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Home Health Care Expenses

Health Care Expenses

The following FSA health care expense list is not exhaustive and may be modified by the IRS and/or your employer. If you are unsure of a potentially eligible expense, please contact your plan administrator or call (800) 759-4952.

Possibly Eligible Expenses

Some "Possibly Eligible" expenses require a letter of medical necessity from your health care provider. The letter must be current (submitted each plan year, or more frequently if the original intent was to treat the condition for a short duration) and must include the diagnosis or symptoms for which the patient is being treated and specific information on how the product or service is intended to alleviate symptoms or improve function.

Expense List

Type of Service/Expense	Medical Only Eligible)	Dual Purpose (Possibly Eligible)	Not Eligible	Additional Information
Acupuncture		X		Acupuncture provided to treat a medical condition is reimbursable. Acupuncture provided for overall health improvement is not reimbursable.
Acne Treatments		X		The cost of treatments to treat the disease of acne is reimbursable. The cost of treatments to treat an occasional outbreak or blemish is not reimbursable.
Airfare		X		See Transportation
Air Purifiers		X		Only if used to treat a specific medical condition such as a severe allergy or asthma.
Alcoholism, Drug And/Or Substance Abuse Treatment	X
Alternative Medicine		X		Services must be prescribed and rendered by a licensed health care provider to treat a specific illness or disorder.
Ambulance	X
Anesthesia	X			Unless incurred for a cosmetic procedure.
Artificial Limbs And Teeth	X
Baby Formula		X		If your baby requires a special formula to treat an illness or disorder, the difference in cost between the special formula and routine baby formula can be reimbursed. Letter of medical necessity is required.
Birth Control	X			Including, but not limited to: Birth Control Pills Condoms Norplant Ovulation Monitor Kits Spermicides
Blood Pressure Monitors	X
Blood Storage	X			Blood storage is an eligible expense if you are storing blood for use during scheduled elective non-cosmetic surgery. Storage fees should not exceed six months, and only those fees incurred during the plan year are reimbursable.
Braille Books And Magazines	X			The incremental cost of Braille books and magazines that exceeds the price for regular books and magazines is an eligible expense.
Breast Pumps		X		Routine use of a breast pump is not an eligible expense. Breast pumps prescribed to alleviate a specific medical condition affecting the mother or nursing child may be reimbursed. Letter of medical necessity is required.
Capital Expense		X		Medical expenses for special equipment installed in a home, or for improvements, are eligible for reimbursement if their main purpose is medical care for you, your spouse, or your dependent. Letter of medical necessity is required. In order to determine what portion of the cost of permanent improvements is reimbursable, you must factor in the resulting increase in the value of your property and whether the improvements are a benefit to others (such as a hot tub which may be used by other members of the family). Certain improvements made to accommodate a home to your disabled condition, or that of your spouse or your dependents who live with you, do not usually increase the value of the home and the cost can be included in full as medical expenses. Some examples include adding entrance or exit ramps, widening doorways or hallways, installing railings or support bars, etc.
Childbirth Classes	X			Expenses incurred by the expectant mother for instruction on childbirth. Education on newborn care or other non-childbirth related subjects would not be reimbursable.
Chiropractic Services	X
Christian Science Practitioners	X			Payments for medical care can be reimbursed.
Circumcision	X			A bris performed in the home by a Rabbi is not an eligible expense.
COBRA Premiums			X	Under IRS rules, insurance premiums are not reimbursable under a health FSA.
Coinsurance, Copayments And Deductibles	X
Contact Lenses And Solutions	X			Note – contacts used for cosmetic reasons such as change of eye color are not eligible for reimbursement
Contact Lens Replacement Programs			X
Contraceptives	X			Including, but not limited to: Birth Control Pills Condoms Norplant Ovulation Monitor Kits Spermicides
Cord Blood Collection And Storage		X		May be reimbursable if there is a specific medical condition that the cord blood is intended to treat, and the cord blood is expected to be used within the plan year. Letter of medical necessity is required. Indefinite storage “just in case” is not an eligible expense.
Cosmetics			X	Examples include skin moisturizers, lotions, makeup, hair color, etc.
Cosmetic Procedures			X	Cosmetic procedures to improve or enhance appearance are not eligible.
Counseling	X			If counseling is provided to treat a medical or mental diagnosis and is rendered by a licensed provider.
Counseling			X	Counseling provided for overall general health/life improvement or for general stress relief such as marriage counseling, life coaching and career counseling do not qualify.
