Eyeglasses. Orthodontics. Flu shots. Just because they aren’t typically covered by health insurance doesn’t mean you don’t need them. To help offset the expense, a Flexible Spending Account (FSA) allows you to set aside a portion of your paycheck using pre-tax dollars. The below lists may help determine whether an expense is eligible: 

• Eligible health care expenses
• Ineligible health care expenses
• Eligible dependent care expenses
• Ineligible dependent care expenses

ELIGIBLE HEALTH CARE EXPENSES

Over-the-Counter

• Allergy medicine
• Antacids/acid reducers
• Anti-itch creams
• Antihistamines
• Bandages
• Callous and corn removers
• Cold and flu medicine
• Cold sore/fever blister ointments
• Cough suppressants
• Crutches
• Cushions, pads, arch supports
• Eye drops
• First-Aid kits
• Gauze and gauze pads
• Heating pads
• Hot/cold packs
• Hydrogen Peroxide
• Incontinence supplies for adults
• Laxatives
• Medical tape
• Menstrual care products
• Pain relievers
• Pedialyte for child’s dehydration
• Rubbing alcohol
• Sunscreen (SPF 15+)
• Supports and braces
• Thermometers
• Toothache/teething gels

Caring for the Handicapped

• Service dog
• Special education for the blind
• Tuition at special school for handicapped

Child Birth & Well-Being

• Breast pumps & lactation supplies
• Birthing/Lamaze
• Childbirth expenses (physician, hospital, etc.)
• Midwife services

Dental

• Bridges
• Crowns (non-cosmetic)
• Dentures and care products
• Exams and teeth cleaning
• Fillings
• Gum treatment
• Implants
• Occlusal guards
• Oral surgery
• Orthodontia
• Root canals
• X-Rays

Family Planning

• Condoms
• Fertility treatments
• Oral contraceptives
• Pregnancy test kit
• Tubal ligation
• Vasectomy

Hearing

• Hearing aid devices and batteries
• Hearing exams
• Telephone for the hearing impaired

Lab Exams & Tests

• Blood tests
• Body scans
• Cardiographs
• Cholesterol testing
• Laboratory fees
• Mammograms
• Radiology
• Urine/stool analysis
• X-Rays

Medical Equipment

• Artificial limb/prosthetics
• Asthma flow meters
• Autoette/wheelchair
• Blood pressure monitors
• Blood sugar test kit/strips
• Custom orthotic
• Diabetic Supplies
• Glucose kits, monitors and testers
• Heart rate monitors
• Medic-alert bracelet
• Nebulizers/Vaporizers
• Prosthesis
• Syringes

Medical Procedures

• Acupuncture
• Breast reconstruction surgery (following mastectomy due to disease)
• Operations (non-cosmetic)
• Organ donor’s medical expenses
• Surgical fees

Medicines & Drugs

• Insulin
• Prescription Drugs

Miscellaneous

• Ambulance service
• Co-insurance and co-pays
• Deductible eligible expenses
• Hospital services
• Transportation expenses incurred for the rendering of medical services
• Routine or Preventative Care
• Flu shots
• Immunizations/Vaccinations
• Physical exams

Specialists

• Chiropractor
• Dermatologist
• Osteopath
• Psychiatrist

Therapy

• Alcoholism treatments
• Drug dependency treatments
• Physical therapy
• Smoking cessation programs
• Speech therapy

Vision

• Artificial eyes
• Contact lenses & cleaning solutions 
• Eye examinations
• Eye surgery
• Eyeglasses
• Laser eye surgery/LASIK
• Prescription sunglasses
• Seeing eye dog and its upkeep

INELIGIBLE HEALTHCARE EXPENSES

• Christian Science practitioner*
• Compression hosiery* (for treatment of varicose veins)
• Cosmetic Surgery/Procedures
• Dancing/Exercise/Fitness Programs*
• Diaper Service
• Doula*
• Electrolysis
• Exercise Equipment/Personal Trainers
• Fiber supplements*
• Glucosamine/Chondrotin*
• Hair Loss Medication
• Hair Transplant
• Handicap automobile modifications* 
• Health Club Dues*
• Herbal supplements*
• Humidifier*
• Insurance Premiums and Interest
• Lactation consultant*
• Language training for disabled child*
• Laser hair removal
• Lead-based paint removal*
• Long-Term Care Premiums
• Marriage Counseling
• Massage*
• Maternity Clothes
• Mentally handicapped or disabled person’s cost for special home*
• Nutritionist*
• Orthopedic shoes* (to the extent the cost exceeds that of normal shoes)
• Prenatal vitamins*
• Psychoanalysis*
• Psychologist*
• Special food/beverage* (cost difference from regular food purchase)
• Special formula*
• Stem cell harvesting*
• Swimming Lessons
• Teeth Bleaching or Whitening
• Vitamins or nutritional supplements*
• Weight-loss program*
• Wig*

*Expenses marked with an asterisk (*) are “potentially eligible expenses” that require a Note of Medical Necessity from your health care provider to qualify for reimbursement.

ELIGIBLE DEPENDENT CARE EXPENSES

Eligible expenses under a Dependent Care FSA are defined as those that enable the participant or the participant’s spouse to work or to look for work. For purposes of a Dependent Care FSA plan, a “qualified dependent” must be under the age of 13, unless mentally or physically handicapped. Per IRS regulations, the service provider cannot be an individual under the age of 19 whom a personal tax exemption may be claimed and/or a child of the participant or spouse.

• After-school care or extended day programs
• Babysitters (not for social events)
• Caregivers for a disabled spouse or dependent who lives with the participant
• Child care centers that care for six or more children and that meet the IRS’s definition of a qualified day care center
• Day camps
• Nursery schools
• Transportation services provided by the dependent care provider

INELIGIBLE DEPENDENT CARE EXPENSES

• Babysitting for social events
• Educational expenses
• Expenses deducted from personal income tax return (dependent care)
• Kindergarten
• Overnight camps

Important Note: This list is not meant to be all-inclusive. For a full list please refer to IRS Code Section 213(d).