Qualifying Services
Before opening a Flexible Spending Account—Health Care, you should be reasonably certain you will have eligible health care expenses during the year. As a guideline for the amount you should budget, you may wish to consider your health plan deductibles and the out-of-pocket expenses you might have to pay during the year.
Eligible expenses are those that are medically necessary and generally include:
- Deductibles and coinsurance
- Unreimbursed dental care expenses
- Orthodontic treatment
- Vision care expenses, including eyeglasses and exams
- Routine physical exams
- Hearing aids and hearing care expenses
- Prescription drugs
- Over-the-counter medications with a physician’s prescription
- Chiropractor services
- Osteopath services
- Podiatry services
- Medical equipment
- Acupuncture
- Nursing care
- Organ transplants
- Convalescent home expenses for medical treatment
- Drug treatment center expenses
- Kidney donor expenses
- Institutional care required for a health condition (not custodial care only)
- Seeing Eye™ dog expenses
- Special expenses for physically and mentally handicapped children
- Laboratory examinations and tests
In addition, other health care expenses considered tax deductible under Section 213 of the Internal Revenue Code may be eligible for reimbursement through your account. However, any health care expenses you have deducted or intend to deduct on your income tax return cannot be submitted for reimbursement. IRS Publication 502 lists the qualifying expenses in detail.
Note: Premiums for health, dental, and long-term care insurance are not eligible expenses.