S

---

— SERVICES — ELIGIBLE OTC EXPENSES Did you know you can use your FSA for hundreds of qualified health care services and medical procedures? Pay for them using an FSA card or submit claims and receipts to your FSA administrator for reimbursement. Some services may require a prescription or Letter of Medical Necessity for reimbursement. It's best to always check in with your FSA administrator on the details of your plan and what specifically is covered. FSA eligible products designated with this symbol can be purchased with an FSA card and do not require a prescription to be reimbursed by an FSA. FSA eligible with prescription products designated with this symbol require a prescription to be reimbursed by an FSA.

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

A

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

S Agency Fee Eligible with a Dependent Care FSA Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Eligible Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

S AA Meetings

S Air Fare Related to Medical Treatment

AA Meetings are eligible.

When air fare is primarily for and essential to medical care, it is eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Abdominoplasty

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Alcoholism/Substance Abuse Treatment

Abdominoplasty, more commonly referred to as a tummy tuck, is not an eligible expense as it is for cosmetic purposes. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Acupressure

Acupressure is an eligible expense when required for treatment of a medical condition. To show that the treatment is medically necessary, an FSA administrator will often require a Letter of Medical Necessity or doctor's note. Ask your FSA administrator as to what type of documentation they require.

Alcoholism and substance abuse treatment is eligible. This includes meals & lodging for inpatient care, and fees & transportation to meetings if a doctor's note indicates meetings are needed for treatment. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Alopecia Treatment Alopecia causes hair loss on the body or head that can lead to baldness. With a Letter of Medical Necessity, Alopecia treatment is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

S Acupuncture

S Alternative Healers

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible

Acupuncture is eligible when treatment is medically necessary. Your FSA administrator may require a Letter of Medical Necessity in order for the service to be eligible. Ask your FSA administrator as to what type of documentation they require.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Adoption

Not Eligible Not Eligible Eligible w/LMN

Alternative healers provided by professionals may be eligible when required for treatment of a specific medical condition. A Letter of Medical Necessity may be required, depending on the service.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Alternative Treatments

Once a child is adopted, medical expenses for the qualifying dependent child are eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible

Alternative medical treatments, such as hypnosis, meditation, etc., may be eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Not Eligible Not Eligible Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible w/LMN w/LMN Eligible

Eligible w/LMN

S Adult Daycare

S Ambulance and Emergency Room

Adult daycare may qualify under a Dependent Care FSA when the adult is dependent on the account holder.

Ambulance and Emergency Room services are eligible. This includes air lifts and flights to hospitals.

Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/Rx

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/Rx

Eligible w/LMN

Not Eligible

Eligible w/Rx

Eligible w/LMN

Not Eligible

Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S After-School Care or Extended Day Programs

S Anesthesia

After-School Care is eligible with a Dependent Care FSA.

Anesthesia is an eligible medical expense. Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/Rx

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/Rx

Not Eligible

Eligible w/Rx

Not Eligible

Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Appearance improvements

S Bariatric Surgery

Cosmetic procedures, such as those to improve someone's physical appearance, are not eligible. Also see "Cosmetic procedures".

Bariatric surgery is an eligible expense when required for treatment of a medical condition, such as obesity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Artificial Insemination

Eligible if artificial insemination is required to overcome a medical condition in order to conceive. May require a Letter of Medical Necessity for reimbursement.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible

S Artificial Reproduction

Artificial Reproduction is eligible when required to overcome a medical condition in order to conceive. A Letter of Medical Necessity may be required for reimbursement. Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Assisted Living

Assisted living is generally not eligible as the intention is to help adults in need with every day tasks vs. provide medical care.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Automobile Modifications

Modifications necessary for a medical condition may be eligible with a Letter of Medical Necessity from a doctor. The expense of operating a vehicle with medical modifications is not eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

Not Eligible Eligible

S Behavioral modification programs Behavioral modification programs may be eligible under an FSA when required for treatment of a specific medical condition. For a Dependent Care FSA, behavioral modification programs are eligible if they are for a qualified child or relative and allow the parent or guardian(s) to be gainfully employed, search for gainful employment or a full-time student(s). Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Eligible w/LMN Not Eligible Eligible w/LMN Eligible w/LMN

S Birthing Classes Birthing/Lamaze classes are partially Eligible. Only the portion of the class that relates to the process of childbirth is eligible. Examples include: breathing techniques, stages of labor, labor & delivery procedures, birthing positions, vaginal & Cesarean delivery. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/Rx

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/Rx

Not Eligible Not Eligible Eligible w/Rx

S Birthing Coach

If necessary for treatment or assistance with a medical condition, a birthing coach may be eligible, provided that a Letter of Medical Necessity is provided as documentation.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

S Bleaching, teeth whitening

Bleaching and teeth whitening are not eligible as they are cosmetic procedures.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Blood Donation

A fee associated with blood donation for subsequent use by the account holder, spouse or eligible dependent is a qualified medical expense.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Blood Storage

S Babysitting and child care Babysitting, child care, and nursing services for a healthy baby do not qualify as medical care, but may be covered under a Dependent Care FSA if specific requirements are met, including that the guardian(s) are gainfully employed during the time a qualifying child is cared for, a full-time student(s) or searching for gainful employment.

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Blepharoplasty (eyelid surgery) is not eligible as it is a cosmetic procedure. Also see Cosmetic Procedures.

