List of Eligible Insurance 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.
	Insurance Premiums	Amount paid for insurance policies that cover medical care. Policies can provide payment for hospitalization, surgical fees, X-rays, prescription drugs, replacement of lost or damaged contact lenses, membership in an association that gives cooperative or so-called “free-choice” medical service, or group hospitalization and clinical care, or Qualified long-term care insurance contracts.
	Employer-Sponsored Health Insurance Plan	Medical expenses for insurance premiums paid by an employer-sponsored health insurance plan (also referred to as Employer Group Health Insurance).
	Medicare A	If you are covered under social security (or if you are a government employee who paid Medicare tax), you are enrolled in Medicare A. The payroll tax paid for Medicare A is not a medical expense. If you are not covered under social security (or were not a government employee who paid Medicare tax), you can voluntarily enroll in Medicare A. In this situation you can include the premiums you paid for Medicare A as a medical expense.
	Medicare B	Medicare B is a supplemental medical insurance. Premiums you pay for Medicare B are a medical expense. If you applied for it at age 65 or after you became disabled, you can include in medical expenses the monthly premiums you paid. If you were over age 65 or disabled when you first enrolled, check the information you received from the Social Security Administration to find out your premium.
	Prepaid Insurance Premiums	Premiums you pay before you are age 65 for insurance for medical care for yourself, your spouse, or your dependents after you reach age 65 are medical care expenses in the year paid if they are payable in equal yearly installments, or more often, and payable for at least 10 years, or until you reach age 65 (but not for less than 5 years).

Items That Are Not Eligible