Artificial Teeth
Bifocals
Braces
Bridges
Co-insurance (Dental and Vision)
Contact Lenses (with prescription)
Contact Lens Equipment and Materials
Co-payment (Dental and Vision)
Corneal Keratotomy
Crown (non-cosmetic)
Deductible (Dental and Vision)
Dental Emergency Kit
Dental Procedures
Dental Reconstruction
Dental Sealants
Dental Reconstruction (including implants)
Dental Veneers (non-cosmetic and with Letter of Medical Necessity)
Dental, Oral and Teething Pain Products (OTC with prescription)
Dentures, Equipment and Materials
Eye Drops (OTC with prescription)
Eye Exams
Eye Related Equipment
Eye Surgery
Eye Treatment Medications (with prescription)
Eyeglasses (with prescription)
Fluoridation Services (with Letter of Medical Necessity)
Fluoride Rinse (with Letter of Medical Necessity)
Fluoride Treatment
Guide Dog or Other Service Animal
Insurance Premiums for Dental Care (HRA only & must be paid after-tax)
Laser Eye Surgery
Occlusal Guard
Office Visits (Dental and Vision)
Operations (Dental and Vision)
Ophthalmologist
Optometrist
Orthodontia (Braces, Retainer and Equipment)
Ortho Keratotomy
OTC Medicine with a prescription from an Eye Doctor or Dentist
Radial Keratotomy
Reading Glasses (OTC)
Safety Glasses (with prescription)
Sales tax, shipping and handling fees (for any eligible expense)
Sunglasses (with a prescription)
Vision Care
Vision Correction
Visual Evoked Potential (VEP) Test
For official IRS guidelines and restrictions on eligible expenses please visit https://www.irs.gov/uac/about-publication-502