Flexible Spending Accounts: What’s Eligible? The IRS defines eligible health care expenses as amounts paid for the diagnosis, cure, mitigation or treatment of a disease, and for treatments affecting any part or function of the body. The expenses must be primarily to alleviate a physical or mental condition or illness. This list is not meant to be all-inclusive. Eligible Expenses DENTAL SERVICES PRACTIONERS Dependent Care Assistance Program Under DCAP, the IRS allows eligible employees to pay for qualified daycare expenses on a tax favored basis. The MEDICAL TREATMENTS/PROCEDURES participant and spouse must be gainfully employed, seeking gainful
Alcoholism and Drug Addiction (inpatient
MEDICAL EQUIPMENT, SUPPLIES and employment, or in school for the SERVICES following expenses to qualify under the plan. The following is a sample list of eligible and ineligible expenses.
Physical Examination (not employment-related)
ELIGIBLE EXPENSES
Reconstructive Surgery (if medically necessary
After-school care or extended day programs
Learning Disability (special school/teacher)
Amounts paid to babysitter inside or outside
Prescribed Medical and Exercise Equipment
Splints/Casts or Support Hose (if medically
Weight Loss Programs (as prescribed by your
Expenses paid to relative (e.g., parent or
grandparent of participant for child care)
Transportation Expenses (essential to medical
OBSTETRIC SERVICES
Tuition Fee at Special School for Disabled Child
Lamaze Class (child rearing classes excluded)
Weight Loss Drugs (to treat specific disease)
INELIGIBLE EXPENSES
Educational expenses—kindergarten, first
OB/GYN Prepaid Maternity Fees (reimbursable
Ineligible Expenses The IRS does not allow the following dependent day care LAB EXAMS/TESTS expenses to be reimbursed under Sick employee (that is, care for a dependent FSAs and HSAs. This list is not meant to be all-inclusive.
Piano, dancing, art, ballet lessons.etc.
VISION SERVICES
Activity fees Health care expenses for a dependent
Insurance Premiums and Interest (allowed for
Section 213d governs the eligible expenses MEDICATION
Long Term Care Premiums (allowed for HSA)
for HSA, FSA and DCAP plans. Publications 502 and 503 are written to help taxpayers determine what qualified expenses can be deducted on their income tax returns FSAs and DCAP, respectively. They should not be
Swimming Lessons Teeth Whitening/Bleaching
used as the sole determinant for what is
Over the Counter Medications (see reverse)
reimbursable under these plans. Over-The-Counter (OTC) Items Effective January 1, 2011 Eligible OTC Medical Supplies: Itemized Ineligible OTC Items: receipt with claim request Do not submit for
Adult incontinence products (e.g. Depends) Birth control products (e.g. prophylactics)
reimbursement
Health monitors (e.g. blood pressure, cholesterol, HIV, thermometers)
Supports/braces (e.g. ankle, knee, wrist, therapeutic glove)
Please note that this is not a complete list, but is intended to provide Plan participants with examples of OTC items that may be eligible.
OTC Drugs and Medicines Requiring a Prescription
Acne medications Allergy & sinus medications (Benadryl, Claritin, Sudafed)
Anti-itch medications (Caladryl, Cortizone)
Gastrointestinal aids (antacids, anti-diarrhea medicines, laxatives – non-fiber, nausea
Nasal sprays for congestion (e.g. Afrin)
Pain relievers (e.g. aspirin, Excedrin, Tylenol, Advil, Motrin)
Please note that this is not a complete list, but is intended to provide Plan participants with examples of OTC items that may be eligible. To be reimbursed for these expenses, a completed claim form must be submitted to Dual-Purpose Items: Itemized receipt and UAS along with one of the following: Certification of Medical Necessity form A customer receipt identifying the required with claim request name of the person for whom the prescription applies, the date and amount of the purchase, and an Rx number; or A customer receipt that reflects the date and the amount of the purchase, along with a copy of the prescription.
Nasal strips & snore relief (e.g. Breathe Right) Vaporizers/humidifiers Vitamins/minerals/supplements
my asthma North Kensington, London, on to a saucer to form a cone, which was then lit at 'After each 1927-1934 the top. The pungent smoke from this spittingI was told that I developed asthma after anVesuvius had to be inhaled deeply. Its beneficial hospital visit attack of measles when I was three years old. effects were short lived - the inhalation provided we went to a O
BRCA1 mutation and neuronal migration defect: implications for chemoprevention D Eccles, D Bunyan, S Barker and B Castle J. Med. Genet. doi:10.1136/jmg.2004.028084 Updated information and services can be found at: References This article cites 10 articles, 3 of which can be accessed free at: Rapid responses Email alerting Receive free email alerts when new articles cite this a