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Microsoft word - ee-05 elgible expenses for medical fsas.doc

The Medical Flexible Spending Account is used for tax-deductible health care expenses not paid by insurance for yourself,
your spouse and anyone you claim as a dependent on your federal income tax return.
On this page, we provide a partial list of eligible expenses you may be reimbursed for through your Medical Flexible
Spending Account (FSA) as well as a list of ineligible expenses. Page 2 is a list of reimbursable over-the-counter
medications. We also provide a partial alphabetical list of eligible expenses starting on page 3. For a complete list, see IRS
Publication 502: Medical and Dental Expenses. You can download the publication at www.swerdlin.net/flexpak.
Medical Expenses
• Halfway house fees (care for helping an individual adjust • Medical deductibles, co-payments and coinsurance from life in a mental hospital to community living) • Medical charges over the usual and customary limits • Alcoholism or drug dependency payments to treatment • Cosmetic surgery (only if required to treat an illness, • Analysis fees (for psychotherapy by a licensed practitioner) • Chiropractic charges (within the scope of license) • Expenses for medical services or supplies not covered by • Acupuncture fees (performed by licensed practitioner) • Learning disability tutoring by licensed school or therapist for dependent with severe learning disability • Lifetime care, treatment, or training of a mentally or • Well-baby care not covered by medical insurance plan • Nursing home confinement while receiving treatment for an illness or injury (but regular nursing home care is not Experimental surgery (only if it is a legal operation) Over-the counter-medications (see Accepted Over-The Ineligible Expenses
Dental Expenses
Orthodontia expenses not covered by dental insurance plan Routine examinations not covered by dental insurance plan Cosmetic surgery (only if required to treat an illness, injury, or disfiguring disease) Vision Care
• Marijuana or other controlled substances • Massage Therapy to relieve stress or depression Hearing Care
• Varicose Vein/Spider Vein Treatments • Special telephone for the hearing impaired Other Miscellaneous Eligible Expenses
Therapy (speech, physical, or occupational)
Accepted Over-The-Counter Medications
Antiseptics

• Antiseptic wash or ointment for cuts Health Aids
Stomach Care
Asthma Medications
Cold, Flu and Allergy Medications
Pain Relief
Acceptable with Letter from
Physician
Personal Test Kits
Diabetes
Skin Care
Ear/Eye Care

Not Acceptable
• Aromatherapy
Alphabetical Listing of Eligible Expense Examples.
For a complete list, see IRS Publication 502: Medical and Dental Expenses. You can download the publication at
www.swerdlin.net/flexpak.
A
Acupuncture - if it is to treat a medical condition.
Air Purifier - only if prescribed by a physician to treat a specific medical condition such as a severe allergy.
Alcoholism - amount paid for inpatient treatment, including meals and lodging, at a therapeutic center for alcohol
addiction.
Ambulance
Artificial limbs
Artificial teeth
Automobile modifications for physically handicapped person
Birth control pills - if available only by physician's prescription
Blood pressure monitoring devices
Braille books and magazines - only amount paid by visually impaired person, above the cost of regular printed
material.
Chiropractors’ fees - if for treatment of a specific medical condition.
Christian Science practitioners’ fees - if payments are for medical care.
Coinsurance
Contact lenses and related materials and equipment
Contraceptive prescriptions
Co-payments
Crutches
Dentists’ fees (for treatment other than cosmetic services)
Dentures
Diabetic supplies
Diagnostic services
Ear plugs - if prescribe by a physician for a specific medical condition.
Eye exams, eyeglasses, and related equipment and materials
Fees associated with organ donations
Fees for the computer storage of medical records
Fertility treatments - if the treatment impacts the participant or a dependent of the participant. Includes shots,
treatment, and surgery.
Flu shots
Fluoridation device - amount should be limited to cost allocable to current plan year.
Guide dog or other animal aide - amount paid for purchase, training, and care of animals used by a vision impaired
or hearing impaired person.
Gynecologists’ fees
Health insurance deductibles (which are associated with specific costs)
Hearing aids/batteries
Hearing trained cat
Hospital services
Hypnosis for medical reasons
Immunizations/vaccinations
Laboratory fees
Language training for child with dyslexia or disabled child
Laser eye surgery
Lead based paint removal - for the cost of removing lead-based paints from surfaces in the home to prevent a child
who has or has had lead poisoning from eating the paint. These surfaces must be in poor repair and with the child's
reach. The cost of repainting is not a medical expense.
Learning disability - amount paid to special school or specially-trained teacher, which is prescribed by physician,
for a child who has severe learning disabilities caused by mental or physical impairments
Legal fees associated with the commitment of a mentally ill person
Medical conference admission and transportation to/from
Medical monitoring and testing devices (e.g., blood pressure monitor, syringes, glucose kit, etc.)
Medical services
Medicines - if amounts are paid for physician-prescribed medicines and drugs.
Mileage related specifically to an eligible medical visit
Norplant insertion or removal
Nursing services
Obstetrical fees
Occlusal guards to prevent teeth grinding
Orthodontics
Orthopedic shoes
Osteopath
Ovulation monitor
Oxygen - amount paid for oxygen and equipment for breathing problems caused by a medical condition.
Physical exams - but not employment-related physicals
Physical therapists’ fees
Pregnancy test - over the counter
Prescription drugs
Prescription eyeglasses and/or contact lenses
Psychiatrists’ fees
Psychologists’ fees
Psychotherapists’ fees
Radial keratotomy
Routine physicals
Seeing-eye dog (purchase, training & care)
Skilled nurses’ fees
Smoking cessation treatments and prescriptions
Solutions for the care and maintenance of contact lenses
Speech therapists’ fees
Sterilization fees
Sunglasses - if they are prescription sunglasses
Telephone for hearing impaired
Therapy - amounts paid for therapy received as medical expenses may be deductible.
Transplants - amounts paid for surgical, hospital, laboratory, and transportation expenses for organ donor.
Treatment for substance addiction
Transportation expenses - if for medical reasons and is reimbursed at 12 cents per mile.
Vaccines
Vasectomy
Wheelchair
X-ray fees - amounts paid for X-rays received for medical reasons.

Source: http://daypak.net/pdfs/EE-05-ElgExpMed.pdf

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