List Of Eligible FSA Medical Expenses

  • This guide will provide a reference on General-Purpose Flexible Spending Account (FSA) expenses.  A Limited-Purpose FSA can only reimburse dental and vision-related expenses.  However, this listing is solely provided as a guide for eligible expenses and is not intended to apply to all plans; each school district’s plan may vary and therefore must be consulted.  The term of a particular plan govern any and all decisions regardless of the information contained in this guide.

    This listing is not intended to be exhaustive.

    This eligibility list is based on Genesee Valley BOCES understanding of the IRS rules and regulations pertaining to FSA administration and is not intended to be legal advice.  No liability, expressed or implied, is assumed by Genesee Valley BOCES for reliance upon this eligibility list for tax-exempt determination of specific health care or dependent care expenses.

    Special Notice
    Effective January 15, 2022, the Federal Government is requiring all insurance companies to reimburse up to 8 at-home over-the-counter COVID-19 diagnostic tests per covered individual per month. As a result, these tests will no longer be reimbursable from the Flex Program due to this change in regulation. Please contact your health insurance company to learn how to be reimbursed for these tests. Any at-home over-the-counter COVID-19 diagnostic test purchased prior to January 15, 2022, will be reimbursed through the Flex Program.

Qualifying Expenses:

  • Abortion (Legal)
    Acne treatment (Prior to 2020 a prescription is required.)
    Acupuncture
    Alcoholism treatment
    Allergy medicine (Examples: Alavert, Claritin) (Prior to 2020 a prescription is required.)
    Ambulance
    Analgesics (Examples: Advil, Aspirin, Tylenol) (Prior to 2020 a prescription is required.)
    Antacids (Examples: Maalox, Prilosec OTC, Zantac) (Prior to 2020 a prescription is required.)
    Antibiotic ointments (Examples: Neosporin, Polysporin) (Prior to 2020 a prescription is required.)
    Antihistamines (Examples: Claritin, Zyrtec) (Prior to 2020 a prescription is required.)
    Anti-itch creams (Examples: Benadryl, Cortaid) (Prior to 2020 a prescription is required.)
    Arthritis gloves
    Artificial limbs
    Artificial teeth
    Aspirin (Prior to 2020 a prescription is required.)
    Asthma delivery devices and medications (Prior to 2020 a prescription is required if the medication is an OTC item.)
    Bactine (Prior to 2020 a prescription is required.)
    Bandages, elastic (Example: Ace)
    Bandages, for torn or injured skin (Examples: Band-Aid, Curad)
    Batteries (Provided device itself is a qualified expense.)
    Birth-control pills (Prior to 2020 a prescription is required.)
    Birthing classes (Instruction related to birth is covered but not childrearing classes.)
    Blood-pressure monitoring devices
    Blood-sugar test kits and test strips
    Body scans
    Braille books and magazines (Amount above cost of regular book will qualify.)
    Breastfeeding classes
    Breast pumps
    Breast reconstruction surgery following mastectomy
    Calamine lotion (Prior to 2020 a prescription is required.)
    Cancer screenings
    Carpal tunnel wrist supports
    Chelation therapy (Provided the therapy is to treat a medical condition.)
    Childbirth classes (Instruction related to birth is covered but not childrearing.)
    Chiropractors
    Cholesterol test kits
    Christian Science practitioners (Medical care expenses only are eligible.  Other expenses are not allowed.)
    Circumcision
    Co-insurance amounts (Provided the service/item qualifies.)
    Cold medicine (Examples: Sudafed, Vicks) (Prior to 2020 a prescription is required.)
    Cold/hot packs (For medical use only.)
    Cold Sore medicine (Examples: Abreva, Releev) (Prior to 2020 a prescription is required.)
    Compression hose (Medical care usage is eligible but when used for personal or preventive reasons then item is ineligible.)
    Condoms
    Contact lenses, materials, and equipment
    Contraceptives
    Co-payments (Provided the service/item qualifies.)
    Cough suppressants (Examples: Pediacare, Robitussin, cough drops) (Prior to 2020 a prescription is required.)
    CPAP (continuous positive airway pressure) devices
    Crowns, dental (Not a qualifying expense if performed for cosmetic purposes.)
    Crutches (Eligible if purchased or rented.)
    Decongestants (Examples: Dimetapp, Sudafed) (Prior to 2020 a prescription is required.)
    Deductibles (Provided the service/item qualifies.)
    Dental implants
    Dental sealants
    Dental services and procedures
    Dentures and denture adhesives
