Expense Is expense qualifying? Comments and special rules Plans AA Meetings Eligible Transportation to AA meetings is also eligible. FSA, HRA, HSA Abdominoplasty (tummy tuck) Not Eligible FSA, HRA, HSA Acid Reflux Pillow Eligible Examples: MedCline Reflux Pillow, acid reflux pillow, pillow case for acid reflux pillow FSA, HRA, HSA Acne Medicine Eligible Because acne is considered a disease, the cost of acne treatment will generally qualify. However, the cost of routine skin care does not qualify. And when the expense has both medical and cosmetic purposes, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required. FSA, HRA, HSA Activated Charcoal Eligible FSA, HRA, HSA Activity Fees Not Eligible DCA Acupressure Rx/MN FSA, HRA, HSA Acupressure Mat Eligible FSA, HRA, HSA Acupressure Wrist Band Eligible FSA, HRA, HSA Acupuncture Eligible FSA, HRA, HSA Adaptive equipment Eligible Includes various items that assist individuals in performing activities of daily living. To qualify, the item must be used to relieve or alleviate sickness or disability. Where applicable, only amounts above the cost of the regular version of the item will qualify. FSA, HRA, HSA Adoption, Pre-Adoption Medical Expenses Eligible Medical expenses incurred before an adoption is finalized will qualify, if the child qualifies as your tax dependent when the services/items are provided. Depending on the nature of the item, other special rules may apply. For example, if the equipment is a permanent upgrade to the home (ex: elevator), it would qualify as a Capital Expense and follow the appropriate rules for that expense type. See Capital expenses and Home improvements. FSA, HRA, HSA Adult Daycare  Eligible Will qualify only if (1) such expenses are not for medical services; (2) the elderly person is a qualifying individual; and (3) in the case of services provided outside the employee’s household, the person still regularly  spends at least eight hours each day in the employee’s household.  Elder day care will often qualify, but around-the-clock care in a nursing home will not. Note that long-term care insurance will not qualify.  DCA After-School Care or Extended Day Programs Eligible Will qualify if used to enable the employee and spouse to be gainfully employed. Programs that are generally educational in nature (e.g., tuition) will not qualify.  DCA Agency Fee for Child Care Eligible Will qualify if it is an expense that must be paid in order to obtain the related care. However, the fee cannot be reimbursed until care is provided. Fees that are forfeited (e.g., because the employee selects a different provider) will not qualify.  DCA Air Conditioner Rx/MN The primary purpose must be to treat or alleviate a medical condition, and the expense must not have been incurred “but for” the condition. If it is attached to a home (such as central air conditioning), only the amount spent that is more than the value added to the property will qualify. See Capital expenses. FSA, HRA, HSA Air Filter Rx/MN FSA, HRA, HSA Air Purifier Rx/MN To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required. Several special rules apply. See Air conditioner and Capital expenses. FSA, HRA, HSA Airborne Rx/MN FSA, LMSA, HRA, HSA Airfare Related to Medical Treatment Eligible Airfare not related to medical treatment or care is not eligible. See Transportation expenses for person to receive medical care. FSA, HRA, HSA Airline Flights Not Eligible Commuter Alcoholism / Substance Abuse Treatment Eligible FSA, HRA, HSA Allergy Medicine Eligible Examples: Alavert, Claritin, Zyrtec, Loratadine. FSA, HRA, HSA Allergy Products and Treatments Rx/MN E.g. Household improvements to treat allergies. Expenses generally won't qualify if the product would be owned even without allergies, such as a pillow or a vacuum cleaner. See Air purifier; Air conditioner; and Capital expenses. FSA, HRA, HSA Allergy Testing Eligible FSA, HRA, HSA Alli Rx/MN FSA, HRA, HSA Alopecia Treatment Rx/MN Normal male pattern baldness treatment is not eligible. If the sole purpose is to enhance appearance, this would be considered a cosmetic expense. FSA, HRA, HSA Alternative Healers or Treatment Rx/MN FSA, HRA, HSA Ambulance and Emergency Room Eligible FSA, HRA, HSA Analgesics (painkillers) Eligible Examples: Advil, Aspirin, Tylenol, Acetaminophen, Ibuprofen. FSA, HRA, HSA Annual Checkups Eligible Documentation must clearly show that the checkup is for preventative care and not for an existing disease, condition, or ailment LMSA Antacids / Acid Controller Eligible Examples: Maalox, Prilosec OTC, Zantac. FSA, HRA, HSA Antibiotics & Antibiotic Ointments Eligible Examples: Bacitracin, Neosporin, Polysporin. FSA, HRA, HSA Anti-Embolism Socks, Stockings Eligible FSA, HRA, HSA Anti-Fungal treatments Eligible FSA, HRA, HSA Antihistamines Eligible Examples: Benadryl, Claritin, Zyrtec. FSA, HRA, HSA Anti-Itch Cream or Lotion Eligible Examples: Benadryl, Cortaid, Ivarest. FSA, HRA, HSA Anti-Parasitic Medication Eligible FSA, HRA, HSA Antiseptics Eligible FSA, HRA, HSA Anti-Snore Guards Rx/MN Will qualify is being used to treat, mitigate, diagnose or cure a specific medical condition FSA, HRA, HSA Appearance Improvements Not Eligible FSA, HRA, HSA Applications, Electronic (Apps) Rx/MN Will qualify only if recommended to treat an illness diagnosed by a physician. The purpose of the expense must be to treat the disease rather than to promote general health or for non-medical purposes such as scheduling appointments. FSA, HRA, HSA Arm Sling Eligible FSA, HRA, HSA Aromatherapy Not Eligible FSA, HRA, HSA Arthritis Gloves Eligible IMAK, ZenToes, Neo G, Dr. Scholl's FSA, HRA, HSA Arthritis Medicine Eligible FSA, HRA, HSA Artificial Limbs Eligible FSA, HRA, HSA Artificial Teeth Eligible FSA, LMSA, HRA, HSA Arts and Crafts Fee  Not Eligible    DCA Assisted Living  Not Eligible FSA, HRA, HSA, DCA Asthma Delivery Devices Eligible Delivery devices (e.g., inhalers and nebulizers) will qualify. FSA, HRA, HSA Asthma Medicine Eligible FSA, HRA, HSA Asthma Oxygen Flow Monitor Eligible FSA, HRA, HSA Athletic Mouth Guards Not Eligible FSA, HRA, HSA Au Pair  Eligible Will qualify to the extent that the amounts paid are for the care of a qualifying individual. Household services not directly related to the care of the qualifying individual will not qualify. DCA Automated External Defibrillator (AED) Eligible FSA, HRA, HSA Automobile Modifications Rx/MN To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition (e.g., a physical handicap) is normally required. But see Capital expenses. Expenses of operating a specially equipped car (other than for medical reasons—see Transportation) do not qualify. FSA, HRA, HSA Autopsy Not Eligible FSA, HRA, HSA B-12 Injections Rx/MN Requires a Medical Necessity Form for approval FSA, HRA, HSA Baby Breathing Monitor Eligible Examples: Snuza, Owlet FSA, LMSA, HRA, HSA Baby Doppler - Fetal Monitor Eligible Example: Sonoline B FSA, LMSA, HRA, HSA Baby Oil Not Eligible FSA, HRA, HSA Baby Powder Not Eligible FSA, HRA, HSA Babysitter (inside or outside employee’s household)  Eligible Will qualify if used to enable the employee and spouse to be gainfully employed. Will not qualify if the babysitter is (1) under age 19 and is the employee's child, step-child, or eligible foster child; (2) an individual for whom the employee or spouse can claim a deduction on IRS Form 1040; (3) the employee's spouse; or (4) a parent of the employee's under-age-13 qualifying child.  DCA Back-up or Emergency Care  Eligible Will qualify if used to enable the employee and spouse to be gainfully employed and other applicable conditions are met. DCA Bactine Eligible FSA, HRA, HSA Bandages, Elastic Eligible Example: Ace bandages, athletic bandages. Includes bandage clips FSA, HRA, HSA Bandages, for Torn or Injured Skin Eligible Examples: Band-Aid, Curad, butterfly bandages FSA, HRA, HSA Batteries Eligible Will only qualify if used to operate a device that is itself a qualified expense (e.g., a Hearing aid). FSA, HRA, HSA Bed Wetting Aids Eligible Examples: Bed Wetting Alarms FSA, HRA, HSA Before-School Care or Extended Day Programs Eligible Will qualify if used to enable the employee and spouse to be gainfully employed. Programs that are generally educational in nature (e.g., tuition) will not qualify.  DCA Behavioral Modification Programs Rx/MN FSA, HRA, HSA Bifocals Eligible FSA, LMSA, HRA, HSA BioFreeze Eligible FSA, HRA, HSA Birth Control Pills Eligible FSA, LMSA, HRA, HSA Birthing Classes Eligible Expenses may qualify to the extent that instruction relates to birth and not childrearing. The fee should be apportioned to exclude instruction in topics such as newborn care. FSA, HRA, HSA Bladder Infection Relief Eligible Example: Azo FSA, HRA, HSA Blood Pressure Monitor or Unit Eligible FSA, LMSA, HRA, HSA Blood Storage Rx/MN Fees for temporary storage may qualify under some circumstances, such as where the blood is collected as part of the diagnosis, treatment, or prevention of an existing or imminent medical condition (e.g., in advance of a scheduled surgery for use in a possible transfusion). Fees for indefinite storage, just in case the blood might be needed, would not be considered medical care. FSA, HRA, HSA Blood Type Test Kit Not Eligible FSA, HRA, HSA Blood-Sugar Test Kits and Test Strips Eligible FSA, LMSA, HRA, HSA Boarding School  Not Eligible Will not qualify as it is education in nature and generally includes hours when the employee and spouse are not gainfully employed.  