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 Expense | Eligible? | Plan Type | Details |
|---|---|---|---|
| Type of Expense | Eligible? | Plan Type | Details |
| AA meetings, transportation to | Potentially | Medical FSA, HSA | Will qualify with a letter of medical necessity from a medical practitioner that AA membership is necessary to treat alcoholism. |
| Abortion | Yes | Medical FSA, HSA | If legal |
| Acne treatment | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Acupuncture | Yes | Medical FSA, HSA | -- |
| Adaptive equipment | Potentially | Medical FSA, HSA | 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 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) | Potentially | Dependent 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 fee | Potentially | Dependent 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 conditioners | No | Medical FSA, HSA | -- |
| Air purifier | Potentially | Medical FSA, HSA | A note from a medical practitioner is needed to confirm that the expense is primarily for medical care. |
| Airborne | Rx | Medical FSA, HSA | -- |
| Alcoholism treatment | Yes | Medical FSA, HSA | Amounts paid for in-patient treatment (including meals and lodging) at a therapeutic center for alcohol addiction will qualify. |
| Allergy medicines | Rx | Medical FSA, HSA | Examples: Alavert, Claritin, Zyrtec |
| Allergy treatments | Potentially | Medical FSA | 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 | Rx | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Antacids | Rx | Medical FSA, HSA | Examples: Maalox, Prilosec OTC, Zantac |
| Anti-itch creams | Rx | Medical FSA, HSA | Examples: Benadryl, Cortaid, Ivarest |
| Anti-snore guards | Potentially | Medical FSA, HSA | The expense must be recommended to treat a diagnosed medical condition (e.g., sleep apnea). |
| Antibiotic ointments | Rx | Medical FSA, HSA | Examples: Bacitracin, Neosporin |
| Antifungal products | Rx | Medical FSA, HSA | -- |
| Appearance improvements | No | Medical FSA, HSA | See also Cosmetic procedures; Cosmetics; Toiletries. |
| Antiseptics | Rx | Medical FSA | -- |
| Arch supports | Yes | Medical FSA, HSA | -- |
| Arm sling | Yes | Medical FSA, HSA | -- |
| Aromatherapy | No | Medical FSA, HSA | -- |
| Arthritis gloves | Yes | Medical FSA, HSA | -- |
| Artificial limbs | Yes | Medical FSA, HSA | -- |
| Artificial teeth | Yes | Medical FSA, HSA | -- |
| Arts and crafts fee | No | Dependent Care FSA | -- |
| Aspirin | Rx | Medical FSA, HSA | -- |
| Assisted living | No | Dependent Care FSA | See Custodial care and Elder care. |
| Asthma treatments | Potentially | Medical FSA, HSA | Delivery devices (e.g., inhalers and nebulizers) will qualify. Medication must be prescribed. |
| Athletic mouth guards | No | Medical FSA, HSA | -- |
| Au pair | Yes | Dependent 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 Modifications | Potentially | Medical FSA | 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 | Medical FSA | -- |
| Baby Electrolytes | Yes | Medical FSA | -- |
| Baby formula | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Baby powder | No | Medical FSA, HSA | -- |
| Baby Wipes | No | Medical FSA | -- |
| Babysitter (inside or outside employee's household) | Potentially | Dependent 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 age13 qualifying child. |
| Back-up or emergency care | Potentially | Dependent Care FSA | Will qualify if used to enable the employee and spouse to be gainfully employed and other applicable conditions are met. See Babysitter. |
| Bactine | Rx | Medical FSA, HSA | -- |
| Bandages, elastic wrap | Yes | Medical FSA, HSA | Example: Ace bandages |
| Bandages, for torn or injured skin | Yes | Medical FSA, HSA | Examples: Band-Aid, Curad |
| Before-school care or extended day programs (supervised activities before school) | Yes | Dependent 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. |
| Biofreeze | Rx | Medical FSA, HSA | -- |
| Birth control pills | Rx | Medical FSA, HSA | -- |
| Birthing classes | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Blood-sugar test kits and test strips | Yes | Medical FSA, HSA | -- |
| Boarding school | No | Dependent 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 scans | Yes | Medical FSA, HSA | Body scans employing MRIs and similar technologies are diagnostic services. See also Diagnostic items/services; Screening tests. |