The cost of an autopsy is not a qualified medical expense.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

S Blepharoplasty

S Autopsy

B

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Eligible Not Eligible Not Eligible

Blood storage is sometimes eligible if it is to treat an existing or imminently probable disease. A Letter of Medical Necessity will likely be required.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible Not Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Breast Augmentation

S Body Restoration Technique Body Restoration Technique may be eligible with a Letter of Medical Necessity from a licensed professional when required for treatment of a medical condition. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Body Scan

The cost of breast augmentation (such as an implant or injection) is not a qualified medical expense. Also see Cosmetic treatment.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Breast Implant Removal

A body scan is eligible even if the individual is not experiencing symptoms of illness and has not obtained a doctor's recommendation before undergoing the procedure because the procedure serves no non-medical function. It is still eligible even if less expensive alternatives exist. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

If causing a medical problem, the cost to remove a breast implant is a qualified medical expense. A Letter of Medical Necessity will likely be required. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Breast Reconstruction Surgery

S Bonding of the teeth Teeth bonding may be eligible if required for treatment of a medical condition. A Letter of Medical Necessity would be required. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Eligible w/LMN Not Eligible Eligible w/LMN

Breast reconstruction is eligible following a mastectomy for treatment of cancer.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Books, health-related

S Breast Reduction

Health-related books to help a person with a diagnosed medical condition learn about or treat that condition are eligible with a Letter of Medical Necessity.

For treatment of a medical condition, breast reduction is an eligible expense. May require a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Boutique Practice Fees

S Breastfeeding Classes

Fees to belong to a Boutique Practice are not eligible. Fees for medical services actually received at a Boutique Practice are eligible.

Breastfeeding classes are an eligible medical expense with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Bracanalysis Testing

S Bridges

Bracanalysis testing is an eligible medical expense, as it tests DNA for genetic mutations or when there is inherent risk of disease.

Bridges are eligible dental treatment.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Braces

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

S Bus Fare for Medical Treatment or Services

Travel related to medical treatment or services is eligible. Documentation will be required to show that the travel is in relation to medical treatment or care.

Braces are eligible. Also see Orthodontia. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible

Not Eligible Not Eligible

Eligible

S Braille Books Books/magazines in Braille are eligible for the excess cost of the Braille item over a normally priced item. This includes audio products (e.g., CDs). Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

C

Not Eligible Not Eligible Eligible

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Car Rental

S Camps (overnight)

Overnight camps are not an eligible expense.

Car rental necessary for transportation to or from a medical related appointment or stay may be eligible. Documentation would need to include the applicable medical appointment. Gas is also reimbursable, up to the allowed medical mileage rate which for 2014 is $.23.5/mile.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Camps (soccer, football, ballet, etc. day camps)

Camp costs for children under the age of 13 or dependents incapable of self-care may be covered under a Dependent Care FSA, provided that the camp enables the parent or parents to be gainfully employed, seek gainful employment or attend school full-time.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Eligible Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

S Camps (summer or holiday day camps)

Camp costs for children under the age of 13 or dependents incapable of self-care may be covered under a Dependent Care FSA, provided that the camp enables the parent or parents to be gainfully employed, seek gainful employment or attend school full-time.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Eligible Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

S Cancer Insurance Premiums

Premiums are not eligible on an FSA and may be eligible on an HRA or HSA, unless already paid for with pre-tax dollars. Check with you administrator as to which premiums will qualify.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Eligible

S Cancer Screenings

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Cardiac Treatment Cardiac treatment is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Chelation Therapy Will qualify if used to treat a medical condition such as lead poisoning. A Letter of Medical Necessity may be required. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Chemical Peel A chemical peel is for cosmetic purposes and therefore not eligible. Also see Cosmetic Procedures. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Child Care

Cancer screenings are required for diagnosis or treatment of a medical condition, and therefore eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible

Babysitting/child care/dependent care expenses are ineligible. This is the case even if the reason for the dependent care is to enable the parent to receive medical care; however, an expense for medical care of the disabled dependent is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Eligible Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible

S Capital Expenditures

S Childbirth

Capital expenditures (e.g., elevators, ramps, widening doorways) are eligible when medically necessary.

All expenses related to the birth of a child are eligible. Expenses for the child may be eligible as well, provided that they are added as a dependent on the plan.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Car Changes for Health Reasons

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Childbirth Classes

Car changes related to medical reasons are generally eligible as they do not typically increase the value of the vehicle. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Birthing/Lamaze classes are partially Eligible. Only the portion of the class that relates to the process of childbirth is eligible. Examples include: breathing techniques, stages of labor, labor & delivery procedures, birthing positions, vaginal & Cesarean delivery. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Car Modifications

S Chinese Herbal Practitioners

Car modifications necessary for someone with a disability may be eligible with a Letter of Medical Necessity.

Chinese herbal practitioner fees are eligible. Also see "Alternative healers".

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S COBRA Premiums

S Chiropodist Treatment

Premiums are not eligible on an FSA and may be eligible on an HRA or HSA, unless already paid for with pre-tax dollars. Check with you administrator as to which premiums will qualify. Legal Information / Regulations: Cafeteria Plan (CP) Regs '1.125-5(k)(4) '223(d)(2)(C) Notice 2002-45

Expenses for a Chiropodist are eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Not Eligible Eligible

S Christian Science Practitioner

S Collagen Injections

Christian science practitioner treatment is related to medical treatment and therefore eligible.

Collagen injections that are for treatment of a medical condition are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Circumcision

S Colon Therapy, Colon Hydrotherapy, Colonics

Circumcision is related to medical care and therefore eligible.

Colon Therapy, Colon Hydrotherapy and Colonics are eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Classes, health-related

S Companion Animals

Health related classes necessary for understanding or treatment of a specific medical condition may qualify with a Letter of Medical Necessity.

The cost for a companion animal that is required for medical care is eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Clinic

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Compression Hose

Medical treatment received at a health clinic is eligible as well as dental care or eye care at a dental or eye clinic. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Club Dues

Compression hoses are sometimes eligible if the item is being used to treat a medical condition. Only the excess cost is reimbursable, and a doctor's note must indicate that it is medically necessary and the individual would otherwise not have purchased the item 'but for' the medical condition. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Compression Socks

May be eligible health club membership is required to treat a medical condition. Will require a Letter of Medical Necessity from a physician. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Compression socks that are used to treat a medical condition are eligible. They may require a Letter of Medical Necessity for reimbursement. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Co-Insurance

S Concierge Fees

Medical, Dental and Vision co-insurance payments are all eligible with an FSA or HSA, and may be with an HRA.