DCA Body Restoration Technique Rx/MN Will qualify only if recommended to treat an illness diagnosed by a physician. The purpose of the expense must be to treat the disease rather than to promote general health. FSA, HRA, HSA Body Scan Eligible Examples: PET Scan, CT scan, etc. FSA, LMSA, HRA, HSA Books, Health-Related Rx/MN Will qualify only if recommended to treat an illness (such as asthma or diabetes) diagnosed by a physician. The purpose of the expense must be to treat the disease rather than to promote general health. FSA, HRA, HSA Boppy Pillow Not Eligible FSA, HRA, HSA Braille Books and Magazines Eligible Only amounts above the cost of regular printed material will qualify. FSA, HRA, HSA Breast Implant Removal Rx/MN FSA, HRA, HSA Breast Milk Not Eligible FSA, HRA, HSA Breastfeeding/Lactation Supplements Rx/MN FSA, HRA, HSA Breast Pump and Supplies Eligible Breast pumps and other supplies that assist in lactation will qualify such as storage bottles, storage bags, car adapter, disposable or gel pads, Lanolin, and cleaning wipes. Note that items and devices that do not help with lactation but merely make it more convenient (e.g., special bras) will not qualify. FSA, HRA, HSA Breast Pump Bustier Eligible FSA, HRA, HSA Breast Pump Carrying Case Eligible FSA, HRA, HSA Breast Reconstruction Surgery Following Mastectomy Rx/MN Will qualify to the extent that surgery was done following a mastectomy for cancer; includes breast prosthesis. This is an exception to the general rules regarding cosmetic procedures. FSA, HRA, HSA Breast Reduction Rx/MN FSA, HRA, HSA Breastfeeding Classes Eligible FSA, HRA, HSA Breastmilk Alcohol Test Strips Rx/MN FSA, HRA, HSA Breathalyzer Eligible FSA, LMSA, HRA, HSA Bug Spray / Insect Repellent Not Eligible Examples: Cutter, OFF! FSA, LMSA, HRA, HSA Bus Fare Eligible Commuter Caffeine Pills Not Eligible FSA, HRA, HSA Calamine Lotion Eligible FSA, HRA, HSA Calcium Supplements Rx/MN FSA, HRA, HSA Cancer Screenings Eligible FSA, LMSA, HRA, HSA Cane Eligible FSA, HRA, HSA Canker Sore Treatment Eligible FSA, HRA, HSA Capital Expenses Rx/MN Improvements or special equipment added to a home (for example, an Elevator or Inclinator) or other capital expenditures (such as Automobile modifications for a physically handicapped person) may qualify if the primary purpose of the expenditure is medical care and the expense would not be incurred “but for” this purpose. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required. How much of the expense would qualify depends on the extent to which the expense permanently improves the property. FSA, HRA, HSA Car Maintenance Not Eligible Commuter Car Modifications Rx/MN FSA, HRA, HSA Car Seats Not Eligible FSA, HRA, HSA Carpal Tunnel Wrist Support Eligible Examples: IMAK, Polar Ice, CarpalAID, KT Tape FSA, HRA, HSA Cast Cover Eligible FSA, HRA, HSA Catheter Eligible FSA, HRA, HSA Cayenne Pepper Rx/MN FSA, HRA, HSA Chair, Specialized or Ergonomic Rx/MN FSA, HRA, HSA Chauffeur  Not Eligible DCA Chelation Therapy Eligible FSA, HRA, HSA Chemotherapy Eligible FSA, HRA, HSA Chest Rub Eligible Example: Vicks Vapor Rub FSA, HRA, HSA Child Care Eligible DCA Childbirth Classes Eligible Expenses may qualify to the extent that instruction relates to birth and not childrearing. The fee should be apportioned to exclude instruction in topics such as newborn care. FSA, HRA, HSA Chinese Herbal Practitioner Rx/MN FSA, HRA, HSA Chiropractor Treatment Eligible FSA, HRA, HSA Choking First Aid Eligible Example: LifeVac Home and Travel Kit FSA, HRA, HSA Cholesterol Test Kit Eligible FSA, LMSA, HRA, HSA Chondroitin Eligible Example: Osteo Bi-Flex FSA, HRA, HSA Christian Science Practitioners Eligible FSA, HRA, HSA Circumcision Eligible FSA, HRA, HSA Classes, Health-Related Rx/MN Expenses may qualify only if recommended to treat an illness (such as asthma or diabetes) diagnosed by a physician. The purpose of the expense must be to treat the disease rather than to promote general health. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the class to treat a specific medical condition is required. FSA, HRA, HSA Clothing  Not Eligible DCA Club Dues and Fees Rx/MN FSA, HRA, HSA COBRA Premiums Eligible HRA, HSA Cocoa Butter Not Eligible FSA, HRA, HSA Coconut Oil Not Eligible FSA, HRA, HSA Coinsurance Amounts Eligible FSA, HRA, HSA Cold / Hot Packs Eligible Example: Thermacare. Only cold/hot packs sold as medical supplies will qualify; those sold for other purposes (e.g., to keep beverages cold or hot) won't qualify. FSA, HRA, HSA Cold Medicine Eligible Examples: Comtrex, Sudafed, Vicks, Nyquil, Dayquil FSA, HRA, HSA Cold Sore Treatment Eligible Examples: Abreva, Releev, Herpecin, Orajel FSA, HRA, HSA Colic Relief Eligible FSA, HRA, HSA Cologne Not Eligible FSA, HRA, HSA Colon Therapy, Colon Hydrotherapy, Colonics Rx/MN FSA, HRA, HSA Colonoscopy Prep Kit Rx/MN FSA, HRA, HSA Compression Garments Eligible Examples: Compression Hose, Socks, Sleeves, Shirts, Shorts, etc FSA, HRA, HSA Concierge Fees Not Eligible Examples: Cloud Medical, One Medical FSA, HRA, HSA Condoms Eligible FSA, LMSA, HRA, HSA Contact Lenses, Materials, and Equipment Eligible Contact lenses for solely cosmetic purposes (for example, to change one's eye color) do not qualify. FSA, LMSA, HRA, HSA Contraceptives Eligible Examples: Encare Inserts, VCF Film, etc FSA, LMSA, HRA, HSA Controlled Substances in Violation of Federal Law Not Eligible If the substance violates federal law (e.g., the Controlled Substances Act), the expense would not qualify even if a state law allows its use with a physician's prescription (for example, marijuana or laetrile prescribed to treat a specific medical condition). FSA, HRA, HSA Convalescent Home Eligible FSA, HRA, HSA Cooling Gel Sheets for Fever Reduction Eligible FSA, HRA, HSA Copayments Eligible FSA, HRA, HSA Corn/Callus Removers Eligible FSA, HRA, HSA Corneal Ring Segments Eligible FSA, LMSA, HRA, HSA Cosmetic Procedures Not Eligible FSA, HRA, HSA Cosmetics Not Eligible FSA, HRA, HSA Cotton Balls, Rolled Cotton Bandages, Cotton Applicators Eligible Examples: Elastomull, Band-Aid, NexCare, Micropore, Cotton Balls, Cotton Rolls FSA, HRA, HSA Cough Suppressants Eligible Examples: Pediacare, Robitussin, cough drops, cough syrup FSA, HRA, HSA Counseling Eligible Will qualify if the purpose is to treat a diagnosed medical condition and not just for the general improvement of mental health or relief of stress. Marriage or career counseling, life coaching, and parenting skill counseling will not qualify. FSA, HRA, HSA COVID Testing Eligible Includes at home and in office testing FSA, HRA, HSA CPAP Machine and Accessories Eligible FSA, HRA, HSA CPR Class Not Eligible FSA, HRA, HSA Cranial Band Eligible Examples: DOC Band, STARband FSA, HRA, HSA Crowns (Dental) Eligible FSA, LMSA, HRA, HSA Crutches Eligible FSA, HRA, HSA Cryotherapy / Cold Units Eligible FSA, HRA, HSA Cryotherapy Services Rx/MN FSA, HRA, HSA Cupping Therapy Rx/MN FSA, HRA, HSA Custodial Care  Eligible Will qualify only if (1) such expenses are not for medical services; (2) the person in custody is a qualifying individual; and (3) the qualifying individual (other than a qualifying child under age 13) still spends at least eight hours each day in the employee’s household. Note that long-term care insurance will not qualify. DCA Dance Lessons Rx/MN Generally the cost of dancing lessons, swimming lessons, etc., does not qualify, even if recommended by a medical practitioner, if the lessons are to improve general health. But the expenditure might qualify if recommended by a medical professional to treat a specific medical condition (such as part of a rehabilitation program after surgery) and the expense would not have been incurred “but for” the condition. FSA, HRA, HSA Dandruff Shampoo Not Eligible FSA, HRA, HSA Day Camp  Eligible The cost of a day camp or a similar program to care for a qualifying individual may qualify, even if the day camp specializes in a particular activity (e.g., soccer or computers). Additionally, will only qualify if used to enable the employee and spouse to be gainfully employed. Separate equipment or similar charges (e.g., a laptop rental fee for a computer camp) will not qualify. DCA Daycare Center Eligible DCA Daycare for Children Over Age 12 Not Eligible DCA Debit Card Transaction Fees Eligible Eligible as long as the corresponding product/service is eligible. FSA, LMSA, HRA, HSA, DCA Decongestants Eligible Examples: Dimetapp, Sudafed FSA, HRA, HSA Deductible Cost Eligible FSA, HRA, HSA Dehumidifier Not Eligible FSA, HRA, HSA Dental Floss Not Eligible FSA, LMSA, HRA, HSA Dental Implants Eligible FSA, LMSA, HRA, HSA Dental Sealants Eligible FSA, LMSA, HRA, HSA Dental Services and Procedures Eligible Includes expenses incurred for the prevention and alleviation of dental disease. Exceptions include teeth whitening, veneers, and lumineers as these are considered cosmetic in nature FSA, LMSA, HRA, HSA Denture Brush Eligible FSA, LMSA, HRA, HSA Denture Cleaning Supplies Eligible Examples: PoliGrip, Benzodent, Plate Weld, Efferdent FSA, LMSA, HRA, HSA Dental Pain Relief Eligible Examples: Orajel Denture Pain Relief Gel, Benzodent Cream FSA, LMSA, HRA, HSA Denture Stain Cleaner Eligible FSA, LMSA, HRA, HSA Dentures and Denture Adhesives Eligible FSA, LMSA, HRA, HSA Deodorant Not Eligible FSA, HRA, HSA Deposit  Eligible Will qualify if it is an expense that must be paid in order to obtain the related care. However, the fee cannot be reimbursed until care is provided. A deposit that is forfeited (e.g., because the employee selects a different provider) will not qualify.  