSA, HRA

Contact lenses for solely cosmetic purposes (e.g., to change one's eye color) do not qualify.

Contact lens solutionYesMedical FSA, Limited Purpose FSA, HSA, HRA

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ContraceptivesYesMedical FSA, HSA, HRA

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Controlled substances in violation of federal lawNoMedical FSA, HSA, HRA

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 proceduresNoMedical FSA, HSA, HRA

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.

CosmeticsNoMedical FSA, HSA, HRA

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 ballsNoMedical FSA, HSA, HRA

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Cough, cold and flu medicinesYesMedical FSA, HSA, HRA

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Cough drops/suppressantsYesMedical FSA, HSA, HRA

Examples: Ludens, Halls, Ricola

CounselingPotentiallyMedical FSA, HSA, HRA

Marriage counseling does not qualify.

CPAP machine and headgearYesMedical FSA, HSA, HRA

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Crowns, dentalYesMedical FSA, HSA, HRA

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CrutchesYesMedical FSA, HSA, HRA

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Custodial carePotentiallyDependent Care FSA

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 lessonsPotentiallyMedical FSA, HSA, HRA

In narrow cases, the expense might qualify if recommended by a medical professional to treat a specific medical condition.

Day campPotentiallyDependent Care FSA

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 12NoDependent Care FSA

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DecongestantsYesMedical FSA, HSA, HRA

Examples: Dimetapp, Sudafed, Mucinex

Deductible, coinsurance and co-pay amountsYesMedical FSA, HSA, HRA
Deformity surgeryPotentiallyMedical FSA, HSA, HRA

If surgery is to improve deformity from congenital abnormality,
personal injury from accident or trauma, or disfiguring
disease, then it is eligible.

Dental flossNoMedical FSA, HSA, HRA

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Dental implantsYesMedical FSA, Limited Purpose FSA, HRA, HRA

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Dental sealantsYesMedical FSA, Limited Purpose FSA, HSA, HRA

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Dental treatmentYesMedical FSA, Limited Purpose FSA, HSA

Teeth whitening, veneers, and lumineers are the only exception as they are considered cosmetic in nature and do not qualify.

Dentures and denture adhesivesYesMedical FSA, Limited Purpose FSA, HSA

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Denture cleanersYesMedical FSA, Limited Purpose FSA, HSA

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Denture repairYesMedical FSA, Limited Purpose FSA, HSA

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DeodorantNoMedical FSA, HSA, HRA

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Dependent Care CenterYesDependent Care FSA

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DepositPotentiallyDependent Care FSA

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 socksYesMedical FSA, HSA, HRA
Diabetic suppliesYesMedical FSA, HSA, HRA

Includes items such as syringes, insulin and glucose monitoring equipment

Diagnostic items and servicesYesMedical FSA, HSA, HRA

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 creamsYesMedical FSA, HSA, HRA

Example: Desitin

Diapers or diaper servicePotentiallyMedical FSA, HSA, HRA

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 medicineYesMedical FSA, HSA, HRA

Examples: Imodium, Kaopectate, Pepto Bismol

Diet foods/drinksNoMedical FSA, HSA, HRA

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Dietary supplementsPotentiallyMedical FSA, HSA, HRA

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 13PotentiallyDependent Care FSA

Such expenses will qualify provided 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 13PotentiallyDependent Care FSA

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 programsNoMedical FSA, HSA, HRA

Fees paid to get access to products/services at a reduced cost will not qualify.

DNA collection and storagePotentiallyMedical FSA, HSA, HRA

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.

DoulaPotentiallyMedical FSA, HSA

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 treatmentYesMedical FSA, HSA

Amounts paid for an inpatient's treatment at a therapeutic center for drug addiction will qualify.

Drug overdose, treatment ofYesMedical FSA, HSA, HRA

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Drug screeningPotentiallyMedical FSA, HSA, HRA

If court ordered or part of a treatment program, it will qualify.

Ear plugsPotentiallyMedical FSA, HSA, HRA

Will qualify if recommended by a medical practitioner for a specific medical condition.

Ear wax removal productsYesMedical FSA, HSA, HRA

Examples: Debrox, Murine

Eczema lotions and creamsYesMedical FSA, HSA, HRA

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Educational expenses - KindergartenNoDependent Care FSA

See Kindergarten.

Educational expenses - Preschool/nursery schoolYesDependent Care FSA

See Preschool/nursery school.