Fees to retain a concierge doctor are not eligible. Cost of medical services conducted are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Co-Payments

S Constipation Treatments

Medical, Dental and Vision co-payments are all eligible with an FSA or HSA, and may be with an HRA.

Constipation treatments are eligible OTC medical items with a prescription from a doctor.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/Rx

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/Rx

Not Eligible Not Eligible Eligible w/Rx

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Convalescent Home

S Crowns, dental

The cost of medical care provided in a convalescent or nursing home (for ex., following a hospital stay or surgery) is a qualified medical expense. This includes the cost of meals and lodging in the convalescent/nursing home if the main reason for being there is to receive medical care. Also see Rehabilitation center. Specifically Not Covered: The cost of custodial care in a convalescent or nursing home (for ex., long-term care) is not an FSA-qualified expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Dental crowns may be eligible if they are required for dental treatment and not for a cosmetic purpose. May require a Letter of Medical Necessity. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Crutches

S Cord Blood Storage Cord blood storage is sometimes eligible if it is to treat an existing or imminently probable disease. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Under IRS ' 213(d)(1), "medical care includes amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body." This includes medical equipment, supplies and devices. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Corneal Keratotomy

S Crystalens

Corneal Keratotomy is an eligible medical expense.

Crystalens are an eligible medical expense.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Corneal Ring Segments The cost of these devices implanted in the eye to correct vision is an eligible medical expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Cosmetic Procedures

Cosmetic procedures (e.g., facelift, Botox, hair transplants, liposuction, teeth whitening) are usually ineligible, unless the procedure is necessary to improve a deformity due to a congenital abnormality, personal injury/trauma or disfiguring disease.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Counseling

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

D

Not Eligible Not Eligible Eligible

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

S Dance Lessons

The cost of dance lessons is generally not an eligible expense. If dance lessons are recommended by a medical professional to treat a specific medical condition, the expense may be eligible provided that it would not have been incurred "but for" the medical condition. Typically, a Letter of Medical Necessity from a professional would be required. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Daycare

The cost of daycare is a qualified eligible expense under a Dependent Care FSA when it is necessary for a parent or parents to be gainfully employed, a full-time student(s), or search for gainful employment. Daycare is only eligible for children under the age of 13 unless the child is physically or mentally incapable of self-care.

Counseling for a medical or mental condition is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Eligible Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible

S Deductible Cost

S CPR Class

CPR class is not an eligible expense.

Deductible expenses are related to medical care or treatment and therefore eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

S Crania-Sacral Therapy

S Dental Care

When medically necessary, the cost of Crania-Sacral Therapy is eligible with a Letter of Medical Necessity.

Dental care is eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Dental Insurance Premiums

S Dependent Care

Premiums are not eligible on an FSA and may be eligible on an HRA or HSA, unless already paid for with pre-tax dollars. Check with you administrator as to which premiums will qualify.

Dependent Care is not required for treatment, prevention or diagnosis of a medical condition and therefore not eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

S Dental Maintenance Organization (DMO) Fees

S Dermabrasion

Premiums are not eligible on an FSA and may be eligible on an HRA or HSA, unless already paid for with pre-tax dollars. Check with you administrator as to which premiums will qualify.

Dermabrasion is typically for cosmetic purposes and therefore not eligible. Also see Cosmetic Procedures.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Dental Procedures

S Dermatology Treatment

Dental procedures are eligible.

Dermatology treatment may or may not require a Letter of Medical Necessity or prescription dependent upon the service and treatment.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/Rx

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/Rx

S Dental Reconstruction

S Diagnostic Services

When required for medical treatment, dental reconstruction is an eligible expense.

Diagnostic services are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

Eligible w/LMN Not Eligible Not Eligible Eligible w/LMN Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Dental Sealants

S Dietary Supplements

When required for medical treatment, dental sealants are an eligible expense.

Dietary supplements are typically not eligible, unless to treat a specific illness.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/Rx

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/Rx

Eligible w/LMN Not Eligible Not Eligible Eligible w/LMN Eligible w/LMN

S Dental Services and Procedures

S Dietician

Dental services and procedures are eligible.

When recommended by a health care professional for a medical condition, amounts paid to a dietitian are qualified medical expenses. A Letter of Medical Necessity will likely be required.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

S Dental Veneers

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Disability Premiums

If medically necessary. For cosmetic purposes, not eligible.

Premiums are not eligible on an FSA and may be eligible on an HRA or HSA, unless already paid for with pre-tax dollars. Check with you administrator as to which premiums will qualify.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Eligible w/LMN Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Not Eligible Eligible

S Disabled Dependent Care Expenses

S Denturist Amounts paid to a denturist for treatment of a dental condition are eligible expenses. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

Medical expenses for a disabled dependent are eligible. Under a Dependent Care FSA, expenses for care of a disabled dependent are eligible provided that the care is for a qualifying dependent. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Disabled Person, expenses for Expenses for a disabled person, such as a wheelchair, braille books and magazines, a guide dog and special medical care, are eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S DNA Storage

E

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

S Ear Piercing

If medically necessary for treatment of an existing or imminent medical condition, DNA storage may be eligible with a Letter of Medical Necessity from a practitioner. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Ear piercing is not medically necessary and therefore not eligible. Also see Cosmetic Procedures.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Doctor Fees

S Educational Classes for Medical Condition

Doctor's fees are eligible provided that medical care was actually received.

Fees for classes for education of a medical condition are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Egg and Embryo Storage Fees

S Donor Fees Donor fees are sometimes eligible, if the expense prepares the individual, the spouse or dependent for the procedure. Eligible expenses include donor fee, legal fees, testing and agency fee. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Egg storage, when stored for a immediate use and medically necessary is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Doula

S Egg Donor Fees

If medically necessary for treatment of a medical condition, a doula may be eligible with a Letter of Medical Necessity.