DCA Diabetic Socks Eligible FSA, HRA, HSA Diabetic Supplies Eligible Examples: One Touch, Freestyle, Contour, Accu-Check, Ascensia Meters & Strips, One Touch Meters & Strips, Softclix Lancets & Device, Monoject insulin syringes, Dex 4 glucose products, etc FSA, HRA, HSA Diagnostic Products / Services Eligible FSA, LMSA, HRA, HSA Diaper Rash Cream & Ointment Eligible Example: Balmex, Desitin, Aquaphor Diaper Rash Cream FSA, HRA, HSA Diapers or Diaper Service Rx/MN Regular disposable or cloth diapers or diaper services for newborns do not qualify. But diapers or diaper services that are used to relieve the effects of a diagnosed medical condition do qualify. Examples of items that are eligible are Goodnights, Depends, and Wonderpants. FSA, HRA, HSA Diarrhea Medicine Eligible Examples: Imodium, Kaopectate, Pepto Bismol FSA, HRA, HSA Diet Foods Not Eligible Special foods to treat a specific disease (such as obesity) do not qualify to the extent that they satisfy ordinary nutritional requirements. Food associated with a weight-loss program, such as special pre-packaged meals, would not qualify, since it just meets normal nutritional needs. FSA, HRA, HSA Dietary Supplements Rx/MN Examples: fish oil, zinc, biotin FSA, HRA, HSA Disabled Dependent Care Expenses, Medical Eligible Medical expenses for a dependent under age 13 may also qualify from a Dependent Care FSA if used to enable the employee and spouse to be gainfully employed. Note: the same expenses may not be used for more than one purpose (for example, medical expenses reimbursed under a health FSA cannot be reimbursed from a Dependent Care FSA or used to claim a dependent care tax credit). FSA, HRA, HSA, DCA Disabled Dependent Care of Children Over Age 12 Eligible Such expenses will qualify if they are not for medical care of the disabled dependent. The disabled child must live at home for at least eight hours a day. Any care provided outside the household, however, must enable the employee and spouse to be gainfully employed and other restrictions must still be met. DCA Disabled Dependent Care of Children Under Age 13 Eligible The requirement that at least eight hours per day be spent in the employee's household in order for care provided outside the employee's household to qualify for reimbursement does not apply to a qualifying child under age 13, whether or not the qualifying child is incapable of self-care. Any care provided outside the household, however, must enable the employee and spouse to be gainfully employed, and other restrictions must still be met. DCA Discount Programs Not Eligible FSA, HRA, HSA Dispensing Fees Eligible FSA, HRA, HSA Distilled Water ; Sterile Water Eligible If there is indication that the water is being purchased to use with a qualifying expense (IE CPAP Machine), this would be eligible FSA, HRA, HSA DNA Collection and Storage Rx/MN Such expenses generally won't qualify. But temporary storage may qualify under some circumstances, such as where the DNA is collected as part of the diagnosis, treatment, or prevention of an existing or imminent medical condition. FSA, HRA, HSA Doula Eligible Will only qualify to the extent that the doula provides medical care for the mother or child. Services such as emotional support, parenting information, child care, and housekeeping will not qualify. FSA, HRA, HSA Drug Addiction Treatment & Counseling Eligible FSA, HRA, HSA Drug Overdose Treatment Eligible FSA, HRA, HSA Drug Screening Rx/MN If court ordered or part of a treatment program, it will qualify. FSA, HRA, HSA Drug Sensitivity Testing Eligible Genetic Tests that advise how an individuals body responds to medication FSA, LMSA, HRA, HSA Drug Testing Kits for Home Use Rx/MN FSA, LMSA, HRA, HSA Drugs and Medicines Eligible Must be primarily for medical care (and not for personal, general health, or cosmetic purposes), legally procured, and federally accepted as medicines and drugs. Drugs that are not federally legalized are not eligible (marijuana, peyote, methaqualone) FSA, HRA, HSA Dry Eye Mask Eligible FSA, HRA, HSA Dry Needling Eligible FSA, HRA, HSA Durable Medical Equipment Eligible FSA, HRA, HSA Dyslexia Treatment Eligible FSA, HRA, HSA Ear Drops and Wax Removal Eligible Examples: Debrox, Murine, Bionix Oto Clear, Provent Hearing Aid Dryer, Medicated Ear Drops, Similasin FSA, HRA, HSA Ear Piercing Not Eligible FSA, HRA, HSA Ear Plugs Rx/MN FSA, HRA, HSA Eczema Treatment (lotions and creams) Eligible Examples: Psoriasin, Dermarest Eczema FSA, HRA, HSA Egg Donor Fees Doc Amounts paid for the egg donor fee, an agency fee, an egg donor's medical and psychological testing, and the legal fees for preparation of the egg donor contract will qualify, if preparatory to a procedure performed on the participant, spouse, or another individual whose expenses are eligible for tax-free reimbursement. Additional documentation may be required to show that the procedure has been completed within the plan year. FSA, HRA, HSA Eggs and Embryo Storage Fees Doc Fees for temporary storage qualify, but only to the extent necessary for immediate conception. Storage fees for undefined future conception are not considered medical care. Additional documentation may be required. FSA, HRA, HSA Elder Care  Eligible Will qualify only if (1) such expenses are not for medical services; (2) the elderly person is a qualifying individual; and (3) in the case of services provided outside the employee's household, the person still regularly spends at least eight hours each day in the employee's household. Elder day care will often qualify, but around-the-clock care in a nursing home will not. Note that long-term care insurance will not qualify.  DCA Electrotherapy Pain Relief Device Eligible Transcutaneous Electrical Nerve Stimulation (TENS) Device FSA, HRA, HSA Elevator (in Home) Rx/MN Improvements or special equipment added to a home (for example, an Elevator ) may qualify if the primary purpose of the expenditure is medical care and the expense would not be incurred “but for” this purpose. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is required. How much of the expense would qualify depends on the extent to which the expense permanently improves the property. FSA, HRA, HSA Emergen-C Rx/MN FSA, HRA, HSA Enema Eligible FSA, HRA, HSA Epinephrine Eligible Example: Epi Pens, Epi Inhalers/Mists FSA, HRA, HSA Epsom Salt Eligible FSA, HRA, HSA Exam Gloves Eligible Examples: Latex Gloves, Vinyl Exam Gloves, Nitrate Exam Gloves, etc. FSA, HRA, HSA Exercise Equipment Rx/MN FSA, HRA, HSA Exercise Program Rx/MN FSA, HRA, HSA Expectorants Eligible Examples: Mucinex, Triaminic, Comtrex, Robitussin FSA, HRA, HSA Extended Daycare  Eligible DCA Eye Drops Eligible Example: Opti-Free, Refresh, Visine, Opcon-A FSA, LMSA, HRA, HSA Eye Examinations, Eyeglasses, Equipment, and Materials Eligible FSA, LMSA, HRA, HSA Eyelid Cleaner Eligible Examples: Ocusoft, Systane Lid Cleaner FSA, LMSA, HRA, HSA Eye Patch Eligible FSA, LMSA, HRA, HSA Face Creams Not Eligible FSA, HRA, HSA Face Lifts Not Eligible FSA, HRA, HSA Face Masks, Disposable Eligible FSA, LMSA, HRA, HSA Fare Card Eligible Commuter Feminine Cleansing Products Not Eligible Examples: Massengill, Summer's Eve FSA, HRA, HSA Feminine Antifungal and Anti-itch Eligible Examples: Monistat, Gyne-Lotrimin, Vagisil, Soothing Care FSA, HRA, HSA Feminine Hygiene Products Eligible Example: Tampons, Pads, cups FSA, HRA, HSA Ferry Eligible Commuter Fertility Treatments Eligible Will qualify to the extent that procedures are performed on the participant, spouse, or another individual whose expenses are eligible for tax-free reimbursement. Examples are IVF (in vitro fertilization—including temporary storage of eggs or sperm), surgery (including an operation to reverse prior surgery preventing someone from having children), shots, treatments, and GIFT (gamete intrafallopian transfer). Expenses paid to or for an in vitro surrogate usually do not qualify, nor do egg donor expenses unless preparatory to a procedure performed on the participant, spouse, or another individual whose expenses are eligible for tax-free reimbursement. FSA, HRA, HSA Fever Reducing Medications (Antipyretics) Eligible Examples: Aspirin, Motrin, Tylenol, Ibuprofen, Acetaminophen FSA, HRA, HSA Fiber Supplements Rx/MN Examples: Citrucel, Metamucil FSA, HRA, HSA Fiber Laxatives (bulk forming) Eligible Examples: Benefiber, Fibercon FSA, HRA, HSA FICA and FUTA Taxes of Daycare Provider  Eligible  Will qualify if the overall expenses of the care qualify.  