| Braille Books or Magazines | Yes | Medical FSA | Only the amount paid above the cost of regular printed materials will be reimbursed. |
| Breast pumps and supplies | Yes | Medical FSA, HSA | 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 | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Bug spray | Rx | Medical FSA, HSA | -- |
| Caffeine pills | No | Medical FSA, HSA | Example: No Doze |
| Calamine lotion | Rx | Medical FSA, HSA | -- |
| Callous removers | Yes | Medical FSA, HSA | Both the tool and liquid/lotion removers qualify. |
| Caltrate | Rx | Medical FSA, HSA | -- |
| Camp | Potentially | Dependent Care FSA | See Day camp and Overnight camp. |
| Cane, walking | Yes | Medical FSA, HSA | -- |
| Capital expenses | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Carpal tunnel wrist supports | Yes | Medical FSA, HSA | -- |
| Cast covers | Yes | Medical FSA, HSA | -- |
| Chapstick | No | Medical FSA | -- |
| Chauffeur | No | Dependent Care FSA | -- |
| Childbirth classes | Potentially | Medical FSA, HSA | 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 | Medical FSA | -- |
| Chinese Herbal Doctor/herbs | Potentially | Medical FSA | 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 | Medical FSA, HSA | |
| Chondroitin | Rx | Medical FSA, HSA | -- |
| Christian Scientific Practitioners | Potentially | Medical FSA | Fees paid for specific medical care only; detailed documentation is required to show the specific medical charges. |
| Circumcision | Yes | Medical FSA, HSA | -- |
| Clothing | No | Dependent Care FSA | - |
| Co-payments | Yes | Medical FSA, HSA | -- |
| Cold medicine | Rx | Medical FSA, HSA | Examples: Comtrex, Sudafed, Nyquil, Dayquil |
| Cold sore medicine | Rx | Medical FSA, HSA | -- |
| Cold/hot packs | Yes | Medical FSA, HSA | -- |
| Compression stockings | Potentially | Medical FSA, HSA | 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 hose over the cost of the regular hose will qualify. |
| Condoms | Yes | Medical FSA, HSA | -- |
| Contact lenses, materials, and equipment | Yes | Medical FSA, Limited Purpose FSA, HSA | Contact lenses for solely cosmetic purposes (e.g., to change one's eye color) do not qualify. |
| Contact lens solution | Yes | Medical FSA, Limited Purpose FSA, HSA | -- |
| Contraceptives | Potentially | Medical FSA | Will need a prescription in some cases (i.e. spermicidal foam) |
| Controlled substances in violation of federal law | No | Medical FSA, HSA | 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 | Medical FSA, HSA | 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 | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Cough, cold and flu medicines | Rx | Medical FSA | -- |
| Cough drops/suppressants | Rx | Medical FSA, HSA | Examples: Ludens, Halls, Ricola |
| Counseling | Potentially | Medical FSA, HSA | Will qualify if the counseling is for a medical reason. Marriage counseling does not qualify. |
| CPAP machine and headgear | Yes | Medical FSA, HSA | -- |
| Crowns, dental | Yes | Medical FSA, HSA | -- |
| Crutches | Yes | Medical FSA, HSA | -- |
| Custodial care | Potentially | Dependent 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 lessons | Potentially | Medical FSA, HSA | In narrow cases, the expense might qualify if recommended by a medical professional to treat a specific medical condition. |
| Day camp | Potentially | Dependent 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 12 | No | Dependent Care FSA | -- |
| Decongestants | Rx | Medical FSA, HSA | Examples: Dimetapp, Sudafed, Mucinex |
| Deductible, coinsurance and co-pay amounts | Potentially | Medical FSA, HSA | If an underlying expense is eligible, then the deductible, coinsurance and co-pay amounts may be reimbursable. |
| Deformity surgery | Potentially | Medical FSA, HSA | If surgery is to improve deformity from congenital abnormality, |
| Dental floss | No | Medical FSA, HSA | -- |
| Dental implants | Yes | Medical FSA, Limited Purpose FSA, HSA | -- |
| Dental sealants | Yes | Medical FSA, HSA | -- |
| Dental treatment | Yes | Medical 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 adhesives | Yes | Medical FSA, Limited Purpose FSA, HSA | -- |
| Denture cleaners | Yes | Medical FSA, Limited Purpose FSA, HSA | -- |
