HEALTH CARE ACCOUNT - WHAT’S ELIGIBLE Examples of Eligible Expenses for 2012

See IRS Publication 502 For More Information.
Examples of Eligible Expenses for 2012
Note: If you simultaneously participate in a Medical Health Savings Account (HSA), you may use your Health
Care Flexible Spending Account only for eligible dental and vision expenses.
To qualify for reimbursement, health care expenses not covered by your medical and dental plan must be
considered expenses for medical care under Section 105(b) or 213(d)(1) of the Internal Revenue Code.
Examples include:
Deductibles and copayments under your medical and dental plan or other medical and
dental plan covering your eligible dependents, such as:
Hospital deductible and copayment
Physician visit copayment
Prescription drug copayment
Durable medical equipment, including diabetic test strips and syringes
Dental copayments for restorative care or orthodontia or dental implants
Expenses not paid by your medical and dental plan or by any other medical or dental
plan covering your eligible dependents, such as:
Prescription eyeglasses, contact lenses, and laser eye surgery
Hearing care, including hearing aids and tests not reimbursed by your medical plan
Services and prescription drugs for infertility treatment
Uncovered health care services obtained outside of the provider network
Mental health copayments and services over medical limits
Smoking cessation drugs prescribed by a physician
Weight-loss programs related to hypertension, diabetes, or other medical conditions
Expenses in excess of medical or dental plan limits (e.g., orthodontic expenses greater than the limit set by
your dental plan)
Eye care supplies (e.g., contact lens cleaning, saline solutions)
Charges for certain other medical services that would qualify as tax deductible medical expenses under IRS
rules (Note: not all expense items listed in IRS Publication 502 are reimbursable expenses under a Health
Care Flexible Spending Account)
Certain over-the-counter (OTC) items such as those listed below that are purchased for treatment of a specific
medical condition. Note: all reimbursable OTC expenses may only be reimbursed in reasonable quantities, such
as one- to two-month supplies.
Adult incontinence products (e.g., Depends)
Breast pumps/lactation supplies
Contact lens solution/eye drops
Contraceptives and birth control products
Ear supplies (e.g., ear plugs)
First aid supplies
Hand sanitizer
Health monitors (e.g., blood pressure, cholesterol, HIV, thermometers)
Hearing aid batteries
Heat wraps (e.g., ThermaCare)
Heating pads/hot water bottles
Insulin and diabetic supplies
Pregnancy tests/ovulation kits
Sunscreen (SPF 30 and greater)
Supports/braces (e.g., ankle, knee, wrist, therapeutic glove)
Certain over-the-counter (OTC) expenses such as those listed below if additional substantiation of a
prescription is provided. This includes a medical provider's written prescription stating: patient's name, name
of medicine/drug, diagnosis or medical condition warranting the medication, dosage requirements, and signature
of medical provider.
Acne treatments/medications
Joint treatment (e.g., Glucosamine)
Allergy and sinus medications (e.g., Benadryl, Claritin, Sudafed)
Lactose intolerant pills
Anti-fungal medications (e.g., Lotramin AF)
Motion sickness pills
Anti-itch medications (e.g., Caladryl, Cortizone)
Nasal sprays for congestion (e.g., Afrin)
Nicotine patches/gum/lozenges
Cold sore medications
Orthopedic inserts/shoes
Cough, cold, and flu remedies
Pain relievers (e.g., aspirin, Excedrin, Tylenol, Advil, Motrin)
Sleeping aids
Dietary supplements (e.g., certain vitamins, minerals)
St. John's Wort
Fiber supplements
First aid creams
Toothache relievers (e.g., Oragel)
Gastrointestinal aids (e.g., antacids, anti-diarrhea medicines,
non-fiber laxatives, nausea medication)
Topical ointments
Herbal medicines
Weight-loss drugs
Hormone therapy
Yeast infection creams (e.g., Monistat)
Wart remover medications
Any expense that may be reimbursed from another source, such as insurance
Certain over-the-counter expenses, such as those listed below:
Blemish concealer
Insect repellant
Cosmetics/facial creams
Lip balms (e.g., ChapStick®)
Dental care products (e.g., dental floss, toothpaste/brushes,
cleaning systems)
Medicated shampoos
Dietary food or drink products
Feminine hygiene products
Hair growth treatments
Moisturizers/skin lotions
Most vitamin and minerals
Mouthwash/fluoride rinse
Suntan lotions
Teeth-whitening products
Cosmetic surgery or treatment, such as a facelift, liposuction, hair transplants, electrolysis, collagen injections,
botox injections
Dental procedures done solely for cosmetic reasons, such as bleaching, bonding, laminates, or veneers
Drugs, such as Renova, Retin-A, Minoxidril, Propecia, or Rogaine, used solely for cosmetic reasons
Employment or flight physicals
Expenditures that are merely beneficial or educational for your general health
Expenses incurred during prior plan years
Expenses that are incurred after your termination date unless you elect to prefund your account or continue
through COBRA
Expenses that are incurred before your effective date
Eyewear service agreement or insurance unless it includes a check-up
Finance charges, late fees, gratuities, or charges for failed/missed appointments
Health club dues, YMCA/YWCA dues, or charges for steam baths or massages for your general health or to
relieve physical or mental discomfort
Massage therapy unless prescribed by a physician for a specific medical condition
Non-prescription eyeglasses (frames only), sunglasses, clip-ons, and contact lenses
Over-the-counter (OTC) expenses not substantiated with the required prescription
Premiums for long-term care coverage
Premium payments for any insurance or HMO contract, such as the insurance premium paid for an individual
policy or for the group insurance/HMO premium for you or your eligible dependents even if the premium was
paid with after-tax dollars
Prescription drugs purchased outside the U.S.
Weight-loss programs for your general health even when prescribed by a physician