DCA Field Trips  Not Eligible DCA Finance Charges Not Eligible FSA, HRA, HSA First Aid Cream Eligible FSA, HRA, HSA First Aid Kit Eligible FSA, HRA, HSA Fish oil Rx/MN FSA, HRA, HSA Fitness / Activity Tracker Rx/MN Examples: Apple Watch, Fitbit, Garmin, step counter, pedometer, etc FSA, HRA, HSA Fitness Programs Rx/MN FSA, HRA, HSA Flavoring for Medication Eligible FSA, HRA, HSA Flu Shot Eligible FSA, LMSA, HRA, HSA Fluoridation Services Eligible FSA, LMSA, HRA, HSA Fluoride Rinse Rx/MN FSA, HRA, HSA Food Sensitivity Test Eligible Example: EverlyWell FSA, LMSA, HRA, HSA Foam Roller Eligible Example: Chirp Wheel, Back Wheel, Foot Rollers FSA, HRA, HSA Food Thickeners Rx/MN FSA, HRA, HSA Food (charged by daycare provider) Not Eligible Will not qualify if charged separately from dependent care expense. Small amounts may qualify if incidental to and an inseparable part of the dependent care (e.g., lunch included with preschool care).  DCA Foreign Countries, Medical Care Received in Eligible In general, expenses incurred in other countries must meet the same requirements that would apply if the expenses were incurred in the U.S. (e.g., the expenses must be primarily for medical care, may not be for a cosmetic procedure, etc.). Note that the expenses must be legal in the U.S. and the other country, and that special rules apply to medicines and drugs obtained outside the U.S. FSA, HRA, HSA Formula Rx/MN If the baby requires a special formula to treat an illness or disorder, the difference in cost between the special formula and routine baby formula can qualify as long as there is a prescription from the doctor. Ordinary infant formula (or supplemental vitamins to be used in conjunction with breastfeeding) won’t qualify. FSA, HRA, HSA Founder's Fee Not Eligible FSA, HRA, HSA Frames - Clip on / Magnetic Not Eligible FSA, LMSA, HRA, HSA Funeral Expenses Not Eligible FSA, HRA, HSA Gambling Problem, Treatment for Rx/MN FSA, HRA, HSA Gas Relievers Eligible Examples: Gas-X, MiraLAX, Pepto Bismol FSA, HRA, HSA Gasoline Not Eligible Commuter Gauze and Gauze Pads Eligible FSA, HRA, HSA Gender Reassignment Surgery Eligible FSA, HRA, HSA Genetic Testing and Counseling Rx/MN Would qualify to the extent that testing is done to diagnose a medical condition or to determine possible defects. Certain testing and counseling required to be covered under health care reform's preventative services mandate: e.g., for the breast cancer susceptibility gene (BRCA/bracanalysis testing) would qualify. However, testing done just to determine ancestry, paternity, or the sex of a fetus would not qualify. FSA, HRA, HSA Glasses (frames/lenses) Eligible Eyeglass cleaning supplies, glasses cases, and repair kits are also eligible. *Note: if frames are purchased separately, a lens Rx must be included with the documentation in order to be considered eligible. FSA, LMSA, HRA, HSA Glucosamine Eligible Examples: Osteo Bi-Flex, Comasin FSA, HRA, HSA Glucose Monitor and Monitoring Supplies Eligible FSA, LMSA, HRA, HSA Glucose Tablets or Gel Eligible FSA, HRA, HSA Gluten Sensor Rx/MN Example: Nima FSA, HRA, HSA Gripe Water Rx/MN FSA, HRA, HSA Guide Dog Eligible Expenses of buying, training, and maintaining a guide dog to assist a visually impaired or hearing-disabled person, or a person with other physically disabilities would qualify. This includes any costs incurred in maintaining the animal's health and vitality so that it may perform its duties, such as for food, grooming, and veterinary care. FSA, HRA, HSA Hair Colorants Not Eligible FSA, HRA, HSA Hair Removal, Laser Hair Removal, Hair Transplants, and Electrolysis Not Eligible FSA, HRA, HSA Hand Held Massager Rx/MN Example: Massage Gun FSA, HRA, HSA Hand Lotion or Cream Not Eligible FSA, HRA, HSA Hand Sanitizer (including anti-bacterial) Eligible Examples: Germ-X, Purell FSA, HRA, HSA Hand Sanitizing Wipes Eligible Cleaning wipes are not eligible FSA, HRA, HSA Handicap, Disability License Plates Eligible FSA, HRA, HSA Headache Medications Eligible Examples: Advil, Aspirin, Tylenol, Acetaminophen, Ibuprofen FSA, HRA, HSA Health Club Dues & Fees Rx/MN FSA, HRA, HSA Health Screenings Eligible FSA, LMSA, HRA, HSA Health Share Plans or Premiums Not Eligible FSA, HRA, HSA Hearing / Sound Amplification Device Eligible FSA, HRA, HSA Hearing Aids Eligible Includes the costs of the hearing aid and its batteries, as well as repair and maintenance expenses. FSA, HRA, HSA Heart and Vascular Disease Screenings Eligible Examples: abdominal aortic aneurysm, carotid artery stenosis, coronary heart disease, cholesterol lowering FSA, LMSA, HRA, HSA Heating Pad Eligible FSA, HRA, HSA Hemorrhoid Treatment Eligible Examples: Preparation H, Tucks FSA, HRA, HSA Herbs and Herbal Medication Rx/MN FSA, HRA, HSA HMO / DMO Premiums Eligible HRA, HSA Holistic, Homeopathic or Natural Healers, Dietary Substitutes, and Drugs and Medicines Rx/MN FSA, HRA, HSA Home Health Care Eligible Expenses are ineligible for any non-medical services (e.g., housecleaning, personal services). FSA, HRA, HSA Home Improvements Rx/MN May qualify if undertaken to accommodate a disability. If the improvement is permanent and increases the value of the property, the expense will qualify only to the extent that the improvement cost exceeds the increase in property value. If the improvement doesn't increase the property value at all, then the entire cost may qualify. Items that usually don't increase property value include constructing entrance or exit ramps, widening or modifying doorways or hallways, installing railings or support bars to bathrooms, lowering or modifying kitchen cabinets or equipment, moving or modifying electrical outlets and fixtures, installing porch lifts, modifying fire alarms or smoke detectors, modifying other warning systems, and modifying stairways. FSA, HRA, HSA Hormone Replacement Therapy (HRT) Rx/MN Will qualify if used primarily for medical care (for example, to treat menopausal symptoms such as hot flashes, night sweats, etc.). Won't qualify if primarily for maintaining general health. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the therapy to treat a specific medical condition is required. FSA, HRA, HSA Hospital Services and Fees Eligible Expenses of inpatient care (including meals for the patient and lodging) at a hospital or similar institution qualify if a principal reason for being there is to get medical care. FSA, HRA, HSA Hot Tub Rx/MN May qualify to the extent of the amount in excess of value enhancement to the property, if the primary purpose of the expenditure is medical care for you (or your spouse or dependent), and the expense would not be incurred “but for” this purpose. FSA, HRA, HSA Household Help / Services Not Eligible FSA, HRA, HSA, DCA Humidifier Rx/MN FSA, HRA, HSA Hydrotherapy Rx/MN FSA, HRA, HSA Hydromassage Table Rx/MN FSA, HRA, HSA Hypnosis Rx/MN FSA, HRA, HSA Illegal Operations and Treatments Not Eligible FSA, HRA, HSA Immunizations Eligible FSA, LMSA, HRA, HSA Immunotherapy Eligible FSA, HRA, HSA In Vitro Fertilization (IVF) Eligible FSA, HRA, HSA Incidental Expenses – e.g., extra charges for special activities  Not Eligible Will not qualify if charged separately from dependent care expenses. May qualify if incidental to and an inseparable part of the dependent care. DCA Inclinator Rx/MN May qualify to the extent of the amount in excess of value enhancement to the property, if the primary purpose of the expenditure is medical care for you (or your spouse or dependent), and the expense would not be incurred “but for” this purpose. FSA, HRA, HSA Incontinence Supplies Eligible Examples: Poise Pads, Depends, Tena, Goodnights, Wonderpants, disposable underpads, ApexM, overnight or nighttime diapers FSA, HRA, HSA Infectious Disease Screenings Eligible Examples: bacteriuria, chlamydia, gonorrhea, hepatitis B & C, human immunodeficiency virus (HIV), syphilis, tuberculosis FSA, LMSA, HRA, HSA Infertility Treatments Eligible See Egg donor fees; Eggs and embryos, storage fees; Fertility treatments; Prepayments; Sperm, storage fees; Surrogate or gestational carrier expenses. FSA, HRA, HSA Infusion Therapy (IV Therapy) Rx/MN FSA, HRA, HSA Insect Bite Creams and Ointments Eligible Examples: Benadryl, Cortaid, Bug Bite Thing, Therapik Mosquito Bite Pain Relief, After Bite FSA, HRA, HSA Insulin and Insulin Supplies Eligible FSA, HRA, HSA Insurance premiums Eligible HRA: The following premiums may be qualifying expenses: premiums for traditional health insurance (including COBRA), dental insurance, vision insurance, or qualified long-term care insurance. The following insurance premiums are not qualifying expenses: premiums for employer-sponsored group health plan coverage or premiums that could be paid on a pre-tax basis under the employer's cafeteria plan, LTD