Egg donor feesPotentiallyMedical FSA, HSA, HRA

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 feesPotentiallyMedical FSA, HSA, HRA

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 carePotentiallyDependent Care FSA

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 removalNoMedical FSA, HSA, HRA

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Employment-Related physicalsNoMedical FSA, HSA, HRA

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Epsom saltYesMedical FSA, HSA, HRA

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Exercise equipmentPotentiallyMedical FSA, HSA, HRA

Only qualifies if required to treat an illness or specific medical condition diagnosed by a physician and therefore needs a letter of medical necessity with this information .

Exercise ProgramsNoMedical FSA, HSA, HRA
ExpectorantsYesMedical FSA, HSA, HRA

Examples: Comtrex, Robitussin

Extended daycarePotentiallyDependent Care FSA

See After-school care or Before-school care.

Eye dropsYesMedical FSA, HSA, HRA
Eye examinations, eyeglasses, equipment, materials, cleaner, and repairYesMedical FSA, Limited Purpose FSA, HSA, HRA

If the eye exam is covered under the medical plan, then it is not eligible under the Limited Purpose

Face creams/moisturizersNoMedical FSA, HSA, HRA

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Face liftsNoMedical FSA, HSA, HRA

See also Cosmetic procedures.

Fees/ Dues for fitness clubs and exercise programsNoMedical FSA, HSA, HRA

Fees/dues for exercise, fitness programs, athletic, or health club membership, even if prescribed by physician are ineligible.

Feminine hygiene productsYesMedical FSA, HSA, HRA

Examples: Tampons, maxi-pads, menstrual cups, sanitary napkins, sponges and pantyliners

Fertility treatmentsPotentially qualifying expenseMedical FSA, HSA, HRA

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 medicationsYesMedical FSA, HSA, HRA

Examples: Aspirin, Motrin, Tylenol

Fiber supplementsPotentiallyMedical FSA, HSA, HRA

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 providerPotentiallyDependent Care FSA

Will qualify if the overall expenses of the care qualify.

Field tripsPotentiallyDependent Care FSA

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) chargesNoMedical FSA, Limited Purpose FSA, HSA, HRA, Dependent Care FSA

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First aid cream/ointmentYesMedical FSA, HSA, HRA

Examples: Neosporin, Hydrocortisone

First aid kitsYesMedical FSA, HSA, HRA

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Flavoring for medicationYesMedical FSA, HSA, HRA

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FlossNoMedical FSA, HSA, HRA

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Fluoride treatmentsYesMedical FSA, HSA, HRA

Note that at home fluoride rinses will need a letter from the dentist showing the specific condition they are treating.

Flu shotsYesMedical FSA, HSA, HRA

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FoodPotentiallyDependent Care FSA

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 inPotentiallyMedical FSA, HSA, HRA

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 expensesNoMedical FSA, HSA, HRA

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Gauze padsYesMedical FSA, HSA, HRA

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Genetic testingPotentiallyMedical FSA, HSA, HRA

Provided the documentation clearly indicates the test is specifically for genetic testing, then yes, it will qualify (23&me has a calculator to determinw which portion of the test is eligible). Otherwise, ancestry tests won't qualify and we will need a letter of medical necessity for other tests where a breakdown of the genetic portion is not provided in order to determin the need for medical care.

GlassesYesMedical FSA, Limited Purpose FSA, HSA, HRA

Eyeglass cleaning supplies, glasses cases, and repair kits are also eligible.

GlucosamineYesMedical FSA, HSA, HRA
Glucose-monitoring equipmentYesMedical FSA, HSA, HRA

Includes blood glucose meters and glucose test strips. See Blood-sugar test strips

Guide dogYesMedical FSA, HSA, HRA

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 transplantsNoMedical FSA, HSA, HRA
Hand sanitizerPotentiallyMedical FSA, HSA, HRA

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 feesNoMedical FSA, HSA, HRA
Health screeningsYesMedical FSA, HSA, HRA

.

Hearing aidsYesMedical FSA, HSA, HRA

The costs of the hearing aid, batteries, and repairs will qualify.

