List of Eligible HealthCare Expenses

This is not intended to be a comprehensive list of all qualified expenses under a Flexible Spending Account (FSA) plan but does contain many of the more common expenses approved by the Internal Revenue Service (IRS) as eligible items for reimbursement.

- Requires written notification from a Doctor to qualify as an eligible expense.
	Acupuncture	Only if used to treat a medical condition.
	Air Purifier	Only if prescribed by a physician to treat a specific medical condition (such as a severe allergy).
	Alcoholism Treatment	Amount paid for inpatient treatment at a therapeutic center for alcohol addiction. This includes meals and lodging at the center during treatment.
	Allergy Medications	Non-prescription medicine for allergy relief.
	Ambulance	Medical expenses paid for ambulance service.
	Artificial Limbs/Teeth	Medical expenses paid for artificial limbs or teeth.
	Braille Books and Magazines	Cost of Braille books and magazines for use by a visually impaired person that is more than the cost of regular printed editions.
	Chiropractor Services	Fees paid to a chiropractor for medical care.
	Christian Science Practitioner	Fees paid to a Christian Science practitioner for medical care.
	Co-Pays	Amount paid at the office of a doctor or dentist of insurance co-pay payable for medical services.
	Contact Lens	Contact lenses needed for medical reasons. The cost of equipment and materials required for using contact lenses may also be included, such as saline solution and enzyme cleaner (contact lens solution).
	Crutches	Amount paid to buy or rent crutches for medical reasons.
	Dental Treatment	Medical expenses for dental treatment such as X-Rays, fillings, braces, extractions, dentures, etc. This does not include teeth whitening or bleaching.
	Diagnostic Devices	Cost of devices used in diagnosing and treating illness and disease, such as a blood sugar test kit to monitor the blood sugar level for a diabetic.
	Dietary Supplements	Cost of dietary supplements that are merely beneficial to one's health are not eligible. Nutritional supplements, vitamins, herbal supplements, “natural medicines”, etc, unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician.
	Drug Addiction	Medical expenses for an inpatient's treatment at a therapeutic center for drug addiction. This includes meals and lodging at the center during treatment.
	Eye Examination	Fees paid for eye examination from an optometrist.
	Eye Glasses	Medical expense for the cost of eye glasses. You may also include fees paid for eye examinations.
	Eye Surgery	Amount paid for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy.
	Fertility Enhancement	Medical expenses to overcome an inability to have children including “in vitro” fertilization (including temporary storage of eggs or sperm) or surgery that reverses a prior operation that prevented the person operated on from having children.
	Guide Dog or Other Animal	Expenses needed for a guide dog or other animal to be used by a visually impaired or hearing-impaired person. This includes amounts paid for the care of animals trained to assist persons with physical disabilities.
	Health Institution	You can include in medical expenses fees you pay for treatment at a health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment.
	Hearing Device	Cost of a hearing aid or other similar device and the batteries needed to operate it.
	Hospital Bills	Amount paid for inpatient care at a hospital or similar institution if a principle reason for being there is receive medical care. This includes amounts paid for meals and lodging.
	Insulin	Medical expenses for insulin shots and related equipment.
	Laboratory Work	Amount paid for laboratory fees that are part of medical care.
	Lead-Based Paint Removal	Cost of removing lead-based paints from surfaces in your home to prevent a child who has or has had lead poisoning from eating paint. These surfaces must be in poor repair (peeling or cracking) or within the child's reach. The cost of repainting the scraped area is not a valid medical expense.
	Legal Fees	Legal fees paid that are necessary to authorize treatment for mental illness. However, you cannot include fees for the management of a guardianship estate, fees for conducting the affairs of the person being treated, or other fees that are not necessary for medical care.
	Laser Eye-Surgery	Amount paid for eye surgery to treat defective vision, such as laser eye surgery or radial keratotomy.
	Medical Services	Fees paid for legal medical services provided by physicians, surgeons, specialists, or other medical practitioners.
	Medicines	Cost of medicines prescribed by a doctor. A prescribed drug is one that requires a prescription by a doctor for its use by an individual.
	Mentally Retarded, Special Home for	You can include in medical expenses the cost of keeping a mentally retarded person in a special home, not the home of a relative, on the recommendation of a psychiatrist to help the person adjust from life in a mental hospital to community living.