insurance, fixed indemnity cancer insurance, hospital indemnity insurance, specific disease insurance, life insurance, accident insurance, critical illness insurance. HSA: Payments for health insurance premiums or contributions for self-funded health coverage generally aren't qualifying expenses. However, the following premiums will qualify for reimbursement from an HSA: COBRA coverage, a qualified long-term care insurance contract, any health plan maintained while the individual is receiving unemployment compensation under federal or state law, or, for those age 65 or older (whether or not they are entitled to Medicare), any deductible health insurance (e.g., retiree medical coverage) other than a Medicare supplemental policy. (Note: Long-term care insurance premium reimbursements that exceed certain limits will be treated as taxable and may be subject to the additional tax on distributions not used for qualified medical expenses.) HRA, HSA Inversion Table Rx/MN FSA, HRA, HSA Joint Supplement Eligible Examples: Chondroitin/glucosamine FSA, HRA, HSA Jr Kindergarten / Pre-Kindergarten Eligible DCA Ketone Test Strips Eligible Examples: Keto-Mojo, GK+ Products FSA, LMSA, HRA, HSA Kindergarten  Not Eligible Such expenses are primarily education in nature, whether half or full day, private or public and state-mandated or voluntary. DCA Kinesiology Tape (KT Tape) or Athletic Tape Eligible FSA, HRA, HSA Laboratory Fees Eligible FSA, LMSA, HRA, HSA Lactation / Nursing Supplies Eligible FSA, HRA, HSA Lactation Consultant Eligible FSA, HRA, HSA Lactation Foods and Supplements Rx/MN FSA, HRA, HSA Lactose Intolerance Medication Eligible Example: Lactaid FSA, HRA, HSA Lamaze Classes Eligible Expenses may qualify to the extent that instruction relates to birth and not childrearing. The fee should be apportioned to exclude instruction in topics such as newborn care. FSA, HRA, HSA Language Training Rx/MN Such expenses will qualify for a child with dyslexia or an otherwise disabled child. But amounts paid for regular schooling normally don't qualify. FSA, HRA, HSA Lanolin Eligible FSA, HRA, HSA Laser Eye Surgery; Lasik Eligible FSA, LMSA, HRA, HSA Late Payment Fee Not Eligible FSA, HRA, HSA, DCA Late Pickup Fee  Eligible DCA Latex Gloves Eligible FSA, HRA, HSA Laxatives Eligible Examples: Ex-Lax, MiraLAX FSA, HRA, HSA Lead-Based Paint Removal Rx/MN FSA, HRA, HSA Learning Disability, Instructional Fees Rx/MN If prescribed by a physician, tuition fees paid to a special school and tutoring fees paid to a specially trained teacher for a child who has learning disabilities caused by mental or physical impairments (such as nervous system disorders) will qualify. FSA, HRA, HSA Legal Abortion Eligible FSA, HRA, HSA Legal Fees in Connection with Fertility Treatments Doc May qualify if the legal fees are in connection with a medical procedure performed upon the participant, spouse, or another individual whose expenses are eligible for tax-free reimbursement. Legal fees for preparing a contract to obtain a donated egg from an egg donor may also qualify, if preparatory to a procedure performed on the participant, spouse, or another individual whose expenses are eligible for tax-free reimbursement. In contrast, legal fees incurred in connection with a procedure performed on a surrogate mother do not constitute medical care. FSA, HRA, HSA Legal Fees, General Doc Legal fees may qualify as medical care if they bear a direct or proximate relationship to the provision of medical care—for example, if the medical care could not have been provided without legal assistance. Fees for legal services retained to authorize treatment for mental illness may qualify. But legal fees for management of a guardianship estate for conducting the affairs of the person being treated or other fees that aren't necessary for medical care do not qualify; neither do divorce costs. FSA, HRA, HSA Lice Comb Eligible Example: Robi Comb FSA, HRA, HSA Lice Treatment (salon) Eligible FSA, HRA, HSA Lice Treatment (shampoo/medication) Rx/MN Must be prescribed, even if available without a prescription and/or purchased from a salon during treatment. FSA, HRA, HSA Lifeline Screenings Eligible FSA, LMSA, HRA, HSA Light Therapy Eligible Eligible unless clearly for cosmetic purposes, ex: wrinkle reduction FSA, HRA, HSA Lip Products, Medicated Eligible FSA, HRA, HSA Lip Products, SPF 15+ Eligible FSA, HRA, HSA Lipstick Not Eligible FSA, HRA, HSA Liquid Adhesive for Small Cuts Eligible FSA, HRA, HSA Listening Therapy Eligible FSA, HRA, HSA Lodging at a Hospital or Similar Institution Eligible FSA, HRA, HSA Lodging Not at a Hospital or Similar Institution Doc 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). FSA, HRA, HSA Lodging of a Companion Doc Will qualify if accompanying a patient for medical reasons and all of the conditions described under Lodging not at a hospital or similar institution 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. FSA, HRA, HSA Lodging While Attending a Medical Conference Not Eligible FSA, HRA, HSA Long-term Care Insurance Premiums Eligible HRA, HSA Long-Term Care Services Eligible Will qualify for reimbursement from an HSA to the extent that the services otherwise qualify as medical care expenses. Will qualify from a Dependent Care FSA only if (1) such expenses are not for medical services; (2) the person in custody is a qualifying individual; and (3) the qualifying individual (other than a qualifying child under age 13) still spends at least eight hours each day in the employee’s household. Note that long-term care insurance will not qualify. HSA, DCA Looking for Work (care that enables the employee and/or spouse to look for work)  Eligible Will qualify if the employee and spouse are actively looking for work.  DCA Lotion / Moisturizer Not Eligible FSA, HRA, HSA Lubricants Rx/MN FSA, HRA, HSA Lumbar Support Brace Eligible FSA, HRA, HSA Magnetic Therapy Rx/MN FSA, HRA, HSA Magnifier and Magnifying Glass Eligible FSA, HRA, HSA Makeup Not Eligible FSA, HRA, HSA Marijuana or Other Controlled Substances in Violation of Federal Law Not Eligible FSA, HRA, HSA Massage Therapy Rx/MN FSA, HRA, HSA Mastectomy Rx/MN Only eligible with Dr. Note advising this is preventative LMSA Mastectomy-Related Special Bras Eligible FSA, HRA, HSA Maternity Clothes Not Eligible FSA, HRA, HSA Mattress Rx/MN In rare cases, a portion of the expenditure might qualify if a unique type of mattress is prescribed by a physician to treat a specific medical condition. Only the difference in cost between the specialized mattress and the cost of a regular mattress would be reimbursable. FSA, HRA, HSA Meals at a hospital or similar institution Eligible Meals that are part of the cost of inpatient care at a hospital or similar institution will qualify if a principal reason for the recipient’s being there is to receive medical care. FSA, HRA, HSA Meals Not at a Hospital or Similar Institution Not Eligible FSA, HRA, HSA Meals of a Companion Not Eligible Won't qualify even if accompanying a patient for medical reasons. FSA, HRA, HSA Meals While Attending a Medical Conference Not Eligible FSA, HRA, HSA Mederma Eligible FSA, HRA, HSA Medical Conference Admission, Transportation, Meals, etc. Doc Expenses for admission and transportation to a medical conference qualify, if they relate to a chronic disease suffered by you, your spouse, or your dependent and if the conference is primarily for and essential to the person in need of medical care. Includes transportation expenses to the city where the conference is held, plus local transportation to the conference. Most of the time at the conference must be spent attending sessions on medical information. The expenses of meals and lodging while attending the conference don't qualify. FSA, HRA, HSA Medical ID Bracelet or Necklace Eligible Example: Life Alert FSA, HRA, HSA Medical Information Plan Fees Eligible These are expenses paid to a plan to keep medical information so that it can be retrieved from a computer databank for your (or your spouse's or dependent's) medical care. FSA, HRA, HSA Medical Monitoring and Testing Devices Eligible Examples of such devices are blood-pressure monitors, syringes, glucose kit, etc. FSA, HRA, HSA Medical Records Charge Eligible For example, the fee associated with transferring medical records to a new medical practitioner will qualify. You can include in medical expenses amounts paid to a plan that keeps medical information in a computer data bank and retrieves and furnishes the information upon request to an attending physician. The cost of having a doctor fill out a medical form (medical release for camp, FMLA paperwork, etc.) would also be eligible. FSA, HRA, HSA Medicated Patches Eligible Examples: Icy hot, Salonpas FSA, HRA, HSA Medicine Dropper Eligible FSA, HRA, HSA Medicines and Drugs that are Over the Counter (OTC) Eligible FSA, HRA, HSA Mediscope / Otoscope Eligible FSA, HRA, HSA Melatonin Rx/MN FSA, HRA, HSA Menstrual Pain Relievers Eligible Examples: Midol, Pamprin FSA, HRA, HSA Menstrual Apparel Eligible Examples: Thinx Period Underwear, Period Shorts, etc