| Denture repair | Yes | Medical FSA, Limited Purpose FSA, HSA | -- |
| Deodorant | No | Medical FSA, HSA | -- |
| Dependent Care Center | Yes | Dependent Care FSA | -- |
| Deposit | Potentially | Dependent 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 socks | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | Includes items such as syringes, insulin and glucose monitoring equipment |
| Diagnostic items and services | Yes | Medical FSA, HSA | 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 | Rx | Medical FSA, HSA | Example: Desitin |
| Diapers or diaper service | Potentially | Medical FSA, HSA | 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 | Rx | Medical FSA, HSA | Examples: Imodium, Kaopectate, Pepto Bismol |
| Diet foods/drinks | No | Medical FSA, HSA | -- |
| Dietary supplements | Potentially | Medical FSA, HSA | 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 FSA | 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 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 programs | No | Medical FSA, HSA | Fees paid to get access to products/services at a reduced cost will not qualify. |
| DNA collection and storage | Potentially | Medical FSA, HSA | 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 | Medical 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 treatment | Yes | Medical FSA, HSA | Amounts paid for an inpatient's treatment at a therapeutic center for drug addiction will qualify. |
| Drug overdose, treatment of | Yes | Medical FSA, HSA | -- |
| Drug screening | Potentially | Medical FSA, HSA | If court ordered or part of a treatment program, it will qualify. |
| Ear plugs | Potentially | Medical FSA, HSA | Will qualify if recommended by a medical practitioner for a specific medical condition. |
| Ear wax removal products | Rx | Medical FSA, HSA | Examples: Debrox, Murine |
| Eczema lotions and creams | Rx | Medical FSA, HSA | -- |
| Educational expenses - Kindergarten | No | Dependent Care FSA | See Kindergarten. |
| Educational expenses - Preschool/nursery school | Yes | Dependent Care FSA | See Preschool/nursery school. |
| Egg donor fees | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | 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 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 removal | No | Medical FSA, HSA | -- |
| Employment-Related physicals | No | Medical FSA, HSA | -- |
| Epsom salt | Rx | Medical FSA, HSA | -- |
| Exercise equipment | Potentially | Medical FSA, HSA | 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 Programs | No | Medical FSA, HSA | |
| Expectorants | Rx | Medical FSA, HSA | Examples: Comtrex, Robitussin |
| Extended daycare | Potentially | Dependent Care FSA | See After-school care or Before-school care. |
| Eye drops | Potentially | Medical FSA, HSA | Medicated eye drops must be prescribed |
| Eye examinations, eyeglasses, equipment, materials, cleaner, and repair | Yes | Medical FSA, Limited Purpose FSA, HSA | If the eye exam is covered under the medical plan, then it is not eligible under the Limited Purpose |
| Face creams/moisturizers | No | Medical FSA, HSA | -- |
| Face lifts | No | Medical FSA, HSA | See also Cosmetic procedures. |
| Fees/ Dues for fitness clubs and exercise programs | No | Medical FSA, HSA | Fees/dues for exercise, fitness programs, athletic, or health club membership, even if prescribed by physician are ineligible. |
| Feminine hygiene products | No | Medical FSA, HSA | Examples: Tampons, maxi-pads |
| Fertility treatments | Potentially qualifying expense | Medical FSA, HSA | 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 | Rx | Medical FSA, HSA | Examples: Aspirin, Motrin, Tylenol |
| Fiber supplements | Potentially | Medical FSA, HSA | 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 FSA | Will qualify if the overall expenses of the care qualify. |
| Field trips | Potentially | Dependent 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. |
| Health screenings | Yes | Medical FSA, HSA | . |
| Finance (or interest) charges | No | Medical FSA, HSA, Dependent Care FSA | -- |
| First aid cream/ointment | Rx | Medical FSA, HSA | Examples: Neosporin, Hydrocortisone |
| First aid kits | Yes | Medical FSA, HSA | -- |
| Flavoring for medication | Yes | Medical FSA, HSA | -- |
