Eligible vs. ineligible expenses

Through the Health Care Spending Account, the IRS allows you to be reimbursed for most out-of-pocket medical, dental, vision, and hearing care expenses. Expenses solely for cosmetic reasons generally are not expenses for medical care. In addition, OVER-THE-COUNTER ITEMS are now eligible for reimbursement under most plans due to the changes implemented under the CARES Act. These items include antacids, allergy medicine, pain relievers, cold medicine, feminine products and more.  Any item that is purchased to maintain good health and not to treat or alleviate an illness or injury is not reimbursable.

Eligible expenses

The following list is not intended to be comprehensive, but is meant to be a guide only and is subject to change. The Internal Revenue Service outlines what expenses are allowable and disallowable. In general, IRS PUBLICATION 502, Medical and Dental Expenses, has a more detailed list of the expenses that can be reimbursed under the Health Care Spending Account. You may also CONTACT OUR OFFICES with any specific questions.

  • Acupuncture
  • Ambulance
  • Arch supports, knee and wrist braces
  • Artificial limbs
  • Breast Pump
  • Chiropractors’ fees
  • Christian Science Practitioners’ fees
  • Coinsurance
  • Contact lens solutions/cleaners
  • Crutches
  • Dentists’ fees including fluoride treatments (cosmetic services are typically not covered)
  • Dentures
  • Dermatologists
  • Diabetic supplies
  • Eye exams
  • First aid supplies
  • Gynecologists’ fees
  • Health/Dental/Vision insurance deductibles and copays
  • Hearing aids/batteries
  • Infertility treatments
  • Laboratory fees
  • Laser eye surgery
  • Mileage related specifi­cally to an eligible medical visit
  • Nutrition Counseling(specific medical condition)
  • Obstetrical fees
  • Orthodontia
  • Orthopedic shoes
  • Over-the-counter medica­tions & items purchased to alleviate or treat an illness or injury.
  • Physical therapists’ fees
  • Podiatrists
  • Prescription drugs (for non-cosmetic reasons)
  • Prescription eyeglasses and/or contact lenses
  • Psychiatrists’ fees
  • Psychologists’ fees
  • Psychotherapists’ fees
  • Retin-A used to treat acne
  • Routine physicals
  • Seeing-eye dog (pur­chase, training, and care)
  • Skilled nurses’ fees
  • Smoking cessation programs
  • Special education for the handicapped
  • Speech therapists’ fees
  • Sterilization fees
  • TMJ related treatments
  • Therapy treatments (spe­cific medical condition)
  • Transportation expenses (for medical reasons)
  • Substance addiction treatment
  • Wheelchair
  • X-rays

ineligible expenses

Expenses solely for cosmetic reasons generally are not expenses for medical care. Also, expenses that are merely beneficial to one’s general health are not expenses for medical care. This is a partial list of health care expenses that are NOT eligible for reimbursement from the Health Care Spending Account:

  • Any illegal treatment
  • Baby-sitting fees to enable you to visit a doctor
  • Cosmetic surgery improving the patient’s appearance
  • Dental bleaching or any other teeth whitening**
  • Domestic help fees (for services of a non-medi­cal nature)
  • Ear piercing
  • Early-pregnancy work­shops
  • Health club memberships
  • Humidifiers (unless pre­scribed by a physician to treat a specific medical condition)
  • Insurance premium contributions to your spouse’s health or dental insurance programs
  • Lens replacement insur­ance (warranties)
  • Life insurance, long-term care, or disability income insurance
  • Marriage counseling
  • Massage therapy (unless prescribed by a physician to treat a specific medical condition)
  • Physical therapy treat­ments for general well-being
  • Propecia**
  • Rogaine**
  • Scientology Fees
  • Sonicare toothbrushes & replacement brushes
  • Tattooing, or tattoo removal
  • Toiletry articles
  • Transportation expenses to & from work, even if your condition requires an unusual means of transportation
  • Travel your doctor recommended for rest or a change
  • Vitamins and nutritional supplements**
  • Weight loss treatments and prescriptions**

** Normally not, but in some cases may be eligible when prescribed by a physician.