FSA, HRA, HSA Mentally Handicapped, Special Home for Rx/MN The cost of keeping a mentally handicapped person in a special home (not a relative's home) on a psychiatrist's recommendation to help that person adjust from life in a mental hospital to community living may qualify. FSA, HRA, HSA Mental Health Conditions and Substance Not Eligible LMSA MI Paste Rx/MN FSA, HRA, HSA Micro Dermabrasion Not Eligible FSA, HRA, HSA Midwife Eligible FSA, HRA, HSA Mileage Not Eligible Commuter Mileage Eligible Requires documentation showing a medical service was provided on the same day. For LMSA, documentation must show an eligible service was incurred on the same day. FSA, LMSA, HRA, HSA Mileage Charged by the Dependent Care FSA Provider  Eligible    DCA Mileage for the Parent to Bring the Qualifying Individual to Daycare  Not Eligible DCA Milk of Magnesia Eligible FSA, HRA, HSA Mineral Supplements Rx/MN FSA, HRA, HSA Missed Appointment Fee Not Eligible FSA, HRA, HSA Moisturizer Not Eligible FSA, HRA, HSA Monorail Eligible Commuter Morning After Contraceptive Pill Eligible FSA, LMSA, HRA, HSA Motion Sickness Medicine Eligible Examples: Bonine, Dramamine FSA, HRA, HSA Motion Sickness Patch or Wristband Eligible Example: Sea-band FSA, HRA, HSA Mouthwash Not Eligible FSA, HRA, HSA Mouthwash Rx/MN LMSA Multivitamins Rx/MN FSA, HRA, HSA Musculoskeletal disorders screenings Eligible Examples: Osteoporosis FSA, LMSA, HRA, HSA Nail Polish Not Eligible FSA, HRA, HSA Nanny  Eligible Will qualify to the extent that the amounts paid are for the care of a qualifying individual. Household services not directly related to the care of the qualifying individual will not qualify. DCA Nasal / Ear Aspirator Eligible Example: Infant aspirators; manual or powered FSA, HRA, HSA Nasal Spray Eligible Examples: Nasacort, Flonase, Afrin FSA, HRA, HSA Nasal Strips Eligible FSA, HRA, HSA Naturopathic Healers Rx/MN FSA, HRA, HSA Needle Container Eligible FSA, HRA, HSA Neti Pots Eligible FSA, HRA, HSA Nicotine Gum or Patches Eligible Examples: Nicoderm, Nicorette FSA, LMSA, HRA, HSA Non-Prescription Drugs and Medicines Eligible FSA, HRA, HSA Norplant Insertion or Removal Eligible FSA, LMSA, HRA, HSA Nursing /Breastfeeding / Lactation Bra Doc Costs of specialized Nursing bras will qualify to the extent that they exceed ordinary use requirements (e.g. only the excess cost of the specialized bra over the cost of regular bra qualifies). FSA, HRA, HSA Nursing Home  Not Eligible FSA, HRA, HSA, DCA Nursing Services (provided by a nurse or other attendant) Doc Wages, employment taxes, and other amounts you pay for nursing services (including extra costs for nurses' room and board) generally will qualify, whether provided in the participant's home or another facility. The attendant doesn't have to be a nurse, so long as the services are of a kind generally performed by a nurse. These include services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming. But if the person providing nursing services also provides household and personal services, the amounts must be accounted for separately—only those for nursing services qualify. FSA, HRA, HSA Nursing Services for a Baby Not Eligible FSA, HRA, HSA Nutritional Supplements Rx/MN FSA, HRA, HSA Nutritionist's Professional Expenses Rx/MN FSA, HRA, HSA OB GYN / Obstetrical Care / Birthing Expenses Eligible FSA, LMSA, HRA, HSA Obstetric and gynecologic conditions screenings Examples: Bacterial vaginosis in pregnancy, gestational diabetes mellitus, home uterine activity monitoring, etc FSA, LMSA, HRA, HSA Occlusal Guards Eligible Example: to prevent teeth grinding. In contrast, a mouth guard to protect the teeth during sports would not qualify. FSA, LMSA, HRA, HSA Occupational Therapy Eligible FSA, HRA, HSA Office Visit Eligible Medical, Dental or Vision office visits are eligible. Some office visits (e.g. weight loss clinic) may require a Medical Necessity Form, see specific categories for additional details. FSA, HRA, HSA Omega-3 Supplements Rx/MN FSA, HRA, HSA One-a-Day Vitamins Rx/MN FSA, HRA, HSA Online or Telephone Consultation, Medical Practitioner’s Fee for Eligible Will qualify, so long as the consultation's purpose is to obtain advice to diagnose, treat, or mitigate a medical condition and the practice is legal in the applicable state or other locality. FSA, HRA, HSA Operations Eligible Will qualify if the operations are legal and are not for cosmetic purposes FSA, HRA, HSA Optometrist / Ophthalmologist Eligible FSA, LMSA, HRA, HSA OraVerse Not Eligible FSA, HRA, HSA Organ Donation / Transplant Eligible FSA, HRA, HSA Orthodontia Eligible FSA, LMSA, HRA, HSA Orthopedic Shoe Inserts / Orthotics / Arch Support / Insoles Eligible Will qualify if used to treat injured or weakened body parts. However, insoles used for general comfort or to reduce odor won’t qualify. FSA, HRA, HSA Orthopedic Shoes Rx/MN Only the excess cost of the specialized orthopedic shoe over the cost of a regular shoe will qualify. FSA, HRA, HSA Osteo Bi-Flex Eligible FSA, HRA, HSA Osteopath Fees Eligible FSA, HRA, HSA Ostomy / Colostomy Supplies Eligible FSA, HRA, HSA Overnight Camp  Not Eligible Expenses for overnight camps are not employment-related. DCA Over-the-Counter (OTC) Medicine Eligible FSA, HRA, HSA Ovulation / Fertility Monitor Eligible Examples: EPT, Answer Quick & Simple Ovulation Test, Clearblue Fertility Monitor FSA, LMSA, HRA, HSA Oximeter Eligible FSA, LMSA, HRA, HSA Oxygen and Oxygen Equipment Eligible FSA, HRA, HSA Ozone Therapy Rx/MN FSA, LMSA, HRA, HSA Pain Relief Eye Mask Eligible FSA, HRA, HSA Pain Relievers Eligible Examples: Advil, Aspirin, Tylenol, Acetaminophen, Ibuprofen FSA, HRA, HSA Parking at a Temporary Work Location Not Eligible Commuter Parking at or Near Public Transportation to Get to Work Eligible Commuter Parking at or Near Work Eligible Commuter Parking at or Near Your Residence Not Eligible Commuter Parking Expenses of Spouse and/or Dependents Not Eligible Commuter Parking Meters (at or near work) Eligible Commuter Parking Passes Eligible Commuter Parking Tickets Not Eligible Commuter Part-time Employment (payments to provider when the employee is not working)  Eligible If the employee is required to pay for care on a basis that includes both work and non-work days, payments for periods that include both work and non-work days will qualify in full. Otherwise, expenses must be allocated between work and non-work days.  DCA Pedialyte Eligible Note that adult athletic rehydration fluids typically will not qualify. FSA, HRA, HSA Pediatric Condition Screening Eligible Examples: child development delay, congenital hypothyroidism, lead levels in childhood and pregnancy, phenylketonuria, scoliosis FSA, LMSA, HRA, HSA Perfume Not Eligible FSA, HRA, HSA Permanent Waves Not Eligible FSA, HRA, HSA Peroxide or Hydrogen Peroxide Rx/MN FSA, HRA, HSA Personal Trainer Fees Rx/MN FSA, HRA, HSA Petroleum Jelly Rx/MN FSA, HRA, HSA Phototherapy Eligible FSA, HRA, HSA Physical Exams Eligible FSA, LMSA, HRA, HSA Physical Therapy Eligible FSA, HRA, HSA Pill Cutters, Pill Boxes, Pill Sorters, Pill Clocks and Pill Organizers Eligible FSA, HRA, HSA Pillows (sleeping) Rx/MN In rare cases, a portion of the expenditure might qualify if a unique type of pillow is prescribed by a physician to treat a specific medical condition. Only the difference in cost between the specialized pillow and the cost of a regular pillow would be reimbursable. FSA, HRA, HSA Placement Fees for Finding a Dependent Care Provider  Not Eligible Will not qualify as such fees are generally not required in order to obtain care.  DCA Posture Pump ® Eligible FSA, HRA, HSA Pregnancy Test Kit Eligible FSA, HRA, HSA Prenatal Vitamins Eligible FSA, LMSA, HRA, HSA Prepaid Fees for Care  Eligible Will qualify if the fee must be paid in order to obtain care. However, the fee cannot be reimbursed until care is provided. Fees that are forfeited (e.g., because the employee selects a different provider) will not qualify. DCA Prepayments Not Eligible FSA, HRA, HSA Preschool or Nursery School Eligible DCA Prescription Drug Discount Program Not Eligible FSA, LMSA, HRA, HSA Prescription Drugs and Medicines Eligible FSA, HRA, HSA Prescription Drugs and Medicines Doc Prescription drugs are only eligible if they prevent the onset of a condition for which has developed risk factors. LMSA Prescription Drugs and Medicines Obtained from Other Countries Not Eligible FSA, HRA, HSA Preventive Care Screenings Eligible FSA, LMSA, HRA, HSA Probiotics / Prebiotic Rx/MN FSA, HRA, HSA Propecia Rx/MN Generally won't qualify if purchased for cosmetic purposes (for example, to treat male pattern baldness), even if recommended by a medical practitioner. But the expense may qualify if it is to ameliorate a deformity arising from congenital abnormality, personal injury from accident or trauma, or disfiguring disease. FSA, HRA, HSA Prosthesis Eligible FSA, HRA, HSA Postpartum Underwear Eligible Only the difference in cost between the specialized underwear and the cost of a regular underwear would be reimbursable. FSA, HRA, HSA Psychiatric Care Eligible FSA, HRA, HSA Psychoanalysis Eligible Will qualify if provided for medical care, and not just for the general improvement of mental health, relief of stress, or personal enjoyment. FSA, HRA, HSA Psychological Care / Psychotherapy Eligible Will qualify if provided for medical care, and not just for the general improvement of mental health, relief of stress, or personal enjoyment. FSA, HRA, HSA Q-tips / Cotton Swabs Not Eligible FSA, HRA, HSA Radial / Corneal Keratotomy Eligible FSA, LMSA, HRA, HSA Reading Glasses Eligible FSA, LMSA, HRA, HSA Recliner Chairs Not Eligible In rare cases, a portion of the expenditure might qualify if a prescribed by a physician to treat a specific medical condition. Only the difference in cost between the specialized recliner and the cost of a regular recliner would be reimbursable. FSA, HRA, HSA Recreation  Not Eligible Will not qualify if charged separately from dependent care expenses. Small amounts may qualify if incidental to and an inseparable part of the dependent care.  