Heating padYesMedical FSA, HSA, HRA

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Hemorrhoid treatmentsYesMedical FSA, HSA, HRA

Example: Preparation H

Herbal MedicinesPotentiallyMedical FSA, HSA, HRA

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/modificationsPotentiallyMedical FSA, HSA, HRA

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)PotentiallyMedical FSA, HSA, HRA

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 servicesYesMedical FSA, HSA, HRA

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 servicesNoDependent Care FSA

Examples include maids, housekeepers and cooks

HumidifierPotentiallyMedical FSA, HSA, HRA

A note from a medical practitioner is needed to confirm that the expense is primarily for medical care (such as a severe Allery)

HypnosisPotentiallyMedical FSA, HSA, HRA

A note from a medical practitioner is needed to confirm that the expense is primarily for medical care (such as a severe Allery)

HysterectomyYesMedical FSA, HSA, HRA
Illegal operations or treatmentsNoMedical FSA, HSA, HRA

Will not qualify even if performed by a licensed medical practitioner

ImmunizationsYesMedical FSA, HSA, HRA

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Incidental expenses (extra charges for special activities)PotentiallyDependent Care FSA

Will not qualify if charged separately from dependent care expenses. May qualify if incidental to and an inseparable part of the dependent care.

Incontinence suppliesYesMedical FSA, HSA, HRA

Adult diapers and items such as Poise Pads will qualify

Insect-bite creams and ointmentsYesMedical FSA, HSA, HRA

Examples: Benadryl, Cortaid

InsulinYesMedical FSA, HSA, HRA

Syringes and insulin pumps also qualify

Insurance premiumsPotentiallyMedical FSA, HSA, HRA

Insurance Premiums are never eligible with a Medical FSA; The following premiums are eligible under an HSA: Long-Term Care insurance premiums, health continuation coverage (such as COBRA), Medicare premiums, and health care premiums while receiving unemployment compensation. Long term care insurance premiums are also eligible under an HRA.

KindergartenNoDependent Care FSA

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.

KleenexNoMedical FSA, HSA, HRA

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Laboratory FeesYesMedical FSA, HSA, HRA

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Lactation consultantYesMedical FSA, HSA, HRA

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Lamaze classesPotentiallyMedical FSA, HSA, HRA

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 trainingPotentiallyMedical FSA, HSA, HRA

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; LasikYesMedical FSA, Limited Purpose FSA, HSA, HRA

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Laser hair removalNoMedical FSA, Limited Purpose FSA, HSA, HRA, Dependent Care

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Late feesNoMedical FSA, HSA, HRA

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Late payment feesNoDependent Care FSA

Will not qualify if the parent paid the childcare bill late.

Late pickup feeYesDependent Care FSA

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Latex glovesPotentiallyMedical FSA, HSA, HRA

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.

LaxativesYesMedical FSA, HSA, HRA

Example: Ex-Lax

Lead-based paint removalPotentiallyMedical FSA, HSA, HRA

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 feesPotentiallyMedical FSA, HSA, HRA

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 treatmentsYesMedical FSA, HSA, HRA

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Lifeline screeningsYesMedical FSA, HSA, HRA

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Liquid adhesive for small cutsYesMedical FSA, HSA, HRA

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Lodging at a hospital or similar institutionYesMedical FSA, HSA, HRA

Will qualify if the principal reason for being there is to receive medical care.

Lodging not at a hospital or similar institutionPotentiallyMedical FSA, HSA, HRA

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, up to $100 may qualify ($50 per person)

Lodging while attending a medical conferenceNoMedical FSA, HSA, HRA

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Long-term care expensesPotentiallyDependent Care FSA

See Custodial care and Elder care.

Looking for work (care that enables the employee and/or spouse to look for work)PotentiallyDependent Care FSA

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.

LotionsNoMedical FSA, HSA, HRA

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LubricantsYesMedical FSA, HSA, HRA

Example: KY Jelly

Lumbar support chair cushionsPotentiallyMedical FSA, HSA, HRA

Only if used to treat a diagnosed medical condition verified by a letter of medical necessity from a licensed practitioner

MakeupNoMedical FSA, HSA, HRA

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Marriage CounselingNoMedical FSA, HSA, HRA

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Marijuana or other controlled substances in violation of federal lawNoMedical FSA, HSA, HRA

See also Controlled substances in violation of federal law.

Mastectomy-related specialty brasYesMedical FSA, HSA, HRA

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Massage therapyPotentiallyMedical FSA, HSA

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. Note that an updated letter will be required on an annual basis.

Maternity clothingNoMedical FSA, HSA, HRA

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MattressesNoMedical FSA, HSA, HRA

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Meals at a hospital or similar institutionPotentiallyMedical FSA, HSA, HRA

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 institutionNoMedical FSA, HSA, HRA

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Meals of a companionNoMedical FSA, HSA, HRA

Will not qualify even if accompanying a patient for medical reasons.