Crowns	X
Crutches	X
Dental Care	X			Covered services include, but are not limited to: Bridges Cleanings Crowns Dental implants Dentures, denture adhesives Endodontic care (root canal) Extractions Fillings Periodontal services Routine prophylaxis Sealants X-rays
Dental Care			X	Expenses for cosmetic dentistry, such as teeth whitening or bleaching, porcelain veneers, or bonding are not eligible for reimbursement.
Dermatology Services	X			Other than cosmetic services
Diabetic Supplies	X			Includes insulin, test strips, etc.
Diapers, Diaper Service			X	Expenses incurred as part of routine care of healthy newborn are not reimbursable
Diapers, Diaper Service		X		Diapers used to relieve the effects of a diagnosed medical condition (such as urinary incontinence) are reimbursable
Diagnostic Services	X			Includes procedures or tests to determine presence of disease or dysfunction of body
Dietary Supplements		X		Dietary supplements used to improve general health are not reimbursable. Dietary supplements prescribed by a physician to treat a specific illness or medical condition (such as a specific vitamin deficiency) may be reimbursable. Letter of medical necessity is required.
Discount Program			X	Fees paid to receive discounted services such as a discount prescription or dental program are not reimbursable
Drug And/Or Substance Abuse Treatment,	X
Durable Medical Equipment		X		Including crutches, oxygen, walkers, wheelchairs, etc.
Eggs And Embryos, Storage Fees		X		See Fertility Treatments and Procedures
Electric Toothbrush			X	Even if recommended by a dentist.
Exercise Equipment		X		Expenses incurred to treat an underlying illness, such as obesity, diabetes, etc. are reimbursable if prescribed by a physician. Letter of medical necessity is required. Amount reimbursable depends on extent of use of the equipment and whether others also benefit (extent to which it will be used by other family members for non-medical purposes). Exercise equipment purchased for general health improvement or for improved appearance are not eligible.
Eyeglasses	X			Includes prescription sunglasses and reading glasses
Fertility Treatments And Procedures	X			Procedures intended to overcome an inability to conceive. Includes fertility exams, artificial insemination, in-vitro fertilization, GIFT, Sperm bank storage/fees and/or embryo storage fees incurred by you or an eligible dependent for artificial insemination, embryo transfer, ovulation kits, pregnancy tests, etc.
First Aid Kits	X
Flu Shots	X
Guide Dogs And Other Service Animals	X			To provide assistance for you, your spouse or an eligible dependent. Costs incurred to train guide dogs for others are not reimbursable.
Hair Removal			X
Hair Transplant, Hair-Growth Enhancing Drugs			X	Unless medically necessary due to trauma, injury or disease
Health Club Fees And Dues		X		Expenses incurred to treat an underlying illness, such as obesity, diabetes, etc. are reimbursable if prescribed by a physician. Letter of medical necessity is required. Only expenses incurred during the plan year are reimbursable. Nutritional supplements and special foods are not reimbursable. Health club fees incurred for general health improvement or for improved appearance are not eligible.
Health Screenings	X
Hearing Aids And Batteries	X
Heating Pads	X			If used to treat a specific medical condition, such as back pain.
Hospital Services	X			Unless incurred for cosmetic purposes
Household Help			X	Household assistance not medical in nature is not reimbursable.
Humidifiers		X		Only if used to treat a specific medical condition such as a severe allergy or asthma. Letter of medical necessity is required.
Hypnosis	X			If incurred to treat an illness
Immunizations	X
Infertility Treatments	X			See Fertility Treatments and Procedures
Insurance Premiums			X	Under IRS rules, insurance premiums cannot be reimbursed under a health FSA.
Lab Fees	X
Lactation Consultant		X		If prescribed to treat lactation problems and overcome a dysfunction preventing successful breastfeeding, may be reimbursed. Letter of medical necessity is required. Consultation for general lactation education and/or instruction, would not be reimbursable.
Lamaze Classes	X			See Childbirth Classes
Language Training / Speech & Hearing Therapy		X		Services provided to treat a child with a disability. Letter of medical necessity is required. Would not be eligible if services are for general speech improvement.
Laser Eye Surgery	X
Late Payment Fees			X
Learning Disabilities		X		The portion of tuition/tutoring fees covering services rendered specifically to treat severe learning disabilities caused by mental or physical impairments and paid to a special school or to a specially-trained teacher may be reimbursed under a Health FSA if prescribed by a physician and if the primary reason for attending the school or obtaining the tutoring is the medical care provided to treat the disability. Letter of medical necessity is required.