DCA Reflexology Rx/MN FSA, HRA, HSA Registration Fee Eligible Will qualify if the fee must be paid in order to obtain care. However, the fee should not be reimbursed until care is provided. Fees that are forfeited (e.g., because the employee selects a different provider) won't qualify. DCA Rehydration Solution Eligible Example: Pedialyte, Liquid IV. Note that adult athletic rehydration fluids typically will not qualify. FSA, HRA, HSA Refractions Eligible FSA, LMSA, HRA, HSA Relative (payments to a relative for dependent care) Eligible Will qualify if used to enable the employee and spouse to be gainfully employed. Will not qualify if the babysitter is (1) under age 19 and is the employee's child, step-child, or eligible foster child; (2) an individual for whom the employee or spouse can claim a deduction on IRS Form 1040; (3) the employee's spouse; or (4) a parent of the employee's under-age-13 qualifying child.  DCA Rental Fee, for Equipment Eligible Will qualify if the equipment otherwise qualifies as a medical care expense (for example, breast pumps or crutches). FSA, HRA, HSA Retin-A Rx/MN FSA, HRA, HSA Rogaine Rx/MN FSA, HRA, HSA Rosacea Products Eligible Examples: Metronidazole, Prosacea FSA, HRA, HSA Rubbing Alcohol / Alcohol Prep Pads Eligible FSA, HRA, HSA Rubdowns Rx/MN FSA, HRA, HSA Safety Glasses Rx/MN FSA, LMSA, HRA, HSA Saline Wipes Eligible Example: Boogie Wipes FSA, HRA, HSA Sauna Rx/MN Depending on the nature of the item, other special rules may apply. For example, if the equipment is a permanent upgrade to the home (ex: elevator), it would qualify as a Capital Expense and follow the appropriate rules for that expense type. See Capital expenses and Home improvements. FSA, HRA, HSA Scale for Food or Weight Rx/MN FSA, HRA, HSA Scar Treatment Eligible Example: Mederma FSA, HRA, HSA Schools and Education, Residential Rx/MN Payments made to a residential school or program to treat an individual for behavioral, emotional, or addictive conditions (tuition, meals, and lodging) will qualify if a principal reason for attending the program is to receive medical care. (Ordinary education must be an incidental component.) FSA, HRA, HSA Schools and Education, Special Rx/MN Payments made for a mentally impaired or physically disabled person to attend a special school (tuition, meals, and lodging) will qualify if a principal reason for attending the school is to overcome or alleviate the disability. (Ordinary education must be an incidental component.) This includes teaching Braille to a visually impaired person, teaching lip reading to a hearing-impaired person, and remedial language training to correct a condition caused by a birth defect. FSA, HRA, HSA Sclerotherapy Rx/MN FSA, HRA, HSA Scooter, Electric Rx/MN FSA, HRA, HSA Screening Tests Eligible FSA, LMSA, HRA, HSA Security System for the Home  Not Eligible DCA Self-Employment, Expense Incurred in Connection with  Eligible Will qualify to the extent that the expenses are incurred for dependent care.  DCA Service or Companion Animal, to Assist Individual with Mental Health Disabilities Rx/MN Expenses of buying, training, and maintaining a service animal to assist an individual with mental health disabilities may qualify if the individual can show that he or she is using the service animal primarily for medical care to alleviate a mental defect or illness and would not have paid the expenses but for the defect or illness. FSA, HRA, HSA Shampoo Not Eligible FSA, HRA, HSA Shampoo (Medicated) Rx/MN FSA, HRA, HSA Shaving Cream or Lotion Not Eligible FSA, HRA, HSA Shipping and Handling Fees Eligible Shipping and handling fees incurred to obtain an item that constitutes medical care (e.g., drugs or medicine) are inextricably linked to the cost of the medical care and therefore qualify. FSA, LMSA, HRA, HSA Sick Employee (payments to provider when sick employee stays home)  Eligible If the absence is considered short and temporary (up to two consecutive weeks) and the care-giving arrangement requires the employee to pay for care during the absence, then a payment for a period that includes the absence will qualify for reimbursement in full; other absences generally will not qualify.  DCA Sick-Child Facility, Amounts Paid to  Eligible Will qualify when incurred to enable the employee and spouse to go to work when the child is ill – i.e., when the primary purpose is child care.  DCA Sinus Medicine Eligible Examples: Sinutab, Sudafed FSA, HRA, HSA Sinus Rinse Eligible FSA, HRA, HSA Skin Moisturizer Not Eligible FSA, HRA, HSA Skin Tag Removal Rx/MN FSA, HRA, HSA Sleep Aids Eligible Melatonin is not a medicated sleep aid and would require a prescription to be eligible FSA, HRA, HSA Sleep Deprivation Treatment Eligible FSA, HRA, HSA Smoking Cessation Programs Eligible FSA, LMSA, HRA, HSA Smoking-Cessation Products / Medication Eligible FSA, LMSA, HRA, HSA Snoring Treatment (Procedures) Eligible Applies to procedures completed in-office. Examples: somnoplasty, injection snoreplasty FSA, HRA, HSA Soap Not Eligible FSA, HRA, HSA Special Foods Not Eligible FSA, HRA, HSA Speech Therapy Eligible FSA, HRA, HSA Sperm Donor Doc Amounts paid for the sperm donor fee, an agency fee, a sperm donor's medical and psychological testing, and the legal fees for preparation of the sperm donor contract will qualify, if preparatory to a procedure performed on the participant, spouse, or another individual whose expenses are eligible for tax-free reimbursement. Additional documentation may be required to show that the procedure has been completed within the plan year. FSA, HRA, HSA Sperm Storage Fees Doc Fees for temporary storage might qualify, but only to the extent necessary for immediate conception. Storage fees for undefined future conception probably aren't considered to be for medical care. Additional documentation may be required. FSA, HRA, HSA Spermicidal Foam Eligible FSA, LMSA, HRA, HSA St. John's Wort Not Eligible FSA, HRA, HSA Steam Inhaler (Personal) Eligible FSA, HRA, HSA Stem Cell, Harvesting and/or Storage of Rx/MN Might qualify if there is a specific and imminent medical condition that the stem cells are intended to treat. For example, the cost of harvesting and storing stem cells because a newborn has a birth defect and the stem cells would be needed in the near future might be allowable. But collection and storage indefinitely, just in case an item might be needed, is not medical care. FSA, HRA, HSA Sterilization Procedures Eligible FSA, LMSA, HRA, HSA Stethoscope Eligible FSA, HRA, HSA Stool Softeners Eligible FSA, HRA, HSA Stop Smoking Program Eligible FSA, HRA, HSA Streetcar Eligible Commuter Student Health Fee Not Eligible A fee that is simply the cost of belonging to the program won't qualify. Expenses for specific medical services might qualify. FSA, HRA, HSA Subway Eligible Commuter Sports Fees Doc Will qualify if they are charged for the child to register in the selected sport and related to the actual care of the child. Will not qualify if the charges are for a high school sport or for a child 13 and over. DCA Summer Day Camp  Eligible DCA Summer School  Not Eligible Such expenses are primarily educational in nature and therefore do not qualify.  