Egg donor fees are sometimes eligible, if the expense prepares the individual, the spouse or dependent for the procedure. Eligible expenses include donor fee, legal fees, testing and agency fee.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Drug Addiction Treatment & Counseling

S Egg Recipient Fees

Drug Addition Treatment and Counseling is eligible.

Egg recipient fees are sometimes eligible, if the expense prepares the individual, the spouse or dependent for the procedure. Eligible expenses include donor fee, legal fees, testing and agency fee.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Elder Care

S Drug Overdose Treatment Treatment for a drug overdose is eligible including any required counseling or rehabilitation. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Elder care may be eligible on a Dependent Care FSA. The adult must live with you at least 8 hours of the day and must be claimed as a dependent on your Federal Tax return. For a Dependent Care FSA, the expenses for care that allow the FSA holder and his or her spouse if applicable to be gainfully employed, search for gainful employment, or a full-time student(s) will qualify. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

S Dyslexia Treatment

S Electrolysis

If medically necessary for treatment of dyslexia, treatment is eligible with a Letter of Medical Necessity.

Electrolysis is related to cosmetic purposes, and does not treat or alleviate a medical condition, and is therefore not eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Embryo Storage

S Field Trips

Embryo storage may be eligible if required for treatment of a medical condition, with a Letter of Medical Necessity. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Expenses Not Incurred During the Coverage Period

Field trips are not eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Finance Charges

The expense must be incurred during the period of coverage, or plan year, to be eligible. Expenses not incurred during the period of coverage are not eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Fees that are finance charges for unpaid medical expenses are not eligible medical expenses.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Expenses That Have Been Reimbursed Previously Under Or Could Be Reimbursed Under Another Medical Plan

S Fitness Programs

Expenses that have been reimbursed previously under or could be reimbursed under another medical plan are not eligible medical expenses.

Fitness programs may be eligible for the treatment of a medical condition when accompanied with a prescription or Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Experimental Medical Services

S Fluoridation Services

When performed by a health care professional to treat a medical condition, the costs of experimental medical services are eligible.

If recommended by a dentist, fluoridation services are eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Eye Exams

S Fluoride Treatment

Eye exams are eligible.

Fluoride treatment is eligible OTC that does not require a prescription for reimbursement.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

S Eye Surgery

S Foreign Countries, Medical Care Received in

Eye surgery is eligible.

Expenses incurred in a foreign country by a qualifying account holder or dependent would be eligible in accordance with the same rules that apply to care received in the U.S.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

F

Eligible Not Eligible Eligible

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Founder's Fee

Founder's fees related to assisted living are not eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Fuel, Gasoline for Medical Care

S Face Lift

A face lift is for cosmetic purposes and as such, not eligible.

Fuel is eligible for transportation to and from medical care, up to the allowed medical mileage rate, which for 2015 is $.23/mile.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Funeral Expenses

S Hair Regrowth or Removal

Funeral expenses are not eligible.

Cosmetic expenses are not eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

G

Not Eligible Not Eligible Not Eligible

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Hair Removal Cosmetic expenses are not eligible Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Gambling Treatment

S Hair Removal and Transplants

If required for treatment of a medical condition, gambling treatment may be eligible with a Letter of Medical Necessity.

Hair removal and transplants are considered cosmetic expenses and not eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Gastric Bypass Surgery Including Excess Skin Removal

S Half Way House

The cost of surgical procedures for obesity treatment such as gastric bypass surgery is an eligible medical expense.

The cost of a half way house necessary for treatment of an addiction or other medical condition may be eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Genetic Testing

S Health Club Dues & Fees

Genetic testing is eligible when necessary for the diagnoses, mitigation, treatment or prevention of an existing or imminent disease.

Health club/gym fees are sometimes eligible, if a doctor's note indicates fees are needed to treat a medical condition, and the individual would otherwise not have purchased the item 'but for' the medical condition. These expenses are ineligible if for general health.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Guide Dog

S Health Institute Fees

Expenses are eligible if the individual is physically disabled (e.g., blind), including expenses related to the animal's maintenance or care.

General health institute fees are not eligible. If treatment a health institute is prescribed, the fees are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Not Eligible Eligible

S Gynecologist

S HMO (Health Maintenance Organization)

Care received at a gynecologist is an eligible expense.

Insurance premiums are never eligible under an FSA. They are eligible under an HSA and sometimes eligible under an HRA.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

H

Not Eligible Not Eligible Eligible

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible Not Eligible Not Eligible Eligible

S Home Health Care Home health care is usually eligible, if services are for medical care. Reimbursement can cover room and board if medically necessary. Services can occur in the individual's home or another facility. The caregiver does not need to be a registered nurse as long as services are typically provided by nurses. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Home Improvements

S Hyperbaric Oxygen Therapy

Home improvements related to medical care may be eligible, with a Letter of Medical Necessity and only if the improvements do not increase the value of the home.

Hyperbaric oxygen therapy is eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Hospital Care

S Hypnosis

Hospital care is eligible.

Hypnosis is eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Hospital Insurance Premiums Premiums not eligible on an FSA, may be on an HRA and are eligible on an HSA, unless already paid for with pre-tax dollars. Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

I

Not Eligible Not Eligible Eligible w/LMN

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

S Hospital Services and Fees

S Illegal Operations and Treatments

Hospital services and fees are eligible.

Illegal operations and treatments in violation of federal law are not eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Immunizations

S Household Help General household help is not eligible. Nursing services are eligible, if services are for medical care. Reimbursement can cover room and board if medically necessary. Services can occur in the individual's home or another facility. The caregiver does not need to be a registered nurse as long as services are typically provided by nurses. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Eligible

Immunizations are eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Housekeeper

S In Vitro Fertilization (IVF)

Not required for treatment, prevention or diagnosis of a medical condition and therefore not eligible.