| Floss | No | Medical FSA, HSA | -- |
| Fluoride treatments | Yes | Medical FSA, HSA | Note that at home fluoride rinses will need a letter from the dentist showing the specific condition they are treating. |
| Flu shots | Yes | Medical FSA, HSA | -- |
| Food | Potentially | Dependent 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 in | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Gauze pads | Yes | Medical FSA, HSA | -- |
| Genetic testing | Potentially | Medical FSA, HSA | Will qualify if the testing is done to diagnose a medical condition and requires a letter from a physician |
| Glasses | Yes | Medical FSA, Limited Purpose FSA, HSA | Eyeglass cleaning supplies, glasses cases, and repair kits are also eligible. |
| Glucosamine | Yes | Medical FSA, HSA | |
| Glucose-monitoring equipment | Yes | Medical FSA, HSA | Includes blood glucose meters and glucose test strips. See Blood-sugar test strips |
| Guide dog | Yes | Medical FSA, HSA | 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 | Medical FSA, HSA | |
| Hand sanitizer | Potentially | Medical FSA, HSA | 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 | No | Medical FSA, HSA | |
| Hearing aids | Yes | Medical FSA, HSA | The costs of the hearing aid, batteries, and repairs will qualify. |
| Heating pad | Yes | Medical FSA, HSA | -- |
| Hemorrhoid treatments | Rx | Medical FSA, HSA | Example: Preparation H |
| Herbal Medicines | Rx | Medical FSA, HSA | 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 | Medical FSA, HSA | 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 | Medical FSA, HSA | 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 | Medical FSA, HSA | 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 FSA | Examples include maids, housekeepers and cooks |
| Humidifier | Potentially | Medical FSA, HSA | A note from a medical practitioner is needed to confirm that the expense is primarily for medical care (such as a severe Allery) |
| Hypnosis | Potentially | Medical FSA, HSA | A note from a medical practitioner is needed to confirm that the expense is primarily for medical care (such as a severe Allery) |
| Hysterectomy | Yes | Medical FSA, HSA | |
| Illegal operations or treatments | No | Medical FSA, HSA | Will not qualify even if performed by a licensed medical practitioner |
| Immunizations | Yes | Medical FSA, HSA | -- |
| Incidental expenses (extra charges for special activities) | Potentially | Dependent 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 supplies | Yes | Medical FSA, HSA | Adult diapers and items such as Poise Pads will qualify |
| Insect-bite creams and ointments | Rx | Medical FSA, HSA | Examples: Benadryl, Cortaid |
| Insulin | Yes | Medical FSA, HSA | Syringes and insulin pumps also qualify |
| Insurance premiums | Potentially | Medical FSA, HSA | 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. |
| Kindergarten | No | Dependent 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. |
| Kleenex | No | Medical FSA, HSA | -- |
| Laboratory Fees | Yes | Medical FSA, HSA | -- |
| Lactation consultant | Yes | Medical FSA, HSA | -- |
| Lamaze classes | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | 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 | Medical FSA, Limited Purpose FSA, HSA | -- |
| Laser hair removal | No | Medical FSA, HSA | -- |
| Late fees | No | Medical FSA, HSA, Dependent Care FSA | -- |
| Late payment fees | No | Dependent Care FSA | Will not qualify if the parent paid the childcare bill late. |
| Late pickup fee | Yes | Dependent Care FSA | -- |
| Latex gloves | Potentially | Medical FSA, HSA | 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 | Rx | Medical FSA, HSA | Example: Ex-Lax |
| Lead-based paint removal | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | 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 | Rx | Medical FSA, HSA | -- |
| Lifeline screenings | Yes | Medical FSA, HSA | -- |
| Liquid adhesive for small cuts | Yes | Medical FSA, HSA | -- |
| Lodging at a hospital or similar institution | Yes | Medical FSA, HSA | Will qualify if the principal reason for being there is to receive medical care. |
| Lodging not at a hospital or similar institution | Potentially | Medical FSA, HSA | 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 conference | No | Medical FSA, HSA | -- |