MedermaPotentiallyMedical FSA, HSA, HRA

Eligible with a Letter of Medical Necessity from a licensed practitioner. See also Scar Treatment

Medical alert bracelet or necklacePotentiallyMedical FSA, HSA, HRA

Will qualify if recommended by a medical practitioner in connection with treating a medical condition.

Medical batteries (for hearing aids)YesMedical FSA, HSA, HRA

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Medical ConferencePotentiallyMedical FSA, HSA, HRA

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 chargesYesMedical FSA, HSA, HRA

Expenses charged for storing and retrieving medical records from a computer data bank.

Medical monitoring and testing devicesYesMedical FSA, HSA, HRA

Examples: Blood Pressure Monitor, glucose kits

Medical records chargesYesMedical FSA, HSA, HRA

The fees associated with transferring medical records to a new medical practitioner will qualify.

Medicated shampoos and soapsNoMedical FSA, HSA, HRA

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Mentally handicapped, special home forPotentiallyMedical FSA, HSA, HRA

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

MidwivesYesMedical FSA, HSA, HRA

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Mileage for the parent to bring the qualifying individual to daycareNoDependent Care FSA

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Mineral supplementsPotentiallyMedical FSA, HSA, HRA

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 feesNoMedical FSA, HSA, HRA

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Morning-after contraceptive pillsYesMedical FSA, HSA, HRA

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Motion sickness patches or wristbandYesMedical FSA, HSA, HRA

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Motion sickness pillsYesMedical FSA, HSA, HRA

Examples: Bonine, Dramamine

MouthwashNoMedical FSA, HSA, HRA

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MultivitaminsNoMedical FSA, HSA, HRA

--

NannyYesDependent Care FSA

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 StripsYesMedical FSA, HSA

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.

NebulizerYesMedical FSA, HSA, HRA

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Needle containerYesMedical FSA, HSA, HRA

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Neti potsYesMedical FSA, HSA, HRA

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Nicotine gum or patchesYesMedical FSA, HSA, HRA

Examples: Nicorette, Nicoderm

Norplant insertion or removalYesMedical FSA, HSA, HRA

--

Nursing homeNoDependent Care FSA

See Elder care.

Nursing servicesPotentiallyMedical FSA, HSA, HRA

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 supplementsPotentiallyMedical FSA, HSA, HRA

See also Dietary supplements; Mineral supplements.

Nutritionist's professional expensesPotentiallyMedical FSA, HSA, HRA

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 expensesYesMedical FSA, HSA, HRA

Prepayments towards the delivery cannot be reimbursed until the birth.

Occlusal guardsYesMedical FSA, HSA, HRA

Used to prevent teeth grinding. Athletic mouth guards are not eligible

Occupational TherapyPotentiallyMedical FSA, HSA, HRA

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 vitaminsNoMedical FSA, HSA, HRA

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Omega-3 supplementsPotentiallyMedical FSA, HSA, HRA

See Dietary supplements

Online or telephone consultation, medical practitioner's fee forYesMedical FSA, HSA, HRA

Will qualify, so long as the consultation's purpose is to obtain the advice to treat or mitigate a medical condition.

Organ transplant or donationYesMedical FSA, HSA, HRA

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OrthodontiaYesMedical FSA, Limited Purpose FSA, HSA, HRA

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 insertsYesMedical FSA, HSA, HRA
Orthopedic shoesPotentiallyMedical FSA, HSA, HRA

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 feesYesMedical FSA, HSA, HRA

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Overnight campNoDependent Care FSA

Expenses for overnight camps are not employment-related. See Day camp.

Overnight carePotentiallyDependent Care FSA

For night worker only

Ovulation monitorYesMedical FSA, HSA, HRA

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Oxygen and equipmentYesMedical FSA, HSA, HRA

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Pain relieversYesMedical FSA, HSA, HRA

Examples: Advil, Aspirin, Tylenol, Aleve, Midol

Parent of employees under age 13 qualifying child (payments to the parent for care of the qualifying child)NoDependent Care FSA

See Relative (payments to a relative for dependent care).

Part-time employment (payments to provider when the employee is not working)PotentiallyDependent Care FSA

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.

PedometerNoMedical FSA, HSA, HRA

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Penile implantsPotentiallyMedical FSA, HSA, HRA

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.