IVF expenses for an account holder or qualified dependent are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Inclinator

S Human Guide To assist a physically, visually, hearing or mentally impaired person, the cost of a human guide is a qualified medical expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible

If required for medical care or treatment, an Inclinator may be eligible provided that it does not enhance the value of the property. Also see Capital expenses. Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible w/LMN

S Hydrotherapy

S Individual Insurance Premiums

Hydrotherapy is eligible with a Letter of Medical Necessity.

Premiums are not eligible on an FSA and may be eligible on an HRA or HSA, unless already paid for with pre-tax dollars. Check with you administrator as to which premiums will qualify.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible Not Eligible Not Eligible Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Infertility Treatment Infertility treatment is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

L

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

S Insurance Premiums

S Laboratory Fees

Premiums are not eligible on an FSA and may be eligible on an HRA or HSA, unless already paid for with pre-tax dollars. Check with you administrator as to which premiums will qualify.

Required for medical care and therefore eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

S Investigational Surgery

S Lactation Consultant

Investigational surgery is a qualified medical expense.

A lactation consultant is eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Invisalign Orthodontics

S Lamaze Classes

Orthodontia is an eligible expense.

Lamaze classes are typically eligible but only for the mother.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S IV Equipment and Stands

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Language Training

When required for treatment of a medical condition, language training may be an eligible expense. A Letter of Medical Necessity will be required.

IV Equipment and stands are eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

K

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Eligible

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Laser Eye Surgery Laser eye surgery is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Kenalog Injections

S Laser Hair Removal

Kenalog injections are for cosmetic purposes and therefore not eligible. Also see Cosmetic Procedures.

Laser hair removal is a cosmetic expense and therefore not eligible. Also see Cosmetic Procedures.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Kinesiology

S Lasik

When required for medical care, kinesiology costs are eligible. Sometimes a Letter of Medical Necessity will be required.

LASIK laser eye surgery and vision correction are eligible if expenses are to correct vision, including myopia, if performed primarily to promote proper function of eye.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Late Payment Provider Fees

S Lifetime care advance payment

Late payment provider fees are not eligible, although surcharge fees may be.

Insurance premiums are never eligible under an FSA. They are sometimes eligible under an HSA and sometimes eligible under an HRA.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

S Late Pickup Fees

S Liposuction

Late pickup fees are not eligible, even with a Dependent Care FSA.

Cosmetic expenses are not eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Lead-Based Paint Removal

Lead-based paint removal may be eligible with a Letter of Medical Necessity or documentation indicating that the purpose of the charge was for removal of the paint, for treatment of a medical condition, eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Learning Disability Treatment

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible

S Legal Abortion

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Eligible

S Legal Fees

Legal fees related to authorization for treatment of a medical condition may be eligible with Letter of Medical Necessity

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Lessons

When required for treatment of a medical condition, fees paid for lessons may be eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Life Alert Emergency Medical Alert System

The cost of a life alert emergency medical alert system is an eligible medical expense. Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Listening Therapy Listening therapy is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Lodging expenses are sometimes eligible. The expenses must be for an individual receiving medical care at a hospital or similar institution. These expenses are also eligible for an individual receiving medical care and an accompanying individual at a non-hospital up to $50 per night, per individual, if there is no significant element of personal pleasure, recreation or travel and lodging is not lavish or extravagant. Eligible w/LMN Flexible Spending Account (FSA) Not Eligible Limited Care FSA Not Eligible Dependent Care FSA Eligible w/LMN Eligible w/LMN

Will qualify if accompanying a patient for medical reasons. If a parent is traveling with a child receiving care, $50 for each person will qualify. Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

S Lodging of a Companion

If abortion is legal under the state law, it is an eligible expense. Eligible

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

S Lodging for Medical Care

Learning disability expenses are sometimes eligible, if a doctor's note indicates tuition & fees (e.g., special school, tutoring) are necessary to treat a learning disability caused by mental or physical impairment (e.g., nervous disorders, mental retardation). Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Not Eligible

S Lodging while attending a medical conference Lodging while attending a medical conference is not an eligible expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Long Term Disability Premiums not eligible on an FSA, may be on an HRA and are eligible on an HSA, unless already paid for with pre-tax dollars. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Long-Term Care Long-term care is not eligible on an FSA. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Long-Term Care Premiums

S Meals while attending a medical conference

Premiums not eligible on an FSA and may be eligible on an HRA or HSA, unless already paid for with pre-tax dollars. Check with your administrator as to which premiums will qualify.

The cost of meals while attending a medical conference are not eligible.

Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA Health Savings Account (HSA) Health Reimbursement Account (HRA)

M

Not Eligible Not Eligible Eligible Eligible

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

S Magnetic Therapy

Magnetic therapy for treatment of a medical condition is eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Medical Care Outside the U.S. The cost of legal medical care received outside the U.S. is a qualified medical expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Medical conference admission, transportation, meals, etc. If the attendance of a medical conference is required for treatment of a medical condition of the account holder or qualified dependent, the cost of admission and transportation to the conference are eligible with a Letter of Medical Necessity. The cost of meals and lodging for the conference are not eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Marriage Counseling

S Medical Newsletter

Marriage counseling is not eligible. Counseling required for treatment of a medical condition is eligible.

A medical newsletter is not an eligible expense.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Massage Therapy

Massage therapy is not eligible unless for treatment of a medical condition, in which case a Letter of Medical Necessity must be provided.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Medical Records Charge Medical record charges are eligible, if the fee is for the purpose of medical care (e.g., transferring to a new doctor). Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Maternity Charges

S Medical/Dental/Vision Office Visits

Medical maternity charges are eligible.

Office visits for a medical, dental, or vision provider are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Meals not at a hospital or similar institution

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

S Medicare Premiums

Meals at a hospital or similar medical institution are eligible for the individual receiving care. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Premiums are not eligible on an FSA and may be eligible on an HRA or HSA, unless already paid for with pre-tax dollars. Check with your administrator as to which premiums will qualify. Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible Not Eligible Not Eligible Eligible

S Meals of a companion

S Micro-Dermabrasion

Expenses for the meals of a companion are not eligible even if accompanying a patient for medical reasons.

