What do I need to provide for expense substantiation?

The IRS requires you to submit substantiation of expenses to receive payment from your flexible spending account. In some cases, a medical necessity form may be required when the expense could be either a medical or personal use.

When submitting documentation for a medical expense, the IRS requires the following information:

- Date service was received or purchase made
- Description of service or item purchased
- Dollar amount
- Provider or store name
- Prescription drug number and name
- Day care provider signature and Tax ID or Social Security number

Acceptable forms of substantiation include:

-health carrier's explanation of benefits statement
-provider's statement that itemizes the services and shows the insurance payment applicable to those expenses
-itemized pharmacy receipt detailing over-the-counter expenses

Unacceptable forms of substantiation include:
- Provider statements that only indicate the amount paid, a carry-over amount or a credit card charged (no date or type of service)
- Credit card receipt (no detail of date, type, amount or provider name)
- Missing or vague medical practitioner?s note
- Missing day care provider signature or tax ID/Social Security number

If we need additional substantiation, you?ll receive an email or letter from us. Hang on to your receipts!

If you have any questions, we encourage you to call us at 866-451-3399. A live representative is available to answer your questions about what documentation is needed.

« return