| Long-term care expenses | Potentially | Dependent Care FSA | See Custodial care and Elder care. |
| Looking for work (care that enables the employee and/or spouse to look for work) | Potentially | Dependent 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. |
| Lotions | No | Medical FSA, HSA | -- |
| Lubricants | Rx | Medical FSA, HSA | Example: KY Jelly |
| Lumbar support chair cushions | Potentially | Medical FSA, HSA | Only if used to treat a diagnosed medical condition verified by a letter of medical necessity from a physician. |
| Makeup | No | Medical FSA, HSA | -- |
| Marriage Counseling | No | Medical FSA | -- |
| Marijuana or other controlled substances in violation of federal law | No | Medical FSA, HSA | See also Controlled substances in violation of federal law. |
| Mastectomy-related specialty bras | Yes | Medical FSA, HSA | -- |
| Massage therapy | Potentially | Medical 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 |
| Maternity clothing | No | Medical FSA, HSA | -- |
| Mattresses | No | Medical FSA, HSA | -- |
| Meals at a hospital or similar institution | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Meals of a companion | No | Medical FSA, HSA | Will not qualify even if accompanying a patient for medical reasons. |
| Mederma | Rx | Medical FSA, HSA | Eligible with a prescription from a physician or medical practitioner. |
| Medical alert bracelet or necklace | Potentially | Medical FSA, HSA | Will qualify if recommended by a medical practitioner in connection with treating a medical condition. |
| Medical batteries (for hearing aids) | Yes | Medical FSA, HSA | -- |
| Medical Conference | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | Expenses charged for storing and retrieving medical records from a computer data bank. |
| Medical monitoring and testing devices | Yes | Medical FSA, HSA | Examples: Blood Pressure Monitor, glucose kits |
| Medical records charges | Yes | Medical FSA, HSA | The fees associated with transferring medical records to a new medical practitioner will qualify. |
| Medicated shampoos and soaps | No | Medical FSA, HSA | -- |
| Mentally handicapped, special home for | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Mileage for the parent to bring the qualifying individual to daycare | No | Dependent Care FSA | -- |
| Mineral supplements | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Morning-after contraceptive pills | Rx | Medical FSA, HSA | -- |
| Motion sickness patches or wristband | Yes | Medical FSA, HSA | -- |
| Motion sickness pills | Rx | Medical FSA, HSA | Examples: Bonine, Dramamine |
| Mouthwash | No | Medical FSA, HSA | -- |
| Multivitamins | No | Medical FSA, HSA | -- |
| Nanny | Yes | Dependent 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 Strips | Rx | Medical 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. |
| Nebulizer | Yes | Medical FSA, HSA | -- |
| Needle container | Yes | Medical FSA, HSA | -- |
| Neti pots | Yes | Medical FSA, HSA | -- |
| Nicotine gum or patches | Rx | Medical FSA, HSA | Examples: Nicorette, Nicoderm |
| Norplant insertion or removal | Yes | Medical FSA, HSA | -- |
| Nursing home | No | Dependent Care FSA | See Elder care. |
| Nursing services | Potentially | Medical FSA | 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 | Medical FSA, HSA | See also Dietary supplements; Mineral supplements. |
| Nutritionist's professional expenses | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | Prepayments towards the delivery cannot be reimbursed until the birth. |
| Occlusal guards | Yes | Medical FSA, HSA | Used to prevent teeth grinding |
| Occupational Therapy | Potentially | Medical FSA, HSA | 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 | Medical FSA | -- |
| Omega-3 supplements | Potentially | Medical FSA, HSA | See Dietary supplements |
| Online or telephone consultation, medical practitioner's fee for | Yes | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Orthodontia | Yes | Medical FSA, Limited Purpose FSA, HSA | 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 | Medical FSA, HSA | |
| Orthopedic shoes | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Overnight camp | No | Dependent Care FSA | Expenses for overnight camps are not employment-related. See Day camp. |