Micro-dermabrasion is a cosmetic expense and therefore not eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Menopause Treatment Medical Service

S Natural Lens Replacement

Menopause treatment and medical services are eligible. Menopause medicines will require a prescription. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Mentally Handicapped, Special Home

A special home necessary for a mentally handicapped person may be an eligible expense with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Midwife

Natural lens replacement is eligible when medically necessary with a Letter of Medical Necessity. Also see Crystalens.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Neurologist Amounts paid to a neurologist are qualified medical expenses. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Newborn Care

Midwife treatment is eligible.

Medical care for a newborn covered under the account is eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Mileage for Travel for Medical Care

Mileage for travel related to medical care is eligible up to the allowed mileage rate which is adjusted for inflation each year.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Eligible Eligible

S Newborn Nursing Care Nursing services while at the hospital for a newborn covered by the plan are eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Missed Appointment Fee

S No Show Fee By Provider

A missed appointment fee is not eligible.

No show fees by a provider are not an eligible expense.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

The primary purpose is not to treat a medical condition but instead to promote general health. There is no IRS precedent (i.e., a Revenue Ruling or Information Letter) for reimbursing these expenses through a Health FSA related to mold removal, and therefore, it is not eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

Not Eligible

Not Eligible Not Eligible

Norplant insertion or removal is an eligible expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Nursing Home

The cost of medical care provided in a nursing home is a qualified medical expense. This includes the cost of meals and lodging in the nursing home while medical care is provided.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Nursing services are usually eligible, if services are for medical care. Reimbursement can cover room and board if medically necessary. Services can occur in the individual's home or another facility. The caregiver does not need to be a registered nurse as long as services are typically provided by nurses.

A nanny is not related to medical care and therefore not eligible.

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

S Nursing Services

S Nanny

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

S Norplant Insertion or Removal

S Mold Removal

N

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Nursing Supplies

S Ophthalmologist

Nursing supplies are eligible.

Fees for an Ophthalmologist treatment or care are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

O

Not Eligible Not Eligible Eligible

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

S Optometrist Fees for an Optometrist are eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

S OB/GYN

S Oral Remedies and Treatments

An OB/GYN is eligible.

Oral remedies and treatments are eligible. If an OTC oral treatment contains a medical ingredient, a prescription from a doctor is required.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

S Obstetrical Care

S Organ Donor

The cost of obstetrical care is a qualified medical expense.

Medical expenses for donor and recipient paid by account holder are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Occupational Therapy

S Organ Transplant

Occupational therapy is eligible.

Organ transplants are eligible both for the organ recipient as well as the donor.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

S Oncologist

S Ortho Keratotomy

Fees for an Oncologist are eligible.

Ortho Keratotomy is eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Online or Telephone Consultation, Medical Practitioner's Fee

S Orthodontia

If the online or telephone consultation is for treatment of a medical condition it is an eligible expense.

Orthodontia expenses are eligible even if payment is in full and services have not yet been fully incurred (assuming plan design permits reimbursement of full payment).

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

S Operations

S Orthokeratology

Operations are eligible.

Orthokerotology is eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S OSHA Handling Fees for Bio-Hazards Waste Disposal

S Pedicure

Fees paid for Bio-Hazard Waste Disposal are eligible.

A pedicure is not medically necessary and therefore not eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Osteopath Fees

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible

S Penile Implants

If necessary to treat a medical condition, a penile implant would be eligible.

Osteopath fees are eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Ostomy, Colostomy Supplies

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Eligible

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

S PET Scan

Fees for an out-of-network provider, even if not covered by the primary insurance plan, are eligible.

The cost for a PET scan is eligible.

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

S Out-of-network provider

Eligible

Not Eligible

A personal trainer may be eligible for treatment of a medical condition with a Letter of Medical Necessity.

Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

S Personal Trainer

Supplies for colostomy and ostomy are eligible.

P

Not Eligible

Not Eligible Not Eligible Eligible

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Phototherapy

Phototherapy is eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Parking for Medical Care or Treatment

S Physical Exam for Caregiver

Parking costs associated with medical care only are eligible.

The cost of a physical exam for a potential caregiver is not a qualified expense under a Dependent Care FSA.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Physical Exams

S Pastoral Counseling Counseling for a medical condition is eligible. Pastoral counseling is typically not medically related so not eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Physical exams are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Physical Therapy

S Paternity Test

Physical therapy is eligible.

The cost of a DNA test to determine paternity is not a qualified medical expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Preventive Care Screenings

S Physician Retainer Fee A physician retainer fee is not required for treatment, prevention or diagnosis of a medical condition and therefore not eligible. Medical treatments actually performed by the physician are eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Pre-Existing Condition

Due to health care reform, most plans won't have a pre-existing condition limitation. However, if they do, the cost associated with a pre-existing condition not covered by a primary insurance plan is eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

These expenses are eligible as long as the tests are used for diagnosis of the presence of a disease or a dysfunction of the body. Under the ACA, preventive care is now paid at 100%, first dollar so this expense does not arise very often. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Private hospital room An additional cost for a private hospital room is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Pre-Natal Ultrasound

S Psychiatric care

A pre-natal ultrasound is eligible.

Costs associated with psychiatric care are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Pregnancy Aids

These expenses are eligible if the tests are used to determine whether the individual is pregnant.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Psychoanalysis When required for treatment of a medical condition, the cost of Psychoanalysis is eligible with a Letter of Medical Necessity. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Premiums

S Psychologist

Premiums are not eligible on an FSA and may be eligible on an HRA or HSA, unless already paid for with pre-tax dollars. Check with your administrator as to which premiums will qualify.