Legal Fees		X		Legal fees paid to authorize treatment for mental illness are eligible expenses.
Lifetime Care Advance Payments			X	Fees or advance payments made to a retirement home or continuing care facility are not eligible expenses.
Lodging		X		Up to $50 per night per person (for the patient and a person traveling with the patient such as a parent) is eligible if the following conditions are met: The lodging is primarily for, and essential to, medical care The medical care is provided by a doctor in a licensed hospital or medical care facility related to/equivalent to a licensed hospital The lodging is not lavish or extravagant There is no significant element of personal pleasure or leisure in the travel. Letter of medical necessity or other supporting documentation is required.
Long-Term Care Insurance Premiums			X	Under IRS rules, insurance premiums cannot be reimbursed under a Health FSA.
Massage Therapy			X	To reduce stress or improve general health.
Massage Therapy		X		If prescribed by a physician for a specific illness, injury, trauma or condition. Letter of medical necessity is required.
Maternity Clothes			X
Maternity Services	X			Includes prenatal care, delivery, care provided after delivery
Medic Alert Bracelet	X			If recommended by a physician in response to a medical condition.
Medical Monitoring And Testing Devices	X
Medical Records	X			Costs associated with copying or transferring medical records to a new provider are eligible for reimbursement.
Mileage		X		See Transportation
Missed Appointment Fees			X
Naturopathic Care		X		Naturopathic care rendered by a licensed health care professional who provides this care for the treatment of a specific illness or disorder for you, your spouse or dependent can be reimbursed under a HCFSA.
Nursing Care and Services (Private Duty Nursing)		X		Nursing services are an eligible expense, whether provided in your home or another facility. The nurse need not be an R.N. or L.P.N., so long as the services rendered are of a kind generally performed by a nurse. These include services directly related to caring for and monitoring your, your spouse’s or dependent’s condition, including: Preparing and giving medication Changing dressings and providing wound care Monitoring vital signs Assessing responses to prescribed treatments, and documenting those assessments in written notes If the individual providing nursing services also provides household and personal services, only those charges related to actual nursing care are eligible expenses.
Nursing Home		X		Expenses for medical care in a nursing home may be reimbursed if the main purpose of the stay is to receive medical care. If the primary reason for confinement is personal (i.e., you or your spouse or dependent needs assistance with activities of daily living, safety issues, etc.), only the portion of the cost that is directly related to medical care or nursing services may be reimbursed.
Nutritional Supplements		X		Nutritional supplements used to improve general health are not reimbursable. Letter of medical necessity is required. Nutritional supplements prescribed by a physician to treat a specific illness or medical condition (such as a specific vitamin deficiency) may be reimbursable.
Nutritionist		X		Nutritional services related to the treatment and guidance of a specific diagnosis or medical condition (such as diabetes) can be reimbursed.
Obstetrical Services	X
Occlusal Guards	X			If used to prevent teeth grinding
Optometrist / Ophthalmologist Services	X
Orthodontia	X			Orthodontic services incurred during the plan year are reimbursable. Eligibility is determined by service incurred date – not payment date. Please refer to Orthodontic Guide for complete information!
Orthopedic Shoes And Orthotics		X		Orthopedic shoes and Orthotics may be reimbursed if prescribed to treat a specific condition. Letter of medical necessity is required. The amount reimbursable for orthopedic shoes would be restricted to the difference in cost between the orthopedic shoes and equivalent non-orthopedic shoes.
Osteopathic Services	X			If services are primarily for medical care
Over-The-Counter Medicines And Supplies		X		Refer to OTC list for additional information.
Ovulation Monitor	X
Oxygen	X
Parking Fees And Tolls		X		See TRANSPORTATION
Pediatric Services	X
Physical Therapy	X
Podiatrist Services	X
Pregnancy Tests	X
Prescription Drug Discount Program			X	Fees paid to get access to drugs at a reduced cost are not eligible for reimbursement. Actual costs paid for prescription drugs are an eligible expense.
Prescription Drugs	X			Unless for cosmetic purposes, such as hair loss or weight loss
Prescription Drugs - Imported			X	IRS regulations state that any drug imported into the United States by a consumer is not eligible for reimbursement under an FSA.
Prosthetics	X
Provider Discounts			X	Any amounts reduced by provider (physician, hospital, etc.) due to network benefits, contractual discounts or any other discounts are not reimbursable.