| Overnight care | Potentially | Dependent Care FSA | For night worker only |
| Ovulation monitor | Yes | Medical FSA, HSA | -- |
| Oxygen and equipment | Yes | Medical FSA, HSA | -- |
| Pain relievers | Rx | Medical FSA, HSA | 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 FSA | See Relative (payments to a relative for dependent care). |
| Part-time employment (payments to provider when the employee is not working) | Potentially | Dependent 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. |
| Pedometer | No | Medical FSA, HSA | -- |
| Penile implants | Potentially | Medical FSA, HSA | 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 | Rx | Medical FSA, HSA | -- |
| Personal trainer fees | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | Excludes employment-related physicals and sports-related physicals |
| Physical therapy | Yes | Medical FSA, HSA | -- |
| Placement fees for finding a dependent care provider | No | Dependent Care FSA | Will not qualify as such fees are generally not required in order to obtain care. |
| Pregnancy test kits | Yes | Medical FSA, HSA | -- |
| Prenatal vitamins | Yes | Medical FSA, HSA | -- |
| Prepaid fees for care | Potentially | Dependent 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 school | Yes | Dependent Care FSA | As long as the care is for pre-kindergarten expenses |
| Prescription drug discount programs | No | Medical FSA, HSA | Fees for discounts on drugs are not considered medical care. |
| Prescription drugs and medicines obtained from other countries | No | Medical FSA, HSA | -- |
| Prescription medications | Yes | Medical FSA, HSA | Excludes medication to stimulate hair growth or prescriptions for cosmetic purposes and medications obtained from other countries |
| Probiotics | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Prosthesis | Yes | Medical FSA, HSA | -- |
| Psychiatric care | Yes | Medical FSA, HSA | Includes the costs associated at a special center that provides medical care. |
| Psychoanalysis testing | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | Will qualify if the expense is for medical care and not to improve one's well-being or relief stress. |
| Q-tips | No | Medical FSA, HSA | -- |
| Radial Keratotomy | Yes | Medical FSA, HSA | -- |
| Reading Glasses | Yes | Medical FSA, Limited Purpose FSA, HSA | -- |
| Recliner chairs | No | Medical FSA, HSA | -- |
| Reconstructive surgery | Potentially | Medical FSA, HSA | 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. |
| Recreation | No | Dependent Care FSA | - |
| Registration fee | Potentially | Dependent 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) | Potentially | Dependent 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 alcohol | Rx | Medical FSA, HSA | -- |
| Safety glasses | No | Medical FSA, HSA | Will not qualify unless lenses are prescription. |
| Schools and education, residential | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | 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 | Medical FSA, HSA | Will qualify if the tests are used for medical diagnoses. Examples include hearing, vision, and cholesterol screenings. |
| Security system for the home | No | Medical FSA, HSA | -- |
| Seeing-eye dog | Yes | Medical FSA, HSA | See also Guide dog, other service animal. |
| Self-employment, expense incurred in connection with | Potentially | Dependent Care FSA | Will qualify to the extent that the expenses are incurred for dependent care. |
| Shampoos | No | Medical FSA, HSA | -- |
| Shaving cream or lotion | No | Medical FSA, HSA | -- |
| Shipping and handling fees | Yes | Medical FSA, HSA | 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 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 facility | Yes | Dependent 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 medications | Rx | Medical FSA, HSA | See also Nasal strips or sprays. |
| Sleep aids | Rx | Medical FSA, HSA | -- |
| Sleep deprivation treatment | Yes | Medical FSA | Includes testing and treatment |
| Smoking-cessation medications | Rx | Medical FSA, HSA | Amounts paid for prescribed and OTC drugs used to stop smoking will qualify. |
| Smoking-cessation programs | Yes | Medical FSA, HSA | Amounts paid for a stop-smoking program will qualify. |
| Soaps | No | Medical FSA, HSA | -- |