The cost of a psychologist is eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Prepayment of Medical Expenses Expense must first be incurred to be eligible so prepayment of medical expenses is typically not eligible. Check with your administrator for exceptions and details. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

R

S Preschool or Nursery School

S Radial Keratotomy

Eligible under a Dependent Care FSA

Radial Keratotomy

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible Not Eligible

S Prescription Drug Discount Programs

Not Eligible Not Eligible Eligible

GET $10 OFF Your first order with FSAstore.com Use Promo Code: HAPPY No minimum purchase required. Cannot be combined with other offers, limit 1 use per customer.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Radon Mitigation

If a doctor recommends radon mitigation due to it causing a medical condition from being in a home, the cost of mitigation is eligible with a Letter of Medical Necessity.

A fee to participate in a Prescription Drug Discount Program is not eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Reflexology

If needed to treat a medical condition, the cost of reflexology is eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Schools and education, special The cost for a mentally or physically disabled person to attend a special school are eligible if the primary purpose is for the person to receive treatment for their condition. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

S Rehabilitation Center

S Screening Tests

The cost of a rehabilitation center necessary for treatment of an addiction or medical issue is eligible.

Will qualify if the tests are used for medical diagnoses. Examples include hearing, vision, and cholesterol screenings. Also see Body scans and Diagnostic items/services.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

S Rental Cars

Costs associated with renting a car needed for transportation to and from a medically related visit may be eligible. Also eligible is the mileage for the vehicle up to the allowed rate, which is currently .$23.5/mile. Also see Transportation.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Seeing-eye Dog The cost of a seeing-eye dog is an eligible expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Rhinoplasty

S Service Animal

Rhinoplasty is not eligible as it is considered cosmetic. Also see Cosmetic Procedures.

The cost of a service animal is eligible when needed to assist with care or treatment of a medical condition.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

S Sales Tax

Not Eligible Not Eligible

S

Not Eligible

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Sexual Counseling If required for treatment of a medical condition, the cost of sexual counseling will qualify with a Letter of Medical Necessity. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Sexual Dysfunction When recommended for treatment of a medical condition, costs associated with treatment of sexual dysfunction are eligible with a Letter of Medical Necessity.

In relation to medical condition or services, a sales tax is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Scar Treatment

S Shipping Fees

Scar treatment is generally not eligible as it is for cosmetic purposes. If needed for treatment of a medical condition, scar treatment may be eligible with a Letter of Medical Necessity.

Shipping and handling fees to obtain an item (e.g., drugs) are reimbursable if the fees are required for the legal procurement of that item.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Schools and education, residential

If the primary reason for attending the school is to receive medical care, the cost may be eligible with a Letter of Medical Necessity. If attending the school is for education purposes only, it generally won't qualify, even for a Dependent Care FSA.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Skin Tag Removal If it is medically necessary that the skin tag be removed, the cost is eligible with a Letter of Medical Necessity. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Sleep Deprivation Treatment

S Student Health Fee

Sleep deprivation treatment is eligible.

A student health fee is generally not eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Smoking Cessation Programs

S Substance Abuse

Smoking cessation treatment is eligible.

Substance abuse treatment is eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Somnoplasty

S Subway Fare for Medical Care or Treatment

Somnoplasty is eligible.

For subway fare associated with medical care is eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Special School

S Summer Camp

A special school for treatment of a medical condition is eligible.

Day camp eligible under Dependent Care FSA is eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN Not Eligible Eligible Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

S Speech Therapy

Speech therapy is eligible when the expense is incurred primarily for the prevention or alleviation of a physical or mental defect or illness (e.g., special training, such as speech and lip reading, designed to alleviate the loss of speech attributable to deafness). Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Surgery is eligible.

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

S Surgery

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Summer school is not an eligible expense.

Sperm storage, when stored for a immediate use and medically necessary is eligible. Eligible w/LMN

Not Eligible Eligible

S Summer School

S Sperm Storage Fees

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Surrogate Mother

S Sterilization

These expenses won't qualify, even if the expenses are for medical care of the surrogate mother and the unborn child. Reimbursable medical care must be for the employee, employee's spouse or other tax dependents. An unborn child is not yet a tax dependent.

Sterilization is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Stop-Smoking Program

S Swimming Lessons

A stop-smoking program is eligible.

Swimming lessons for treatment of a medical condition with a Letter of Medical Necessity are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Swimming Pool

S Telephone for Hearing Impaired Individual

Swimming pools for general use are not eligible. However, is a pool is required for treatment of a medical condition, it may be eligible with a Letter of Medical Necessity.

These expenses are eligible for individuals with a hearing impairment in order to enable them to communicate effectively over a regular telephone.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible

T

Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Television for Hearing-Impaired These expenses are eligible for individuals with a hearing impairment. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

S Tanning Salons and Equipment

S Therapy

Tanning salons and equipment are not eligible as they are cosmetic.

Therapy is typically eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Taxes on Medical Services and Products

S Thermography

Taxes for medical services and products are eligible.

The cost of a Thermography is an eligible expense.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Taxi Fare

S Tolls for Medical Care or Treatment

Transportation related to medical treatment or services is eligible. Documentation will be required to show that the travel is in relation to medical treatment or care.

Toll costs associated with medical care only are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Teeth Grinding Prevention

S Transgender Treatment or Surgery

Teeth grinding prevention is eligible.

Transgender treatment or surgery is potentially eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Teeth Whitening

S Transplant

Teeth whitening is for cosmetic purposes and not eligible.