PeroxideYesMedical FSA, HSA, HRA

--

Personal trainer feesPotentiallyMedical FSA, HSA, HRA

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 examsYesMedical FSA, HSA, HRA

Excludes employment-related physicals and sports-related physicals

Physical therapyYesMedical FSA, HSA, HRA

--

Placement fees for finding a dependent care providerNoDependent Care FSA

Will not qualify as such fees are generally not required in order to obtain care.

Pregnancy test kitsYesMedical FSA, HSA, HRA

--

Prenatal vitaminsYesMedical FSA, HSA, HRA

--

Prepaid fees for carePotentiallyDependent Care FSA

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 schoolYesDependent Care FSA

As long as the care is for pre-kindergarten expenses

Prescription drug discount programsNoMedical FSA, HSA, HRA

Fees for discounts on drugs are not considered medical care.

Prescription drugs and medicines obtained from other countriesNoMedical FSA, HSA, HRA

--

Prescription medicationsYesMedical FSA, HSA, HRA

Excludes medication to stimulate hair growth or prescriptions for cosmetic purposes and medications obtained from other countries

ProbioticsPotentiallyMedical FSA, HSA, HRA

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 RogaineNoMedical FSA, HSA, HRA

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ProsthesisYesMedical FSA, HSA, HRA

--

Psychiatric careYesMedical FSA, HSA, HRA

Includes the costs associated at a special center that provides medical care.

Psychoanalysis testingPotentiallyMedical FSA, HSA, HRA

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.

PsychologistPotentiallyMedical FSA, HSA, HRA

Will qualify if the expense is for medical care and not to improve one's well-being or relief stress.

Q-tipsNoMedical FSA, HSA, HRA

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Radial KeratotomyYesMedical FSA, HSA, HRA

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Reading GlassesYesMedical FSA, Limited Purpose FSA, HSA, HRA

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Recliner chairsNoMedical FSA, HSA, HRA

--

Reconstructive surgeryPotentiallyMedical FSA, HSA, HRA

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.

RecreationNoDependent Care FSA

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Registration feePotentiallyDependent Care FSA

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)PotentiallyDependent Care FSA

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 alcoholYesMedical FSA, HSA

--

Safety glassesNoMedical FSA, HSA, HRA

Will not qualify unless lenses are prescription.

Schools and education, residentialPotentiallyMedical FSA, HSA, HRA

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, specialPotentiallyMedical FSA, HSA, HRA

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 testsYesMedical FSA, HSA, HRA

Will qualify if the tests are used for medical diagnoses. Examples include hearing, vision, and cholesterol screenings.

Security system for the homeNoMedical FSA, HSA, HRA

--

Seeing-eye dogYesMedical FSA, HSA, HRA

See also Guide dog, other service animal.

Self-employment, expense incurred in connection withPotentiallyDependent Care FSA

Will qualify to the extent that the expenses are incurred for dependent care.

ShampoosNoMedical FSA, HSA, HRA

--

Shaving cream or lotionNoMedical FSA, HSA, HRA

--

Shipping and handling feesYesMedical FSA, HSA, HRA

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)PotentiallyDependent Care FSA

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 facilityYesDependent Care FSA

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 medicationsYesMedical FSA, HSA, HRA

See also Nasal strips or sprays.

Sleep aidsYesMedical FSA, HSA, HRA

--

Sleep deprivation treatmentYesMedical FSA, HSA, HRA

Includes testing and treatment

Smoking-cessation medicationsYesMedical FSA, HSA, HRA

Amounts paid for prescribed and OTC drugs used to stop smoking will qualify.

Smoking-cessation programsYesMedical FSA, HSA, HRA

Amounts paid for a stop-smoking program will qualify.

SoapsNoMedical FSA, HSA, HRA

--

Special foodsPotentiallyMedical FSA, HSA, HRA

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 therapyYesMedical FSA, HSA, HRA

--

Sperm, storage feesPotentiallyMedical FSA, HSA, HRA

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 foamYesMedical FSA, HSA, HRA

--

Spouse of employee (payments to a spouse for dependent care)NoDependent Care FSA

See Relative (payments to a relative for dependent care).

Stem cell, harvesting and/or storage ofPotentiallyMedical FSA, HSA, HRA

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 proceduresYesMedical FSA, HSA, HRA

--

Student health feesNoMedical FSA, HSA, HRA

--

Summer day campPotentiallyDependent Care FSA

See Day camp.

