The IRS requires that after June 30, 2009, Health FSA (or HRA/HSA) debit cards may not be used at pharmacies or drug stores unless the location has IIAS (Inventory Information Approval System) in place or, the store or pharmacy certifies that on a location-by-location basis, 90% of the pharmacy’s gross receipts consist of items that qualify as expenses for medical care under Section 213(d), including nonprescription medications. Without IIAS or if a pharmacy does not certify it meets the 90% requirement, the debit card will be denied at the point of service in accordance with IRS regulations.

IIAS Merchant List

This is a list of merchants who implemented or intend to implement the SIGIS* IIAS standard. The planned merchant implementation dates shown have been provided by the merchants and may be subject to change. When using your debit card at a merchant with IIAS, you will not be asked for additional substantiation as this is done at the point of service by the merchant. If you do not find your favorite merchant listed here, check with your merchant to see if they implemented a proprietary (non-SIGIS) IIAS or plan to implement IIAS in the future. This list does not include merchants adopting an IIAS solution other than the SIGIS Standard. SIGIS certification is not a requirement of the IRS and some merchants, such as Walgreens, have implemented their own proprietary IIAS. Walgreens' IIAS is fully compliant with the IRS requirements.

*Special Interest Group for IIAS Standards (www.sig-is.org)

SPECIAL NOTICE: Caremark asked us to make you aware of a scenario in which IIAS will not apply. Caremark allows certain participants to purchase items and pay later. Essentially Caremark fulfills and ships their prescription but bills participants at a later date. Due to the fact that these purchases are not paid for in real-time, Caremark does not feel that IIAS can apply in these cases. In order to manage these, Caremark has coded their systems to not accept benefit-related debit cards for these purchase types. Instead Caremark clients will be asked to present another form of payment. Therefore if a participant purchases a prescription and pays for it after they receive it, they will not be able to use their benefits debit card.

VIEW IIAS MERCHANT LIST

Merchants Registered Under IRS 90% Rule

This is a list of merchants that have registered with SIGIS as meeting the IRS 90% Rule which requires that at least 90% of gross sales are from prescriptions/Rx or qualified over-the-counter healthcare products. Meeting this rule means that the debit card may be used at this location. You will still be required to submit substantiation for purchases made at merchants meeting the 90% rule and who do not have IIAS.

VIEW 90% RULE MERCHANT LIST

These lists will be continually updated as additional merchants are registered. Check back often!