Flexible Spending Expenses   To download a quick list of eligible expenses click here.   Expense Description Eligible Limited FSA Abortion Amount paid for a legal abortion. Yes No Acupuncture For treatment of medical condition. Yes No Addiction Programs and Products N/A Yes No Adoption Medical expenses incurred before adoption. If the medical expenses are otherwise eligible. Yes No Air purifier Only if prescribed by physician to treat a specific medical condition (such as severe allergy). Yes No Alcoholism Amount paid to alcohol rehabilitation center for inpatient treatment including meals and lodging. Transportation costs to Alcohol Anonymous meetings, if recommended by doctor. Yes No Allergy treatment Products and household improvements to treat allergies are generally not eligible if the product is one that would be owned anyway (such as pillows or vacuum cleaners). However, if the physician prescribes products such as air purifier or water filter to treat a specific medical condition, they may be allowable. Yes No Alternative Healer Fees Any recommendations for Supplements please see Nutritional Supplements Yes No Ambulance N/A Yes No Animal Aid i.e. expenses incurred in the care of service animals are eligible Yes Yes Antacids and Heartburn Relief May qualify if prescribed by a doctor No No Anti-itch Cream May qualify if prescribed by a doctor No No Artificial Limb N/A Yes No Artificial Teeth N/A Yes Yes Aspirin See Over the Counter Medicine No No Athlete's Foot Treatment May qualify if prescribed by a doctor No No Baby sitting Child care, and nursing services for a normal, healthy baby. Not even if the expenses enable you to get medical or dental treatment. No No Birth Control Pills N/A Yes No Body Scans N/A Yes No Braille Books and Magazines. For visually impaired person. Only the amount above the cost of regular printed material. Yes Yes Breast Pumps N/A Yes No Breast Pumps No, unless there is an underlying medical reason. No No Bridges, Crowns, Etc. N/A Yes Yes Car modifications For physically handicapped person. If a vehicle has been specially designed, only the difference between the specially designed vehicle and a regular car can be included. The cost of operating a specially equipped car can not be included, except as discussed under Transportation. Yes No Chiropractor N/A Yes No Christian Science Christian Science Practitioner. Amount paid to Christian Science practitioners for medical care. Yes No Co Payments N/A Yes No Cold Medicines (OTC) May qualify if prescribed by a doctor No No Concierge medical fee Membership fees billed for future medical services No No Contact Lens Expense of contact lenses needed for medical reason. Also cost of equipment and materials required for using contact lenses (such as saline solution and enzyme cleaner). Yes Yes Contraceptives (Non oral) N/A Yes No Controlled Substances Any controlled substance (such as marijuana, laetrile, etc.) in violation of federal law. No No CORD Blood Storage Potentially qualifying if for immediate use (within a plan year) No No Cosmetic Surgery Any unnecessary cosmetic surgery. This applies to any procedure that is directed at improving the patient's appearance and does not meaningfully promote the proper function of the body or prevent or treat illness or disease. Procedures such as face lifts, hair transplants, hair removal (electrolysis), and liposuction generally are not deductible. Cosmetic surgery is allowable if it is necessary to improve a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or a disfiguring disease. No No Cosmetic Surgery Cosmetic Surgery is not eligible for reimbursement under code section 125 No No Cosmetics Not even eligible with a doctor's note No No Crutches N/A Yes No Debt Counseling N/A No No Deductible N/A Yes No Dental Care Routine (toothpaste, Toothbrushes, Mou Not even eligible with a doctor's note No No Dental or Vision Co Payments N/A Yes Yes Dental or Vision Deductible N/A Yes No Dental Treatment Amounts paid for dental treatment, including fees paid to dentists for X-rays, fillings, braces, extractions, dentures, etc. Yes Yes Dentures N/A Yes No Diabetic Supplies N/A Yes No Diaper Service Not unless they are needed to relieve the effects of a particular disease. No No Drug Addiction Amounts paid for an inpatient's treatment at a therapeutic center for drug addiction. This includes meals and lodging at the center during treatment. Yes No Drugs See Medicines. Yes No Education Schools and Education, Special. Cost of special school for mentally impaired or physically disabled person if the main reason for using the school is its resources for relieving the disability. For example, the following costs are eligible: teaching Braille to a visually impaired child, teaching lip reading to a hearing impaired child, or giving remedial language training to correct a condition caused by a birth defect. The cost of meals, lodging, and ordinary education supplied by a special school can be included in medical expenses only if the main reason for the child's being there is the resources the school has for relieving the mental or physical disability. Does not include the cost of sending a problem child to a special school for benefits the child may get from the course of study and the disciplinary methods. Yes No Electrolysis Hair Removal. See Cosmetic Surgery. No No Electronic Cigarettes N/A No No Exercise Equipment Potentially qualifying if accompanied with a doctor's certification of medical necessity No No Eye Exams N/A Yes Yes Eye Glasses (Prescription) N/A Yes Yes Eye Patches