Qualified medical expenses are determined by IRS Medical and Dental Expenses Publication 502. There are four qualified expense categories:
Medical
- Medical supplies and equipment
- Medical practices
- Medical services
- Meals, lodging, and transportation
Dental (Eligible for Limited Purpose FSA only)
- Dentist visit or dental treatment
- Artificial teeth and dentures
Vision (Eligible for Limited Purpose FSA only)
- Ophthalmologist visit
- Eyewear
- Vision disabled auxiliary aids
Pharmacy
- Prescribed medicine and drugs
- Over-the-counter (OTC) medicine and drugs
- Other OTC products
**Eligible expenses for traditional HRAs are determined at the employer’s discretion
Examples of ineligible expenses
- Cosmetic surgery or procedures
- Exercise and fitness programs for general health
- Non-medical personal care products
- Non-prescription eyewear
Eligibility list
View a comprehensive list of eligible expenses.