    Dermatologist (Does not qualify if for cosmetic purposes.)
    Diabetic socks (Medical care usage is eligible but when used for personal or preventive reasons then item is ineligible.)
    Diabetic supplies
    Diagnostic items/services
    Diaper rash ointments and creams (Example: Balmex, Desitin) (Prior to 2020 a prescription is required.)
    Diarrhea medicine (Examples: Imodium, Kaopectate) (Prior to 2020 a prescription is required.)
    Doula (Expenses associated with providing medical care for mother or child only.)
    Drug addiction treatment
    Drug overdose, treatment of
    Durable medical equipment
    Ear wax removal products (Examples: Debrox, Murine) (Prior to 2020 a prescription is required.)
    Eczema treatments (Prior to 2020 a prescription is required.)
    Expectorants (Examples: Mucinex, Triaminic) (Prior to 2020 a prescription is required.)
    Eye drops (Example: Opcon-A, Visine) (Prior to 2020 a prescription is required.)
    Eye examinations, eyeglasses, equipment, and materials
    Eyeglass repair kits
    Face shields or masks, reusable or disposable (Eligible COVID related expenses effective 1/1/20.  Subject to change per COVID guidelines.)
    Feminine hygiene products (Covered expense effective 1/1/20.)
    Fever-reducing medications (Examples: Aspirin, Motrin, Tylenol) (Prior to 2020 a prescription is required.)
    First aid cream (Prior to 2020 a prescription is required.)
    First aid kits
    Flu shots
    Fluoridation services
    Foreign countries, medical care received in (Must be legal in both US and other countries.  Must meet the same requirements if the expense was incurred in the US)
    Gauze pads
    Glucose-monitoring equipment
    Guide dog (Provided a guide dog is used by a disabled person.)
    Hand sanitizer (Examples: Germ-X, Purell) (Eligible COVID-related expenses effective 1/1/20.  Subject to change per COVID guidelines.)
    Hand sanitizing wipes (Eligible COVID-related expenses effective 1/1/20.  Subject to change per COVID guidelines.)
    Headache medications (Examples: Advil, Aspirin, Tylenol) (Prior to 2020 a prescription is required.)
    Hearing aids (This includes batteries, maintenance and repair costs.)
    Hemorrhoid treatments (Example: Preparation H, Tucks) (Prior to 2020 a prescription is required.)
    Home health care (Medical care expenses only are eligible.  Other expenses are not allowed.)
    Hospital services
    Immunizations
    Incontinence supplies
    Insect bite creams and ointments (Examples: Benadryl, Cortaid) (Prior to 2020 a prescription is required.)
    Insect repellent (Examples: Cutter, Off!) (Documentation showing imminent probability of contracting a specific illness from an insect bite is required.)
    Insulin
    Invisalign
    Laboratory fees
    Lactation consultant
    Lamaze classes (Instruction related to birth is covered but not childrearing.)
    Laser eye surgery; Lasik
    Laxatives (Example: Ex-Lax, Miralax) (Prior to 2020 a prescription is required.)
    Lens wipes
    Lice treatment (Prior to 2020 a prescription is required.)
    Lip products, medicated (Prior to 2020 a prescription is required.)
    Liquid adhesive for small cuts
    Lodging at a hospital or similar institution (Doesn’t include non-medical items like TV, phone, internet, etc.)
    Lodging not at a hospital or similar institution (Maximum of $50 per night will qualify provided lodging is primarily for and essential to medical care provided by a physician in a licensed hospital or medical care facility related to (or equivalent to) a licensed hospital.  The lodging isn’t lavish or extravagant and there is no significant element of personal pleasure, recreation, or vacation in the travel. If a parent is traveling with a sick child, up to $100 may qualify ($50 for each person).
    Lodging of a companion (Only if accompanying a patient for medical reasons and all the conditions are met under Lodging not at a hospital or similar institution.)
    Masks or face shields, reusable or disposable (Eligible COVID related expenses effective 1/1/20.  Subject to change per COVID guidelines.)
    Mastectomy-related special bras
    Medical alert bracelet or necklace
    Medical information plan charges
    Medical monitoring and testing devices
    Medical records charges
    Menstrual care products (Covered expense effective 1/1/20.)
    Menstrual pain relievers (Example: Midol, Pamprin) (Prior to 2020 a prescription is required.)
    Midwife (Expenses associated with providing medical care for mother or child only.)
    “Morning-after” contraceptive pills (Prior to 2020 a prescription is required.)
    Motion sickness pills (Examples: Bonine, Dramamine)
    Motion sickness wristbands