N/A Yes No Eyeglasses Amounts paid for eyeglasses and contact lens needed for medical reasons. Also fees for eye examinations. Yes Yes Fertility Enhancement Includes cost for procedures such as in vitro fertilization (including temporary storage of eggs or sperm) and surgery including an operation to reverse prior surgery that prevents you from having children. Reimbursed only after services have been provided (no advance payments). Yes No Fertility Enhancement N/A Yes No First Aid N/A Yes No Funeral Expenses N/A No No Guide Dog Includes: cost of a guide dog or other animal to be used by a visually-impaired or hearing-impaired person, cost of a dog or other animal trained to assist persons with other physical disabilities, and care of the specially trained animals. Yes Yes Health Club Dues Cannot include health club dues, YMCA dues, or amounts paid for steam baths for general health or to relieve physical or mental discomfort not related to a particular medical condition. No No Health Institute Fees paid for treatment health institute only if the treatment is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. Yes No Hearing Aids Both the cost of the hearing aid and the batteries to operate it. Yes No Home Care See Nursing Services. Yes No Homeopathic Supplements or Herbs Potentially qualifying if accompanied with a doctor's certification of medical necessity No No Hospital Services Amounts paid for the cost of inpatient care at a hospital or similar institution if the main reason for being there is to receive medical care. This includes amounts paid for meals and lodging. See Lodging. Yes No Hypnosis To treat a medical condition Yes No Illegal Operations N/A No No Incontinence Products i.e. Depends, Serene Yes No Insulin Insulin is the only eligible drug that does not need a prescription. Yes No Insurance Premiums N/A No No Joint Support Bandages and Hosiery N/A Yes No Laboratory Fees N/A Yes No Lactation Supplies N/A Yes No Lamaze classes As far as the classes relate to child rearing or to amounts attributable to coach or significant other. No No Laser Eye Services Surgery to improve vision, such as radial keratotomy or other laser surgery. Must be done primarily to promote the correct function of the eye. Yes Yes Laser Hair Removal Potentially qualifying if accompanied with a doctor's certification of medical necessity No No Learning Disability Tuition fees paid to a special school for a child who has severe learning disabilities caused by mental or physical impairments, including nervous system disorders. The doctor must recommend that the child attend the school.Also, tutoring fees paid on doctor's recommendation for the child's tutoring by a teacher who is specially trained and qualified to work with children who have severe learning disabilities. Yes No Lessons Dancing or Swimming. Cost of dancing lessons, swimming lessons, etc, even if they are recommended by a doctor, are not allowable if they are only for improvement of general health. No No Lodging Up to $50 per night per individual while away from home primarily and essential to medical care if the following is true: medical care is provided by physician in a licensed hospital (or equivalent), no significant element of personal pleasure, recreation, or vacation is involved. Yes No Lodging at Hospital Will qualify if the main reason for being there is to receive medical care. No No Lodging not at a Hospital Up to $50 per night will qualify if these conditions are met: (1) the lodging is primarily for and essential to medical care; (2) the medical care is provided by a physician in a licensed hospital or medical care facility related to (or equivalent to) a licensed hospital; (3) the lodging isn't lavish or extravagant; and (4) 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). No No Lodging of a companion Will qualify if accompanying a patient for medical reasons and all of the conditions described under Lodging not at a hospital are also met. For example, if a parent is traveling with a sick child, up to $100 per night ($50 for each person) will qualify. No No Marijuana See Controlled Substances. No No Marriage/Family Counseling Potentially qualifying if accompanied with a doctor's certification of medical necessity No No Massage Therapy Potentially qualifying if accompanied with a doctor's certification of medical necessity No No Meals Cost of meals at a hospital or similar institution if the main purpose for being there is to get medical care. Yes No Meals at a Hospital Will qualify if the main reason for being there is to receive medical care. No No Meals not at a Hospital Meals that are not part of inpatient care do not qualify. No No Meals of a companion Won't qualify even if accompanying a patient for medical reasons. No No Medical Services Cost of legal medical services provided by physicians, surgeons, specialists, or other medical practitioners. Yes No Medicines Prescribed medicines are eligible. Prior to Jan.1, 2011 over-the-counter medicines are eligible. Beginning Jan. 1, 2011 all medicines including over-the-counter will require a prescription to be eligible. Yes No Monitory device (Blood Pressure, Cholesterol N/A Yes No Motion Sickness Medications (OTC) May qualify if prescribed by a doctor No No Nursing Services Wages and other amounts paid for nursing services. Services do not need to be provided by a nurse as long as the services are of a kind generally performed by a nurse. Accompanying employment taxes are eligible. Yes No Nutritional Supplements Cannot include the cost of nutritional