Eligible Expenses
This list is meant to be a guide only and is subject to change.
Expenses are considered eligible for reimbursement from an FSA if the medical care expenses include amounts paid for the diagnosis, cure, mitigation, treatment or prevention of disease and for treatments affecting any part or function of the body. The expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Expenses solely for cosmetic reasons generally are not expenses for medical care. Also, expenses that are merely beneficial to one's general health (for example, health spas) are not expenses for medical care. A partial list is shown below. Section 213(d) governs what is and is not eligible. Please see IRS Publication 502, Medical and Dental Expenses, for a more detailed list.
What is eligible for reimbursement?
Acupuncture
Ambulance
Artificial limbs
Artificial teeth
Birth control (includes pills, condoms, spermicides)
Braces
Chiropractor's fees
Christian Science Practitioners fees
Contact Lenses
Contact Lens Solution
Crutches
Dental fees (not considered cosmetic)
Diagnostic fees
Eyeglasses
Eye Exams
Guide dog
Hearing Aids
Hearing Aid Batteries
Hospital services
Immunizations
Insulin
Laboratory fees
Medical services
Nursing services
Operations
Osteopathic Physicians
Over-the-Counter Medications
Oxygen
Prescription drugs
Psychiatric care
Psychoanalyses
Psychologist
Sterilization
Transplants (organ)
Wheelchair
X-ray