    Nasal strips or sprays (Medical usage is eligible when treating sinus problems and sleep apnea.  However, when used to increase athletic performance the item is ineligible.  Prior to 2020 a prescription is required.)
    Nicotine gum or patches (Examples: Nicoderm, Nicorette) (Prior to 2020 a prescription is required.)
    Norplant insertion or removal
    Nursing services provided by a nurse or other attendant (Medical care expenses only are allowed.  Other expenses are not allowed.)
    Obstetrical expenses
    Occlusal guards to prevent teeth grinding
    Online or telephone consultation, medical practitioner’s fee for
    Operations (Must be legal and not cosmetic in nature.)
    Optometrist
    Organ donors
    Orthodontia (Reimbursement made for those expenses incurred during the current flex plan year.)
    Orthopedic shoe inserts
    Osteopath fees
    Ovulation monitor
    Oximeter
    Oxygen
    Pain relievers (Examples: Advil, Aspirin, Tylenol) (Prior to 2020 a prescription is required.)
    Physical exams
    Physical therapy
    Pregnancy test kits
    Prenatal vitamins (Prior to 2020 a prescription is required.)
    Preventive care screenings
    Prosthesis
    Psychiatric care
    Radial keratotomy
    Reading glasses
    Rehydration solution (Example: Pedialyte) (Athletic rehydration fluids don’t qualify.)
    Rental cars (Must be primarily for and essential to receiving medical care.)
    Rental fee, for equipment (Provided the equipment rented is for a qualified medical expense.)
    Rubbing alcohol (Purchased for first aid purposes only.)
    Safety glasses (Prescription only)
    Screening tests (For a medical diagnoses.)
    Shipping and handling fees (Provided the item purchased is a qualified medical expense.)
    Sinus medications (Example: Sinutab, Sudafed) (Prior to 2020 a prescription is required.)
    Sleep-deprivation treatment
    Smoking-cessation medications (Prior to 2020 a prescription is required.)
    Smoking-cessation programs
    Speech therapy
    Spermicidal foam (Prior to 2020 a prescription is required.)
    Sterilization procedures
    Stop-smoking program (Prior to 2020 a prescription is required if the medication is an OTC item.)
    Student health fee (Fee must be for a specific qualified medical service and/or item that were incurred and/or obtained.)
    Sunburn creams and ointments, medicated (Example: Solarcaine) (Prior to 2020 a prescription is required.)
    Sunglasses (Prescription only)
    Sunscreen (No other products/items that contain SPF are covered.)
    Supplies to treat medical condition (No personal comfort supplies allowed.)
    Support braces
    Surgery
    Taxes on medical services and products
    Telemedicine, medical practitioner’s fee for (Purpose is to diagnose, treat, or mitigate a medical condition and the practice is legal.)
    Telephone equipment for persons with hearing or speech disabilities
    Television for persons with hearing disabilities (Limited to excess cost over cost of regular item.)
    Thermometers
    Throat lozenges (Examples: Cepacol, Chloraseptic) (Prior to 2020 a prescription is required.)
    Toothache and teething pain relievers (Example: Anbesol, Orajel) (Prior to 2020 a prescription is required.)
    Transplants
    Transportation expenses for person to receive medical care
    Transportation of someone other than the person receiving medical care (Eligible if a parent must accompany a child and is primarily for and essential for the child to receive medical care.  Also someone else providing medical care for a patient traveling to get medical care and unable to travel alone is eligible.)
    Transportation to and from a medical conference (Provided attendance at conference for a chronic disease is primarily essential to medical care of dependent.)
    Tuition evidencing separate breakdown for medical expenses (Medical expense charges are separately noted in bill and represent specific qualified medical service and/or items that were incurred and/or obtained.)
    Tuition for special-needs program (Medical care must be primary reason for attending.  Example: Reading program for dyslexia)
    Ultrasound, prenatal (Provided used as a diagnostic tool for determining fetal health and development only.)
    Usual and customary charges, excess
    Vaccines
    Vasectomy
    Vasectomy reversal
    Veterinary fees (Provided guide dog or other animal is used by a disabled person.)
    Viagra
    Vision correction procedures
    Walkers
    Wart remover treatments (Example: Compound W, FreezeAway) (Prior to 2020 a prescription is required.)
    Wheelchair
    X-ray fees
    Yeast infection medications (Example: Gyne-Lotrimin, Monistat) (Prior to 2020 a prescription is required.)