supplements, vitamins, herbal supplements, natural medicines, etc., unless they can only be obtained legally with a recommendation from a medical professional to treat a specific condition. No No Office Fees (Medical) N/A Yes No Office Fees (Vision or Dental) N/A Yes Yes Operations Costs of legal operations, except for cosmetic surgery. Yes No Optometrists See Eyeglasses. Yes Yes Orthodontia Expenses Orthodontia expenses as services occur Yes Yes Osteopath Eligible. Yes No Over The Counter Medicines Prior to Jan. 1, 2011 over-the-counter medicines are eligible if used to treat a medical condition. After Jan. 1, 2011, over-the-counter medicines are only eligible with a prescription. No No Oxygen Cost of oxygen and oxygen equipment to relieve breathing problems caused by a medical condition. Yes No Pain Reducers (OTC) May qualify if prescribed by a doctor No No Patterning Exercises Amounts paid to an individual for giving patterning exercises to a mentally retarded child. (These exercises consist mainly of coordinated physical manipulation of the child's arms and legs to imitate crawling and other normal movements. Yes No Personal Use Items Cannot include any items ordinarily used for personal, living, or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. For example, the cost of a wig purchased upon the advice of a physician for the mental health of a patient who has lost all of his or her hair from disease can be included with medical expenses. Where an item purchased in a special form primarily to alleviate a physical defect is one that in normal form is ordinarily used for personal, living, or family purposes, the excess of the cost of the special form over the cost of the normal form is a medical expense. No No Physical Exams N/A Yes No Physical Therapy N/A Yes No Pregnancy Tests N/A Yes No Prescription Drugs N/A Yes No Preventive Care i.e. immunizations, annual medical and dental exams and associated lab and diagnostics testing, etc. Yes Yes Prosthesis See Artificial Limb. Yes No Psychiatric Care Includes cost of supporting a mentally ill dependent at a specially equipped medical center where the dependent receives medical care. Yes No Psychoanalysis Except for psychoanalysis that is part of training to be a psychoanalysis. Yes No Psychologist N/A Yes No Sleep Aids (OTC) May qualify if prescribed by a doctor No No Speech Therapy N/A Yes No Sperm and Egg Storage Potentially qualifying if for immediate use (within a plan year) No No Sterilization Cost of a legal sterilization. No No Stomach & Digestive Relief (OTC) May qualify if prescribed by a doctor No No Stop-Smoking Programs Does not include cost of drugs that do not require a prescription, such as nicotine gum or patches, that are designed to help stop smoking. Yes No Surgery See Operations. Yes No Teeth Whitening N/A No No Telephone Cost and repair of special telephone equipment that lets a hearing-impaired person communicate over a regular telephone. Yes No Television Cost of equipment that displays the audio part of television programs as subtitles for hearing-impaired persons. This may be the cost of an adapter that attaches to a regular set. or the cost of a specially equipped television that exceeds the cost of the same model regular television set. Yes No Therapy Therapy received as medical treatment. Yes No Tooth or Mouth Pain Relief (OTC) May qualify if prescribed by a doctor No No Transplants Includes medical expenses for surgical, hospital, laboratory, and transportation expenses for a donor or a possible donor of a kidney or other organ. Yes No Transportation Costs for Med Care These expenses will qualify if the expenses are primarily for and essential to medical care. These include care expenses, bus, taxi, train, plane, and ferry fares, and ambulance services. Instead of actual car expenses, a standard mileage rate (23.5 cents in 2011 and 23 cents in 2012) for use of a car to obtain medical care is allowed. Parking fees and tolls can also qualify. No No Transportation Costs for person not receiving Med Will qualify in some cases. Transportation expenses of the following persons will qualify: (1) a parent who must go with a child who needs medical care; (2) a nurse or other person who gives injections, meds, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone; and (3) an individual who travels to visit a mentally ill dependent, if such visits are recommended as part of treatment. No No Vaccinations N/A Yes No Vaporizers or Humidifiers N/A Yes No Vasectomy Eligible. Yes No Veneers Potentially qualifying if accompanied with a doctor's certification of medical necessity No No Vitamins Potentially qualifying if accompanied with a doctor's certification of medical necessity No No Weight Loss Program Cannot include the cost of a weight-loss program in medical expenses if the purpose of the weight control is to maintain your general good health. But you can include the cost of a weight-loss program undertaken at a physician's direction to treat an existing disease (such as heart disease). No No Weight-Loss Program Only if program is undertaken at a physician's direction to treat an existing disease. Cannot be for maintenance of good health. Does not include any food products that would replace general nutrition. Yes No Wheelchair Amounts paid for an autoette or a wheelchair used mainly for the relief of sickness or disability, and not just to provide transportation to and from work. The cost of operating and keeping up the autoette or wheelchair is also a medical expense. Yes No X-ray fees If for medical reasons. Yes No `