| Special foods | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Sperm, storage fees | Potentially | Medical FSA, HSA | 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 | Rx | Medical FSA, HSA | -- |
| Spouse of employee (payments to a spouse for dependent care) | No | Dependent Care FSA | See Relative (payments to a relative for dependent care). |
| Stem cell, harvesting and/or storage of | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Student health fees | No | Medical FSA, HSA | -- |
| Summer day camp | Potentially | Dependent Care FSA | See Day camp. |
| Summer school | No | Dependent Care FSA | Such expenses are primarily educational in nature and therefore do not qualify. |
| Sunburn creams and ointments | Rx | Medical FSA, HSA | Example: Aloe |
| Sunglasses | Potentially | Medical FSA, Limited Purpose FSA, HSA | Prescription sunglasses would qualify. |
| Sunglasses, clip-on | No | Medical FSA, HSA | -- |
| Sunscreen | Yes | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Supply fees | No | Dependent Care FSA | -- |
| Support braces | Yes | Medical FSA, HSA | -- |
| Swimming lessons | No | Medical FSA, HSA | -- |
| Syringes (for diabetics) | Yes | Medical FSA, HSA | -- |
| Taxes on medical services and products | Yes | Medical FSA, HSA | This includes local, sales, service, and other taxes. |
| Teeth whitening | No | Medical FSA, HSA | -- |
| TEFRA/Parental fees | No | Medical FSA | -- |
| Telephone equipment for hearing-impaired persons | Yes | Medical FSA, HSA | 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 | Medical FSA, HSA | 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 | Medical FSA, HSA | Will qualify if for medical use. |
| Throat lozenges | Rx | Medical FSA, HSA | Examples: Cepacol, Chloraseptic. See also Cough drops/suppressants. |
| Toiletries | No | Medical FSA, HSA | 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 | Medical FSA, HSA | Eligible if incurred due to a qualifying medical expense. See also Transportation expenses for person to receive medical care. |
| Toothache and teething pain relievers | Rx | Medical FSA, HSA | Example: Orajel |
| Toothbrushes | No | Medical FSA, HSA | 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 | Medical FSA, HSA | -- |
| Transplants | Yes | Medical FSA, HSA | Includes surgical, hospital, and laboratory services as well as transportation expenses for organ donors. |
| Transportation expenses | Potentially | Dependent 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 care | Yes | Medical FSA, HSA | 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 (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 FSA | Such expenses are primarily educational in nature and therefore do not qualify. |
| Tuition for special-needs program | Potentially | Medical FSA, HSA | 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 FSA | Such expenses are primarily educational in nature and therefore do not qualify. |
| Umbilical cord blood storage, freezing and storing of | Potentially | Medical FSA, HSA | 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 FSA | - |
| Vacation (payments to provider for periods when employee is on vacation) | Potentially | Dependent 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. |
| Vaccines | Yes | Medical FSA, HSA | -- |
| Vasectomy | Yes | Medical FSA, HSA | -- |
| Vasectomy reversal | Yes | Medical FSA, HSA | -- |
| Veneers | No | Medical FSA, HSA | -- |
| Viagra | Rx | Medical FSA, HSA | -- |
| Vitamins | Potentially | Medical FSA, HSA | 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 FSA | Will not qualify if the volunteer work is unpaid or for nominal pay. |
| Walkers | Yes | Medical FSA, HSA | -- |
| Warranties/Insurance on a product | No | Medical FSA, HSA | -- |
| Wart remover treatments | Rx | Medical FSA, HSA | Example: Compound W |
| Weight loss programs and/or drugs prescribed to induce weight loss | Potentially | Medical FSA, HSA | 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 | Medical FSA, HSA | Purchase, operation and upkeep |
| Whirlpools | No | Medical FSA, HSA | -- |
| Wigs | Potentially | Medical FSA, HSA | 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 | Rx | Medical FSA, HSA | Example: Monistat |
| X-Rays | Yes | Medical FSA, HSA | -- |
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.