Summer schoolNoDependent Care FSA

Such expenses are primarily educational in nature and therefore do not qualify.

Sunburn creams and ointmentsYesMedical FSA, HSA, HRA

Example: Aloe

SunglassesPotentiallyMedical FSA, Limited Purpose FSA, HSA, HRA

Prescription sunglasses would qualify.

Sunglasses, clip-onNoMedical FSA, HSA, HRA

--

SunscreenYesMedical FSA, HSA, HRA

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 sunscreenNoMedical FSA, HSA, HRA

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Supply feesNoDependent Care FSA

--

Support bracesYesMedical FSA, HSA, HRA

--

Swimming lessonsNoMedical FSA, HSA, HRA

--

Syringes (for diabetics)YesMedical FSA, HSA, HRA

--

Taxes on medical services and productsYesMedical FSA, HSA, HRA

This includes local, sales, service, and other taxes.

Teeth whiteningNoMedical FSA, HSA, HRA

--

TEFRA/Parental feesNoMedical FSA, HSA, HRA

--

Telephone equipment for hearing-impaired personsYesMedical FSA, HSA, HRA

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 personsYesMedical FSA, HSA, HRA

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.

ThermometersYesMedical FSA, HSA, HRA

Will qualify if for medical use.

Throat lozengesYesMedical FSA, HSA, HRA

Examples: Cepacol, Chloraseptic. See also Cough drops/suppressants.

ToiletriesNoMedical FSA, HSA, HRA

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 bridgesYesMedical FSA, HSA, HRA

Eligible if incurred due to a qualifying medical expense. See also Transportation expenses for person to receive medical care.

Toothache and teething pain relieversYesMedical FSA, HSA, HRA

Example: Orajel

ToothbrushesNoMedical FSA, HSA, HRA

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.

ToothpasteNoMedical FSA, HSA, HRA

--

TransplantsYesMedical FSA, HSA, HRA

Includes surgical, hospital, and laboratory services as well as transportation expenses for organ donors.

Transportation expensesPotentiallyDependent Care FSA

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 careYesMedical FSA, HSA, HRA

Will qualify if the transportation is primarily for and essential to medical care. Includes car expenses; bus, taxi, train, plane, and ferry fares; and ambulance services. Instead of actual car expenses, a standard mileage rate for use of a car (2020 rate is 17 cents per mile; 2019 rate is 30 cents per mile; subject to IRS changes) to obtain medical care is allowed. Parking fees and tolls can also qualify.

Tuition expensesNoDependent Care FSA

Such expenses are primarily educational in nature and therefore do not qualify.

Tuition for special-needs programPotentiallyMedical FSA, HSA, HRA

Will qualify if the primary purpose is for medical care. An example includes a reading program for a child with dyslexia.

Tutoring programsNoDependent Care FSA

Such expenses are primarily educational in nature and therefore do not qualify.

Umbilical cord blood storage, freezing and storing ofPotentiallyMedical FSA, HSA, HRA

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)PotentiallyDependent Care FSA

See Looking for work (care that enables the employee and/or spouse to look for work).

UniformsNoDependent Care FSA

-

Vacation (payments to provider for periods when employee is on vacation)PotentiallyDependent Care FSA

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.

VaccinesYesMedical FSA, HSA, HRA

--

VasectomyYesMedical FSA, HSA, HRA

--

Vasectomy reversalYesMedical FSA, HSA, HRA

--

VeneersNoMedical FSA, HSA, HRA

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ViagraYesMedical FSA, HSA, HRA

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VitaminsPotentiallyMedical FSA, HSA, HRA

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)NoDependent Care FSA

Will not qualify if the volunteer work is unpaid or for nominal pay.

WalkersYesMedical FSA, HSA, HRA

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Warranties/Insurance on a productNoMedical FSA, HSA, HRA

--

Wart remover treatmentsYesMedical FSA, HSA, HRA

Example: Compound W

Weight loss programs and/or drugs prescribed to induce weight lossPotentiallyMedical FSA, HSA, HRA

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.

WheelchairYesMedical FSA, HSA, HRA

Purchase, operation and upkeep

WhirlpoolsNoMedical FSA, HSA, HRA

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WigsPotentiallyMedical FSA, HSA, HRA

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 medicationsYesMedical FSA, HSA, HRA

Example: Monistat

X-RaysYesMedical FSA, HSA, HRA

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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. 

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