
General Purpose
Eligible Expenses
Please note: Listed items must relate to a medical condition or treatment
FSA/HRA/HSA/QSEHRA/ICHRA
Acupuncture
Alcoholism Treatment
Ambulance
Artificial Limb
Artificial Teeth
Bandages
Bifocals
Blood Pressure Monitor
Body Scan
Braces
Breast Feeding Class
Breast Pumps and Supplies
Breast Reconstruction Surgery (following mastectomy; with Letter of Medical Necessity)
Bridges
Car Modifications (with Letter of Medical Necessity)
Childbirth classes (mother only)
Chiropractor
Cholesterol Test Kits/Supplies
Christian Science Practitioner
Co-insurance (medical, dental, vision, prescription)
Compression socks, stockings or hose (with Letter of Medical Necessity)
Contact Lens Equipment and Materials
Contact Lenses (with prescription)
Contraceptives
Copayment (medical, dental, vision, prescription)
Cord Blood Storage (treatment of known medical condition; with Letter of Medical Necessity)
Corneal Keratotomy
Cosmetic Procedures (birth defects, accidents, and/or disease; with Letter of Medical Necessity)
Counseling (for treatment of medical condition)
Crown (non-cosmetic)
Crutches
Deductible (medical, dental, vision, prescription)
Dental Emergency Kit
Dental Procedures
Dental Reconstruction
Dental Reconstruction (including implants)
Dental Sealants
Dental Veneers (non-cosmetic and with Letter of Medical Necessity)
Dental, Oral and Teething Pain Products (OTC with prescription)
Dentures, Equipment and Materials
Dermatology Treatments/Products (with Letter of Medical Necessity)
Diabetic Monitors/Test Kits/Strips/Supplies
Diagnostic Devices
Diagnostic Services
Disabled Dependent Care Expenses
Doula or Birthing Coach (with letter of Medical Necessity)
Drug Addiction Treatment
Dyslexia Treatment (with Letter of Medical Necessity)
Exercise Equipment/Program (with Letter of Medical Necessity)
Eye Drops (OTC with prescription)
Eye Exams
Eye Related Equipment
Eye Surgery
Eye Treatment Medications (with prescription)
Eyeglasses (with prescription)
Fertility Enhancement
Fertility Monitor
Fertility Treatment (employee, spouse or dependent)
Fitness Program (with Letter of Medical Necessity)
Flu Shot
Fluoridation Services (with Letter of Medical Necessity)
Fluoride Rinse (with Letter of Medical Necessity)
Fluoride Treatment
Guide Dog or Other Service Animal
Health Club Dues (with Letter of Medical Necessity)
Health Institute (with Letter of Medical Necessity)
Hearing Aids and Batteries
Herbal or Homeopathic Medicines (with Letter of Medical Necessity)
Home for Intellectually/Developmentally Disabled
Home Improvements (for medical care; with Letter of Medical Necessity; see Capital Expenses on IRS website for restrictions)
Hospital Services
Humidifier, air filter and supplies (with Letter of Medical Necessity)
Immunizations
Incontinence Supplies
Insulin, Testing Materials and Supplies
Insurance Premiums (only HRA & QSEHRA, if plan allows, must be paid after-tax)
Laboratory Fees
Lamaze Classes (mother only)
Laser Eye Surgery
Lead-Based Paint Removal
Learning Disability Treatments
Legal Fees Necessary for Medical Care
Lifetime Care-Advance Payments
Lodging (to receive medical care; with Letter of Medical Necessity; limited to $50/night for patient and $50/night for caregiver)
Magnetic Therapy (over-the-counter; with Letter of Medical Necessity)
Massage Therapy (for treatment of medical condition; with Letter of Medical Necessity)
Mastectomy-related special bras
Meals (as a part of medical care)
Medical Conference (necessary to medical care)
Medical Equipment (for treatment of medical condition) and Repairs
Medical Records Charges
Medical Supplies (for treatment of a medical condition)
Medicines (with prescription and within the United States)
Midwife
Monitors and Test Kits (over-the-counter)
Nursing Services
Occlusal Guard
Occupational Therapy
Office Visits (medical, dental, vision, chiro, psych, therapy)
Operations (non-cosmetic)
Ophthalmologist
Optometrist
Organ Transplants (recipient and donor)
Ortho Keratotomy
Orthodontia (Braces, Retainer and Equipment)
Orthopedic and surgical supports
Orthotics
Osteopath
Over the Counter Medicines (with prescription and for non-cosmetic purposes)
Ovulation Monitor
Oxygen
Physical Examination
Physical Therapy
Pregnancy Test Kit
Prescription Drugs (for non-cosmetic purposes)
Psychiatric Care
Psychoanalysis
Psychologist
Radial Keratotomy
Reading Glasses (OTC)
Safety Glasses (with prescription)
Sales tax, shipping and handling fees (for any eligible expense)
Special Education
Special Equipment (with Letter of Medical Necessity)
Special School (for mental and physical disabilities; with Letter of Medical Necessity)
Speech Therapy
Sterilization
Stop-Smoking Programs
Sunglasses (with a prescription)
Sunscreen with SPF 15+ and broad spectrum, sunburn creams and ointments (over-the-counter)
Supplements (with Letter of Medical Necessity)
Surgery (non-cosmetic)
Swimming Lessons (for medical condition)
Therapy
Transgender Treatments/Surgery (with Letter of Medical Necessity)
Transplants
Tubal Ligation
Tuition or Educational Classes (for a specific medical condition)
Urological Products
Vaccinations
Varicose Vein Removal Surgery (for medical care)
Vasectomy
Vision Care
Vision Correction
Visual Evoked Potential (VEP) Test
Walking Aids (canes, walkers, crutches and related supplies)
Weight-Loss Program (with Letter of Medical Necessity)
Wheelchair and repairs
Wig
Wound Care (over-the-counter)
X-ray
For official IRS guidelines and restrictions on eligible expenses please visit https://www.irs.gov/uac/about-publication-502