Costs associated with a transplant are eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Telephone consultation (health care professional fee)

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Transportation costs of disabled individual commuting to and from work

A fee charged by a health care professional for a telephone consultation is a qualified medical expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

A disabled individual's commuting costs to and from work are personal expenses and not expenses for medical care. However, the costs incurred for transportation to and from work may be medical expenses if the employment itself is explicitly prescribed as therapy to treat a medical condition.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Transportation expenses for person to receive medical care Will qualify if the transportation is primarily for and essential to medical care. Includes car and rental car expenses; bus, taxi, train, plane, and ferry fares; and ambulance services. Instead of actual car expenses, a standard mileage rate (24 cents per mile for 2013; 23.5 cents per mile for 2014) for use of a car to obtain medical care is allowed. Parking fees and tolls can also qualify. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Travel or Transportation for Medical Care

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

If the tuition is for a program that is required for treatment of a medical condition, they would be eligible with a Letter of Medical Necessity. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Not Eligible Not Eligible Eligible

S Transportation costs of disabled individual commuting to and from work

A disabled individual's commuting costs to and from work are personal expenses and not expenses for medical care. However, the costs incurred for transportation to and from work may be medical expenses if the employment itself is explicitly prescribed as therapy to treat a medical condition.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Transportation expenses for person to receive medical care Will qualify if the transportation is primarily for and essential to medical care. Includes car and rental car expenses; bus, taxi, train, plane, and ferry fares; and ambulance services. Instead of actual car expenses, a standard mileage rate (24 cents per mile for 2013; 23.5 cents per mile for 2014) for use of a car to obtain medical care is allowed. Parking fees and tolls can also qualify. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S UCR, Charges Above

Not Eligible Not Eligible

U

Eligible w/LMN

Medical expenses in excess of your plan's usual, customary and reasonable charges are eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Ultrasound The cost of an ultrasound for medical care is an eligible medical expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Ultrasound, Prenatal

S Travel or Transportation for Medical Care These expenses qualify if primarily for and essential to medical care. Reimbursable expenses include car/rental car, bus, taxi, train, plane & ferry fares. Ambulatory services are also included. Parking and toll fees are also included. This extends not just to the person receiving medical care but to other individuals: Parent required to travel with a child, nurse/caregiver required for treatment, and an other person, if visits are required for treatment of mentally ill dependent . Mileage rates are adjusted for inflation each year. Eligible Flexible Spending Account (FSA) Not Eligible Limited Care FSA Not Eligible Dependent Care FSA Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

A disabled individual's commuting costs to and from work are personal expenses and not expenses for medical care. However, the costs incurred for transportation to and from work may be medical expenses if the employment itself is explicitly prescribed as therapy to treat a medical condition.

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

If required for treatment of a medical condition, eligible with a Letter of Medical Necessity.

S Tricare Premiums

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

S Tutoring

These expenses qualify if primarily for and essential to medical care. Reimbursable expenses include car/rental car, bus, taxi, train, plane & ferry fares. Ambulatory services are also included. Parking and toll fees are also included. This extends not just to the person receiving medical care but to other individuals: Parent required to travel with a child, nurse/caregiver required for treatment, and an other person, if visits are required for treatment of mentally ill dependent . Mileage rates are adjusted for inflation each year.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

S Tuition for special-needs program

Eligible Eligible

S Tuition

A prenatal ultrasound relating to prenatal care is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Umbilical cord blood storage

Collection and storage as a precaution to treat a disease or condition that might possibly develop in the future is not eligible. If required for treatment of a known medical defect, it may qualify.

Summer school is not an eligible expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Tuition evidencing separate breakdown for medical expenses

If the expenses are clearly shown for medical and not towards general tuition costs, they would be eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Urinalysis The cost of urinalysis for medical conditions is an eligible medical expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Usual and customary charges, excess

S Veterinary fees

Medical expenses in excess of an insurance plan's usual, customary, and reasonable charges qualify if the underlying expense is for medical care.

Veterinary fees are not eligible as a pet is not a qualified dependent. Fees incurred for the veterinary care of a guide dog or service animal may qualify however.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S UVR treatments

UVR treatment required for treatment of a medical condition is eligible. It will typically require a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

S Vacation

Not Eligible Not Eligible

V

Eligible w/LMN

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Vision Correction Vision correction surgery is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible Not Eligible Eligible

S Vision Discount Programs Vision discount program fees are not eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Vacation is not an eligible expense. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Not Eligible Not Eligible Not Eligible

W

S Vaccinations

S Warranties

Vaccinations are eligible.

Warranties are not required for treatment, prevention or diagnosis of a medical condition and therefore not eligible.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Varicose Vein Surgery

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

S Water Fluoridation Water fluoridation may be eligible when necessary to treat a medical condition. A Letter of Medical Necessity will be required.

Varicose vein surgery is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Eligible w/LMN Not Eligible Eligible w/LMN

S Vasectomy and vasectomy reversal

S Weight Loss Counseling

A vasectomy or vasectomy reversal is eligible.

Weight loss counseling for treatment of a medical condition is eligible with a Letter of Medical Necessity.

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Weight Loss Programs or Drugs

S Veneers

Expenses are eligible, if a doctor's note indicates the program is needed to treat a medical condition (e.g., obesity, hypertension). Expenses are ineligible if to improve general health. Special foods are also ineligible because they are food substitutes that meet normal nutritional requirements.

Veneers are not eligible. Also see Cosmetic procedures. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Not Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible

Not Eligible Not Eligible Not Eligible

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

Note: The IRS defines which medical expenses are eligible under a tax-deferred account. However, plan sponsors may only allow some of these expenses with your plan. It's important to always check with your benefits administrator to determine which expenses are eligible before you shop.

S Weight Loss Surgery Weight loss surgery required for treatment of a medical condition such as obesity is eligible with a Letter of Medical Necessity. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible w/LMN

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible w/LMN

Not Eligible Not Eligible Eligible w/LMN

S Well-Child Care Well-child care is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Not Eligible Not Eligible Eligible

S Wellness Scan A wellness scan necessary to diagnose a medical condition is eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

S X-Ray Fees

Not Eligible Not Eligible Eligible

X

X-Ray fees are eligible. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA

Eligible

Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

S YMCA day camp

Eligible Not Eligible

Y Eligible

YMCA or similar day camps may qualify for Dependent Care FSA reimbursement provided that it allows the parent or parents to be gainfully employed, a full-time student, or search for gainful employment. Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA Health Savings Account (HSA) Health Reimbursement Account (HRA)

Not Eligible Not Eligible Eligible Not Eligible Not Eligible