DCA Sunburn Creams and Ointments, Medicated Eligible Example: Solarcaine, Aloe Vera FSA, HRA, HSA Sunglasses Rx/MN FSA, LMSA, HRA, HSA Sunglass Clip-On Rx/MN FSA, LMSA, HRA, HSA Sun-Protective Clothing (SPF or UV) Rx/MN FSA, LMSA HRA, HSA Sunscreen Eligible FSA, LMSA, HRA, HSA Sunscreen, Cosmetics or Similar Products with Not Eligible FSA, LMSA, HRA, HSA Suntan Lotion without Sunscreen Not Eligible FSA, LMSA, HRA, HSA Supplies to Treat a Medical Condition Eligible FSA, HRA, HSA Supply Fees  Not Eligible DCA Support Braces Eligible Examples: back brace, ankle brace, knee wrap/brace, athletic brace FSA, HRA, HSA Support Cushions or Pillows Rx/MN Examples: cervical pillow, lumbar support cushion FSA, HRA, HSA Surgery Eligible FSA, HRA, HSA Surrogate or Gestational Carrier Expenses Not Eligible Such expenses generally won't qualify, even if they are for medical care of the surrogate/gestational carrier or her unborn child. The procedure must be performed upon the participant, spouse, or another individual whose expenses are eligible for tax-free reimbursement in order to be medical care. FSA, HRA, HSA Swimming Lessons Rx/MN Generally the cost of dancing lessons, swimming lessons, etc., does not qualify, even if recommended by a medical practitioner, if the lessons are to improve general health. But the expenditure might qualify if recommended by a medical professional to treat a specific medical condition (such as part of a rehabilitation program after surgery) and the expense would not have been incurred “but for” the condition. FSA, HRA, HSA Swimming Pool Maintenance Rx/MN Such expenses generally won't qualify if the swimming pool is used for recreation. However, if the swimming pool is used primarily for medical care by someone who has been diagnosed with a medical condition and a medical practitioner has substantiated that the pool is part of the medical treatment, then the cost of maintaining the pool might qualify. FSA, HRA, HSA Syringes & Sharps Containers Eligible FSA, HRA, HSA Tamiflu Eligible FSA, HRA, HSA Tanning Lotion Not Eligible FSA, HRA, HSA Tanning Salons and Equipment Not Eligible FSA, HRA, HSA Taxes on Medical Services and Products Eligible Such expenses generally will qualify to the extent that the tax is imposed on qualified medical care services/items. This includes local, sales, service, and other taxes. FSA, LMSA, HRA, HSA Taxis Not Eligible Commuter Teeth Whitening, Bleaching Not Eligible FSA, HRA, HSA Telemedicine, Medical Practitioner's Fee for Eligible FSA, HRA, HSA Telephone Equipment for Persons with Hearing or Speech Disabilities Eligible The expenses of buying and repairing special telephone equipment that lets a person who is deaf, hard of hearing, or has a speech disability communicate over a regular telephone will qualify. This includes teletypewriter (TTY) and telecommunications device for the deaf (TDD) equipment. FSA, HRA, HSA Television for Persons with Hearing Disabilities Doc Equipment that displays the audio part of television programs as subtitles for hearing-impaired persons will qualify. But the amount that qualifies is limited to the excess of the cost over the cost of the regular item. For example, the cost of a specially equipped television qualifies only to the extent that it exceeds the cost of a regular model. FSA, HRA, HSA Therapy Rx/MN Eligibility depends on the type and purpose of the therapy. Will qualify if provided for medical care (and not just for the general improvement of mental health, relief of stress, or personal enjoyment). FSA, HRA, HSA Therapy Eye Mask Eligible FSA, LMSA, HRA, HSA Thermometer Eligible FSA, LMSA, HRA, HSA Throat Lozenges Eligible Examples: Cepacol, Chloraseptic FSA, HRA, HSA Tobacco-Cessation Medications Eligible FSA, LMSA, HRA, HSA Toiletries Not Eligible FSA, HRA, HSA Tolls Not Eligible Commuter Toothache and Teething Pain Relievers Eligible Example: Anbesol, Orajel FSA, LMSA, HRA, HSA Toothbrush Not Eligible Won't qualify even if a dentist recommends special ones (such as electric or battery-powered ones) to treat a medical condition like gingivitis. Toothbrushes are items that are used primarily to maintain general health—a person would still use one even without the medical condition. Thus, they are not primarily for medical care. FSA, HRA, HSA Toothpaste Rx/MN Costs of specialized toothpastes will qualify to the extent that they exceed ordinary personal use requirements (e.g. only the excess cost of the specialized toothpaste over the cost of regular toothpaste qualifies). FSA, HRA, HSA Topical Analgesics (muscles and arthritis) Eligible Example: BioFreeze, Icy Hot, Aspercream FSA, HRA, HSA Traffic Tickets Not Eligible Commuter Train Eligible Commuter Tram Cars Eligible Commuter Transit Expenses of Spouse and/or Dependents Not Eligible Commuter Transit Passes Eligible Commuter Transit Token Eligible Commuter Transgender Counseling or Surgery Eligible FSA, HRA, HSA Transplant Eligible FSA, HRA, HSA Transportation Costs of Disabled Individual Commuting to and from Work Not Eligible A disabled individual's commuting costs to and from work are personal expenses and not expenses for medical care. FSA, HRA, HSA Transportation Expenses for Person to Receive Medical Care Eligible Will qualify if the transportation is primarily for and essential to medical care. Includes car and rental car expenses; bus, taxi, subway, train, plane, and ferry fares; and ambulance services. Note that rental car expenses are limited to the portion attributable to the medical appointment or other care. Instead of actual car expenses, a standard mileage rate for use of a car to obtain medical care is allowed. Parking fees and tolls can also qualify. FSA, HRA, HSA Transportation Expenses for Dependent Care Eligible Will qualify if for transporting a qualifying individual to or from a place where care is provided and the transportation is furnished by a dependent care provider. Otherwise, such expenses generally are not considered to be for care, but might qualify if part of the dependent care charge (i.e., if incidental to and an inseparable part of the dependent care).  DCA Transportation of Someone Other Than the Person Receiving Medical Care Doc 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, medications, 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. FSA, HRA, HSA Transportation to and from a medical conference Doc See Medical conference admission, transportation, meals, etc. FSA, HRA, HSA Treadmill Rx/MN FSA, HRA, HSA Tubal Ligation Eligible FSA, LMSA, HRA, HSA Tuition Evidencing Separate Breakdown for Medical Expenses Eligible FSA, HRA, HSA Tuition Expenses  Not Eligible Such expenses are primarily educational in nature and therefore do not qualify.  DCA Tuition for Special-Needs Program Rx/MN FSA, HRA, HSA Tutoring Programs  Not Eligible Such expenses are primarily educational in nature and therefore do not qualify.  DCA Ultrasound, Prenatal Eligible FSA, LMSA, HRA, HSA Umbilical Cord Blood Storage Rx/MN Collection and storage as a precaution to treat a disease or condition that might possibly develop in the future, just in case it is needed, is not medical care. But might qualify if there is an existing or imminently probable disease that the umbilical cord blood is intended to treat. For example, the cost of storing cord blood where a newborn has a birth defect and where the cord blood would be needed in the near future might qualify. FSA, HRA, HSA Usual and Customary Charges (UCR), Excess Eligible FSA, HRA, HSA Vacation (payments to provider for periods when employee is on vacation)  Eligible If the absence is considered short and temporary and the care-giving arrangement requires the employee to pay for care during the absence, then a payment for a period that includes the absence will qualify for reimbursement in full; other absences generally will not qualify.  DCA Vaccines and Vaccinations Eligible FSA, LMSA, HRA, HSA Vanpool Eligible Seating capacity of 6 or more adults, excluding driver, where 80% or more of miles for which vehicle is used is for transporting employees back and forth between work and home during which trips the vehicle is at least 50% full. Commuter Vaporizer Eligible FSA, HRA, HSA Varicose Vein Surgery Eligible FSA, HRA, HSA Varicose Veins, Treatment of Rx/MN FSA, HRA, HSA Vasectomy and Vasectomy Reversal Eligible FSA, LMSA, HRA, HSA Veneers Not Eligible FSA, LMSA, HRA, HSA Veterinary Fees Doc Will qualify if the veterinary fees are incurred for the care of a guide dog or other animal used by a disabled person. Otherwise, not eligible. FSA, HRA, HSA Viagra Rx/MN FSA, HRA, HSA Virtual Camps/Childcare Not Eligible DCA Vision and Hearing Disorder Screening Eligible Examples: glaucoma, hearing impairment in older adults, newborn hearing FSA, LMSA, HRA, HSA Vision Correction Procedures Eligible FSA, LMSA, HRA, HSA Vision Discount Programs Not Eligible FSA, LMSA, HRA, HSA Vitamins Rx/MN FSA, HRA, HSA Volunteer Work (care that enables employee and/or spouse to volunteer)  Not Eligible Will not qualify if the volunteer work is unpaid or for nominal pay.  DCA Walker Eligible FSA, HRA, HSA Warranties / Insurance on a Product Not Eligible FSA, HRA, HSA Wart Remover Treatments Eligible Example: Compound W, FreezeAway FSA, HRA, HSA Waterpik Rx/MN FSA, HRA, HSA Well Child Checks Eligible Documentation must clearly show that the checkup is for preventative care and not for a disease, condition, or ailment. LMSA Weight Loss Surgery Including Excess Skin Removal Eligible Excess skin removal is related to a cosmetic purpose, so if necessary for medical treatment, it would only be eligible with a Medical Necessity Form. FSA, HRA, HSA Weight-Loss Programs and/or Drugs Prescribed to Induce Weight Loss Rx/MN FSA, HRA, HSA Wheelchair and Repairs Eligible FSA, HRA, HSA Wig Rx/MN FSA, HRA, HSA Wisdom Teeth Surgery/Removal Eligible FSA, LMSA, HRA, HSA X-Rays and X-Ray Fees Eligible FSA, HRA, HSA Yeast Infection Medications Eligible Examples: Monistat, Gyne-Lotrimin FSA, HRA, HSA