    POTENTIALLY QUALIFYING EXPENSES:  Expenses in this category require documentation and are split into two categories based on the type of information needed.

    A:  The expenses listed below require documentation from a licensed provider stating that the expense is medically necessary to treat a specific medical condition and would not have been incurred but for this condition.  Make sure the medical condition is included.

    AA meetings, transportation to
    Activity tracker (Example: Fitbit, Step Counter)
    Alternative healers
    Applications, electronic
    Behavioral modification programs
    Blood storage
    Books, health-related
    Botox
    Calcium supplements
    Cayenne pepper
    Chinese herbal practitioner
    Chondroitin
    Classes, health-related
    Club dues and fees
    Counseling (Only eligible to treat a diagnosed medical condition.  Mental health/relief of stress/marriage/career counseling/life coaching/parenting skill counseling will not qualify.)
    Dancing lessons
    Diapers or diaper service
    Dietary supplements
    DNA collection and storage
    Drug testing kits for home use
    Dyslexia treatment
    Ear plugs
    Egg donor fees
    Eggs and embryos, storage fees
    Exercise equipment or programs
    Fertility treatments (Qualifies when the procedure is performed to overcome an inability to have children.)
    Fiber supplements (Examples: Citrucel, Metamucil)
    Fitness programs
    Fluoride rinses
    Food thickeners
    Gambling problem, treatment for
    Genetic testing and counseling (Testing completed to determine the sex of the fetus is not a qualifying expense.  Also, ancestry-related testing or services are not eligible.)
    Glucosamine
    Health club fees
    Health institute fees
    Herbs
    Holistic or natural healers, dietary substitutes, and drugs and medicines
    Hormone replacement therapy (HRT)
    Hydrotherapy
    Hypnosis
    Infertility treatments (Qualifies when procedure is performed to overcome an inability to have children.)
    IVF (in vitro fertilization) (Qualifies when procedure is performed to overcome an inability to have children.)
    Lactose intolerance tablets (Example: Lactaid)
    Language training
    Latex gloves
    Learning disability, instructional fees
    Legal fees, general (Medical care expenses only are eligible.  Other expenses are not allowed.)
    Legal fees in connection with fertility treatments (Fees incurred for procedures performed on a surrogate mother are not allowed.)
    Massage therapy
    Mentally handicapped, special home for (Upon psychiatrist’s letter to aid in the adjustment from life in a mental hospital to community living.)
    Mineral supplements
    Naturopathic healers
    Nutritional supplements
    Nutritionist’s professional expenses
    Occupational therapy
    Omega-3 supplements
    Personal trainer fees
    Petroleum jelly
    Probiotics
    Propecia (As long as used to treat a deformity from a disfiguring disease, personal injury from a trauma or accident, or congenital abnormality.)
    Psychoanalysis
    Psychologist
    Retin-A
    Rogaine
    Rubdowns
    Scooter, electric
    Service animal, to assist individual with mental health disabilities
    Sperm, storage fees
    St. John’s Wort
    Stem cell, harvesting and/or storage of
    Swimming lessons
    Treadmill
    Umbilical cord blood storage
    Varicose veins, treatment of
    Vitamins
    Weight-loss programs and/or drugs prescribed to induce weight loss (Prior to 2020 a prescription is required if the drug is an OTC item.)
    Wigs

