Healthcare Flexible Spending Account Qualifying Expenses

Qualifying Medical and Dental Expenses for Healthcare Flexible Spending

Qualifying medical and dental expenses that can be reimbursed under this plan are those expenses that the IRS considers tax-deductible that are not covered by any insurance plan.

“IRS Publication 502, Medical and Dental Expenses” provides detailed information about eligible expenses. Please note that although health insurance premiums are listed in this document, they are not reimbursable under this plan. Copies of IRS Publication 502 are available by contacting the Benefits Office at x4355, by calling the IRS at (800) 829-3676, or on the IRS website at:

Examples of qualifying expenses can be found here Qualified Medical Expenses or review this abbreviated list:

  • deductibles and co-payments from your health and dental insurance plans
  • prescription eyeglasses and contact lenses
  • services provided by medical doctors, dentists, eye doctors, chiropractors, osteopaths, podiatrists, physical therapists, acupuncturists, psychiatrists, and psychologists
  • prescription drugs, birth control pills, and vaccines
  • all over-the-counter (OTC) medications and drugs must be prescribed by a physician to be eligible for reimbursement i.e., aspirin and cold medicine. It will apply to all expenses incurred on or after January 1, 2011. In addition, if you submit for reimbursement in 2011 for OTC items purchased in 2010, you will be required to have a prescription. Items not covered include: vitamins, toiletries, cosmetics, nutritional or dietary supplements).
  • Flex Card purchases will be affected as well. OTC drugs and medicines will remain eligible with a doctor’s prescription. Eligible items, such as band aids, will continue to be approved at the point-of-sale, while Dual Purpose items, such as Aspirin and Cough Medicine, will require a doctor’s prescription and will no longer be automatically approved by an IIAS (Inventory Information System). This means that participants will need to pay with a different form of payment and submit a claim manually for reimbursement of these items.
  • hospital care (including meals and lodging)
  • medical treatment at a center for substance or alcohol abuse
  • transportation costs when travel to another city is primarily for and essential to receiving medical services ($.24 per mile effective January 1, 2012 if you use your own vehicle, parking, and tolls)
  • lodging for patient and person traveling with patient, if primarily for and essential to receiving medical services, up to $50 per night per person – See IRS Publication 502 for important details.

Any determination of whether a claim is eligible for reimbursement is subject to IRS review. IRS determinations shall govern this plan.

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