FSAFEDS Eligible Expenses: C PRINT THIS PAGE | Close this Window

For the FSAFEDS HCFSA and LEX HCFSA, services listed in this document as eligible (or that meet the "potentially eligible" requirements) are eligible for reimbursement, if the services are:

  • rendered by a health care professional appropriately licensed or certified in the state in which he or she practices; and
  • performed within the scope of the health care professional's license.

For the FSAFEDS DCFSA, services listed in this document as eligible (or that meet the "potentially eligible" requirements) are eligible for reimbursement, if the services are:

  • for an individual you claim as a dependent on your Federal Tax return who is under 13 or incapable of self-care; and
  • necessary to allow you and your spouse, if married, to work, look for work or attend school full-time.

*Please note, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis or symptoms for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. Submitting a LMN for your claim does not guarantee that the expense will be reimbursed.

Condition/Type of Service/Expense Account Type Eligible
Expense
Potentially
Eligible
Expense*
Not
Eligible
Additional Information
CALCIUM SUPPLEMENTS HCFSA   X   Examples include:
  • Calcium Carbonate
  • Calcium Citrate
  • Calcium Gluconate
  • Calcium Lactate
  • Caltrate
  • Citrical
  • Tricalcium Phosphate
For more information, see the OTC Quick Reference Guide.
CAMPS, summer or holiday (Day) DCFSA X    

This includes children under age 13, or any individual who is incapable of self-care and can be claimed on your Federal Tax return.

Payment in advance is not covered. You can only be reimbursed for expenses that have been incurred.

CAMPS, summer or holiday (Overnight) DCFSA     X

Overnight camps are not eligible expenses. Camps that include both day and overnight stays are not eligible even if the provider can separate the day and night expenses. Day care provided during evening/night hours is an eligible expense if you and your spouse work, look for work or attend school full-time during the evenings and nights, such that you need care for your eligible children. However, your children must return to your home during the day (the evening/night day care cannot be 24 hours). If there is any question about whether your camp and/or day care receipts are for eligible expenses, you may be contacted for clarification.

CAPITAL EXPENSE HCFSA   X   A capital expense (permanent or portable) can be reimbursed if its purpose is to provide medical care for you, your spouse or dependent.

Expenses for improvements or special equipment added to your home can be reimbursed if the main purpose of the item is medical care. How much is reimbursed depends on the extent to which the expense permanently improves the property and whether others benefit.

The amount paid for the improvement is reduced by the increase in the value of your home or property. The difference between the cost of the improvement minus the increased value equals the eligible expense.

If the value of your home or property is not increased by the improvement, the entire cost is an eligible expense. Use the Capital Expense Worksheet to determine if your expense is eligible.

Examples of these expenses are:

  • Constructing entrance or exit ramps
  • Widening or otherwise modifying doorways, hallways and stairways
  • Installing railings, support bars, or other modifications to bathrooms
  • Kitchen modifications, including lowering cabinets and other equipment
  • Electrical and plumbing modifications
  • Exterior grading of the property to provide access to your home
  • Removal of carpeting, wall and/or window coverings (this does not include the cost of replacement of these items)

IRS regulations require that the cost comparison between a standard item and an item prescribed by a health care provider be submitted from an independent third party. For instance, you may provide a store circular showing the cost of a comparable standard item when submitting a claim for the reimbursement of the difference on the prescribed item.

This list is not exhaustive. If expenses are similar to those listed above, and are incurred to adapt a personal residence to yours or your spouse’s or dependent’s condition, the expenses are eligible subject to the terms noted above. Expenses must be reasonable, and directly related to the medical condition. Costs that are incurred for architectural or aesthetic reasons are not eligible.

Please refer to IRS Publication 502 for additional information, including operation and upkeep.

CHAIRS, ergonomic HCFSA     X Ergonomic chairs are not eligible.
CHAIRS, reclining HCFSA   X   Reclining chairs that both elevate the legs and tilt the torso may be considered for reimbursement. The chair must be specifically prescribed by a physician to alleviate a specific medical condition and you must submit a fully completed Letter of Medical Necessity that clearly documents how the chair will alleviate the condition or diagnosis for the expense to be considered. Reimbursement will be limited to a maximum amount of $650 for one chair purchased every 10 years per participant and/or his or her dependents. No other types of chairs are eligible.
CHILDBIRTH CLASSES HCFSA X     Does not include:
  • Breastfeeding Classes
  • Newborn or New Infant Care Classes
  • Parenting Classes
CHIROPRACTIC HCFSA X      
CHRISTIAN SCIENCE PRACTITIONERS HCFSA X     Payments for medical care can be reimbursed.
CIALIS HCFSA X      
CIRCUMCISION HCFSA X     A bris performed in the home by a Rabbi is not an eligible expense.
COBRA PREMIUMS HCFSA     X Under IRS rules, insurance premiums cannot be reimbursed under a Health Care FSA.
CO-INSURANCE HCFSA X     Cannot be reimbursed by secondary insurance or any other source.
COLD MEDICINES HCFSA X     Examples include:
  • Actifed
  • Advil Cold and Sinus
  • Alka Seltzer Cold and Flu
  • Children's Advil Cold
  • Dayquil
  • Drixoral
  • Neo-Synephrine 12-Hour
  • Nyquil
  • Pediacare
  • Sudafed
  • Tavist-D
  • Theraflu
  • Triaminic
  • Tylenol Cold and Flu
  • Cough Drops
  • Nasal Sprays
  • Throat Lozenges
See the OTC QRG for more information.
COLD SORE MEDICINES HCFSA X     Examples include:
  • Abreva
  • Herpecin
For more information, see the OTC Quick Reference Guide.
COMPANION ANIMALS HCFSA X     See SERVICE ANIMALS
CONTACT LENSES HCFSA
LEX HCFSA
X     Contact lenses, cleaning and soaking solutions and lens storage cases are all eligible for reimbursement.
CONTROLLED SUBSTANCES HCFSA     X  
CO-PAYMENTS HCFSA X     Cannot be reimbursed by secondary insurance or any other source.
CORD BLOOD STORAGE HCFSA   X   Can be reimbursed if there is a specific medical condition that the cord blood is intended to treat. Indefinite storage “just in case” is not an eligible expense.
CORNEAL RING SEGMENTS HCFSA X      
COSMETIC PROCEDURES HCFSA
LEX HCFSA
    X Cosmetic procedures to improve or enhance appearance are not eligible.
COSMETIC PROCEDURES (cont.) HCFSA
LEX HCFSA
  X   A cosmetic procedure or service necessary to improve a deformity arising from a congenital abnormality, personal injury from accident or trauma, or to restore appearance related to treatment for another medical diagnosis or condition can be reimbursed.
COUGH MEDICINES HCFSA X     Examples include:
  • Chloraseptic
  • Cough drops
  • Mucinex
  • Robitussin
  • Throat lozenges
  • Vicks 44
For more information, see the OTC Quick Reference Guide.
COUNSELING HCFSA X     If counseling is provided to treat a medical or mental diagnosis and is rendered by a licensed provider.

Eligible expenses include psychotherapy, bereavement and grief counseling, sex counseling, etc.

COUNSELING (cont.) HCFSA     X Life coaching, career counseling and marriage counseling do not qualify.
CROWNS HCFSA
LEX HCFSA
X     See DENTAL CARE
CRUTCHES HCFSA X      


Eligible expenses listed here are subject to change without notice.