Psychiatric Services And Care	X
Psychologist Services	X
Reading Glasses	X
Retin-A		X		If used to treat the disease of acne, expense would be reimbursable. Letter of medical necessity is required. If used for cosmetic purposes, such as to treat wrinkles, expense would not be reimbursable.
Rogaine			X	If used for cosmetic purposes (such as hereditary hair loss), expense is not reimbursable
Rogaine		X		If used to treat hair loss caused by a specific medical condition, expense is reimbursable
Sales Tax	X			Taxes on eligible medical services and products are reimbursable under a health FSA.
Smoking Cessation Programs	X
Special Education And Schools		X		Refer to Learning Disabilities
Special Foods		X		If prescribed by a physician to treat a special illness or ailment such as gluten intolerance, and not merely as a substitute for normal nutritional requirements. Letter of medical necessity is required. The amount that may be reimbursed is limited to the amount that the special food exceeds the cost of commonly available versions of the same product.
Special Practice Fees			X	Monthly or annual fees that your provider may charge for improved access, 24/7 availability and more “personalized” care are not considered medical care and cannot be reimbursed under a health FSA.
Speech & Hearing Therapy		X		Services provided to treat a child with a disability would be reimbursable. Letter of medical necessity is required. Would not be eligible if services are for general speech improvement.
Sperm Storage		X		Temporary storage (within same plan year) necessary for conception due to underlying medical condition. Letter of medical necessity is required.
Stem Cell Collection And Storage		X		For use to treat a specific medical condition in same plan year. Letter of medical necessity is required. Collection and storage just in case it may be needed in the future would not be reimbursable.
Sterilization Procedures	X			Including sterilization reversal
Substance Abuse Treatment	X			See Alcoholism
Surgery	X			Unless for a cosmetic procedure
Taxes	X			Taxes on eligible medical services and products are reimbursable under a health FSA.
Teeth Whitening			X	Teeth whitening products or services to enhance the brightness of your teeth are cosmetic and cannot be reimbursed.
Telephone For Hearing Impaired	X			Expenses associated with purchasing or repairing special telephone equipment for you, your spouse or dependent with a hearing impairment are eligible for reimbursement under a HCFSA.
Television For Hearing Impaired		X		Expenses for equipment that displays the audio of television programming as subtitles for hearing impaired persons are eligible for reimbursement under a HCFSA. The eligible expense is limited to the cost that exceeds the cost of a non-adapted set.
Toiletries			X	Examples include shampoo, conditioner, soap, body wash, deodorant, toothpaste, toothbrush, shaving cream, razors, etc.
Transportation	X			Car mileage, bus, taxi, and subway or train fare incurred for travel to and from receiving medical care, including health care providers, hospitals and pharmacies can be reimbursed. Transportation expenses should be submitted with receipts or an itemization of the expense along with the receipts for the eligible service provided. The standard mileage rate is $0.19 cents per mile for use of an automobile to obtain medical care during the January 1 through June 30, 2008 timeframe. After June 30, 2008 the standard mileage rate is $0.27 cents per mile.
Trips			X	Excursions taken for a change in environment, general health improvement etc., even those taken on the advice of your health care provider are not an eligible expense.
Tuition		X		See Learning Disability
Ultrasound, Pre-Natal		X		An ultrasound ordered by your physician to monitor fetal growth, and/or to diagnose, treat or monitor a pregnancy-related condition is eligible for reimbursement. An ultrasound not ordered or performed by a physician or other licensed professional, and/or not intended to diagnose, treat or monitor a pregnancy-related condition is not an eligible expense.
Vaccinations And Immunizations	X
Vasectomy	X			Including Vasectomy reversal.
Veneers			X	Dental veneers are not eligible unless necessary to ameliorate a deformity arising from, or directly related to, a congenital abnormality, a personal injury from an accident or trauma, or a disfiguring disease.
Viagra	X
Vision Services	X			Includes eye exams, prescription glasses, contact lenses, LASIK or related eye surgery, etc.
Vision Discount Programs			X	Fees paid to gain access to a vision network, or to a reduced fee structure are not eligible.
Warranties			X	Warranties on purchased items such as eyeglasses are not medical care.
Weight Loss Programs		X		Expenses incurred to treat an underlying illness, such as obesity, diabetes, etc. are reimbursable if prescribed by a physician. Letter of medical necessity is required. Only expenses incurred during the plan year are reimbursable. Nutritional supplements and special foods are not reimbursable. Weight loss programs incurred for general health improvement or for improved appearance are not eligible.
Wheelchairs	X
X-Rays	X