    B:  The expenses listed below require documentation from a licensed provider stating that the expense is medically necessary to treat a specific medical condition and would not have been incurred but for this condition.  Make sure the medical condition is included.  Only the excess cost of the specialty item over the regular version will qualify.  In certain cases, when an expense is permanently added to the home and increases the value, the amount allowed depends on the extent that the improvement cost exceeds the property value increase.

    Adaptive equipment
    Air conditioner
    Air purifier
    Allergy treatment products other than medicine (e.g., household improvements to treat allergies)
    Automobile modifications
    Capital expenses
    Car modifications
    Elevator
    Foods (Must not substitute for normal nutritional requirements.)
    Home improvements (such as exit ramps, widening doorways, etc.)
    Humidifier
    Inclinator
    Infant formula
    Lead-based paint removal
    Mattresses
    Orthopedic shoes
    Recliner chairs
    Special foods (Must not substitute for normal nutritional requirements.)
    Sun-protective (SPF) clothing
    Swimming pool maintenance

    NOT A QUALIFYING EXPENSE:
    Appearance improvements
    Babysitting and child care (Expenses may be allowed under the Dependent Care Account)
    Breast milk shipping and delivery
    Car seats
    Child or newborn care classes
    COBRA premiums
    Cologne
    Controlled substances in violation of federal law
    Cosmetic procedures
    Cosmetics
    CPR classes
    Dental floss
    Deodorant
    Dependent care expenses (Expenses may be allowed under the Dependent Care Account)
    Diet foods
    Direct primary care arrangements, payment for
    Ear piercing
    Electrolysis or hair removal
    Face creams
    Face lifts
    Finance charges
    Founder’s fee
    Funeral expenses
    Hair colorants
    Hair removal and transplants
    Hand lotion
    Health care sharing ministries, payments for
    Hemp or cannabidiol (CBD) products
    HMO premiums
    Household help
    Illegal operations and treatments
    Insurance premiums
    Laser hair removal
    Late fees (e.g., for late payment of bills for medical services)
    Lipsticks
    Lodging while attending a medical conference
    Long-term care insurance premiums
    Long-term care services
    Makeup
    Marijuana or other controlled substances in violation of federal law
    Maternity clothes
    Meals not at a hospital or similar institution
    Meals of a companion
    Meals while attending a medical conference
    Missed appointment fees
    Moisturizers
    Mouthwash
    Nail polish
    Nursing services for a baby
    One-a-day vitamins
    Perfume
    Permanent waves
    Prepayments
    Prescription drug discount programs
    Shampoos
    Shaving cream or lotion
    Skin moisturizers
    Soaps
    Suntan lotion without sunscreen
    Surrogate or gestational carrier expenses
    Tanning salons and equipment
    Teeth whitening
    Toiletries
    Toothbrushes
    Toothpaste
    Veneers
    Vision discount programs
    YMCA day camp (Expenses may be allowed under the Dependent Care Account)