Health Care Account
Eligible Expenses and Limitations
Many different health care expenses are eligible for reimbursement from your Health Care Reimbursement Account. Eligible health care expenses are expenses incurred by you and your dependents for "medical care" as defined by IRS code. Generally, this means an item for which you could have claimed a medical care expense deduction on an itemized federal income tax return, for which you have not otherwise been reimbursed or could be reimbursed from insurance or some other source. You, your spouse, or an eligible dependent must incur these expenses. Only those expenses incurred while you are a participant in the Flexible Spending Accounts plan are eligible for reimbursement. You may claim reimbursement for your health care deductibles, co-payments, expenses not covered by other plans, routine physical or dental examinations, infertility treatments, braces and other orthodontia, birth control items, vision expenses, and hearing expenses.
To assist you, please see the chart located on the next page for some of the common eligible and ineligible expenses.
|Flexible Spending Account – Health Care Eligible Expenses|
Air Conditioner for allergy relief (if prescribed by doctor, cannot be central a/c)
Birth control pills (if prescribed by a doctor)
Co-payments for insurance
Doctor office visits
Medical clinic visits
Therapeutic care (for drug and alcohol abuse)
Co-pay for insurance
Exams and X-rays
Hearing devices and aids
Special communication equipment for the deaf
Laser eye surgery
*This list does not cover all eligible expenses. Consult Benefit Express for questions or concerns.
**The Internal Revenue Service (IRS) ruled in IRS Revenue Ruling 2003-102 that over-the-counter
drugs are available for reimbursement under the FSA Plan provided they are purchased for personal use or for use by a spouse or dependent and the over-the-counter drug must alleviate or treat personal injury or sickness. Starting January 1, 2011, certain over-the-counter drugs will require a physician's prescription.
Cosmetics, toiletries, toothpaste, etc.
Custodial care in an institution
Funeral and burial expenses
Health club fees
Household and domestic help
Marriage or family counseling
|Maternity clothes, diaper services, etc.
Membership fees or costs associated with weight loss or smoking cessation programs if not prescribed by a doctor
Nursing for newborns
Operation expenses from illegal procedures
|Premiums for benefits
Vacations or travel taken for general health
Vitamins taken for general health purposes
***The above list summarizes several ineligible expenses. For a complete listing consult Benefit Express.
Click here to view full information about the Flexible Spending Account (FSA).