	Nursing Home	Cost of medical care in a nursing home, home for the aged, or similar institution, for yourself, your spouse, or your dependents. This includes the cost of meals and lodging in the home if a principle reason for being there is to get medical care.
	Nursing Services	Wages and other amounts you pay for nursing services. The services need not be performed by a nurse as long as the services are of a kind generally performed by a nurse. This includes services connected with caring for the patient’s condition, such as giving medication or changing dressings, as well as bathing and grooming the patient. These services can be provided in your home or another care facility.
	Operations	Medical expense of an operation that is not for unnecessary cosmetic surgery.
	Optometrist	Medical expense for the cost of eye glasses. You may also include fees paid for eye examinations.
	Osteopath Services	Fees paid to a osteopath for medical care.
	Orthodontic Services	Medical expenses for dental treatment such as X-Rays, fillings, braces, extractions, dentures, etc. This does not include teeth whitening or bleaching.
	Orthopedic Services	Fees paid to a orthopedic for medical care.
	Over-The-Counter Drugs (Medically Necessary)
	Oxygen	Amount paid for oxygen and equipment to relieve breathing problems caused by a medical condition.
	Physician Services	Fees paid to a physician for medical care.
	Prescriptions	Cost of medicines prescribed by a doctor. A prescribed drug is one that requires a prescription by a doctor for its use by an individual.
	Psychiatric Care	This includes the cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care.
	Psychologist Services	Fees paid to a psychologist for medical care.
	Routine Physical	Cost of a routine physical at a physician's office.
	Stop-Smoking Program	Amounts paid for a program to stop smoking. However, you cannot include amounts paid for drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking.
	Special Education	Medical expenses paid on a doctor’s recommendation for a child’s tutoring by a teacher who is specially trained and qualified to work with children who have learning disabilities caused by mental or physical impairments, including nervous system disorders. Special education includes teaching Braille to a visually impaired person, teaching lip reading to a hearing-impaired person, or giving remedial language training to correct a condition caused by a birth defect.
	Surgical Fees	Medical expense of an operation that is not for unnecessary cosmetic surgery.
	Telephone	Cost of special telephone equipment that lets a hearing-impaired person communicate over a regular telephone. This includes the cost of repairing the equipment.
	Transplants	Expenses paid for medical care you receive because you are a donor or a possible donor of a kidney or other organ. This includes transportation.
	Transportation	Amounts paid for transportation primarily for, and essential to, medical care. This includes bus, taxi, train, or plane fares or ambulance service; transportation expenses of a parent who must go with a child who needs medical care; transportation expenses of a nurse or other person who can give injections, medications, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone; transportation expenses for regular visits to see a mentally ill dependent, if these visits are recommended as a part of treatment. If you do not want to use your actual expenses, the standard rate is 22 cents per mile after August 31, 2005.
	Vitamin Suppliments	Cost of dietary supplements that are merely beneficial to one's health are not eligible. Nutritional supplements, vitamins, herbal supplements, “natural medicines”, etc, unless they are recommended by a medical practitioner as treatment for a specific medical condition diagnosed by a physician.
	Weight-Loss Program	Only if Weight-Loss treatment is for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease). This includes fees you pay for membership in a weight reduction group but not the membership dues in a gym, health club, or spa.
	Wheelchair	Used mainly for the relief of sickness or disability, not just to provide transportation to and from work. The cost of operating and up-keep on the wheelchair is also a medical expense.
	Wig	Cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease.
	X-Rays	Amount paid for X-Rays used for medical reasons.

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Qualified Expenses View a detailed list of approved expenses for FSA Plans, includ-ing Medical, Depend-ent Care, and Insur-ance Premiums.

See also:
IRS Publication 502 Explains allowed medical and dental expenses along with rules and specifics governing each type of expense.

IRS Publication 969
Explains various health benefit pro-grams designed to offset health care expenses.

See Also:
Dependent Care Expenses paid for the care of dependents in a Day-Care or similar provider.

HealthCare Expenses Medical expenses for diagnosis, cure, treat-ment, or prevention of disease.

Insurance Expenses Premiums paid for insurance that covers the expense of med-ical care.