Pre-tax Benefits Eligible Expenses

Pre-tax benefits like flexible spending and health saving accounts cover a wide variety of health care expenses. These expenses must be necessary to treat or alleviate a physical or mental condition or illness. This includes (but is not limited to) clinical, dental, orthodontic, vision, chiropractic, pharmaceutical, or over-the-counter/menstrual expenses.

This list is not exhaustive and additional information regarding health care expenses recognized by Section 213(d) of the Internal Revenue Code can be found at irs.gov. Items marked as eligible to be reimbursed from a limited purpose flexible spending account are also eligible for other pre-tax benefits. Having five or more of the same items on one receipt is considered stockpiling and is not eligible.

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EXPENSE NAME	ELIGIBILITY	Over The Counter (OTC)	COMMENTS
Acid Controllers	Eligible
Acupuncture	Eligible
Air Purifier	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Alcoholism Treatment	Eligible
Allergy Medicine	Eligible	X
Ambulance	Eligible
Ancestry Services	Ineligible
Anti-Diarrheals	Eligible	X
Anti-Gas Treatments	Eligible	X
Antiseptic Cream/Wash	Eligible
Appearance Improvements	Ineligible
Apple AirPods®	Eligible
Artificial Limbs	Eligible
At Home COVID-19 Tests	Eligible
Baby-Sitting/Child Care	Ineligible
Bandages	Eligible
Birth Control Pills	Eligible
Birth Control Products	Eligible
Blood Pressure Monitoring Devices	Eligible
Blood Pressure Monitoring Kits	Eligible
Body Scan	Eligible
Botox	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Braces/Supports	Eligible
Breast Pumps	Eligible
Canes/Walkers	Eligible
Capital Expenses	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Chelation (EDTA) Therapy Chiropractors	Eligible
Chemical Peels	Ineligible
Chondroitin	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Circumcision	Eligible
COBRA Premiums	Ineligible		HSA eligible.
Cold, Cough, and Flu Medicines	Eligible	X
Cold/Hot Packs	Eligible
Compression Stockings	Eligible
Contact Lens Solution	Eligible		*Limited Purpose
Contact Lenses/Related Material	Eligible		*Limited Purpose
Controlled Substances	Ineligible
Co-pays/Coinsurance/Deductibles	Eligible
Corn/Callus Pads	Eligible
Cosmetic Procedures	Ineligible
Cosmetics	Ineligible
Counseling (excludes marriage)	Eligible
CPAP Machine and Supplies	Eligible
Crutches	Eligible
Cryogenic Storage Fees	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Dancing Lessons	Ineligible
Decongestants	Eligible	X
Dental Treatment	Eligible		*Limited Purpose
Denture Supplies	Eligible		*Limited Purpose
Dentures	Eligible		*Limited Purpose
Diabetic Supplies	Eligible
Diagnostic Products	Eligible
Diagnostic Services	Eligible
Diapers	Ineligible
Dietary Supplements	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Digestive Aids	Eligible	X
DNA Collection/Storage	Ineligible
Drug Treatment	Eligible
Ear Plugs	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Egg Donor Fees	Eligible
Electrolysis	Ineligible
Exercise Equipment/Programs	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Expectorants	Eligible
External Catheters	Eligible
Eye Exams/Glasses	Eligible		*Limited Purpose
Face Lifts	Ineligible
Face Masks	Eligible		Personal Protective Equipment for the primary purpose of preventing the spread of COVID-19 (purchased after 1.1.2020).
Fertility Treatment	Eligible
First Aid Kits	Eligible
Flu Shots	Eligible
Funeral Expenses	Ineligible
Genetic Testing	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Glucosamine	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Glucose Monitoring Devices	Eligible
Guide Dog	Eligible		*Limited Purpose
Hair Removal	Ineligible
Hand Sanitizer	Eligible		Personal Protective Equipment for the primary purpose of preventing the spread of COVID-19 (purchased after 1.1.2020).
Health Club Dues	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Hearing Aid Batteries	Eligible
Hearing Aids	Eligible
Hemp, CBD, and Marijuana Products	Ineligible
Hormone Replacement Therapy	Eligible
Hospital Services Immunizations	Eligible
Household Help	Ineligible
Humidifier	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Illegal Operations	Ineligible
Inclinator	Eligible
Incontinence Supplies	Eligible
Insulin	Eligible
Insurance Premiums	Ineligible		HSA eligible.
Laboratory Fees	Eligible
Lamaze Classes	Eligible
Language Training (for disability)	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Laser Eye Surgery	Eligible		*Limited Purpose
Laxatives	Eligible	X
Learning Disability	Eligible
Long-Term Care	Ineligible		HSA eligible.
Massage Therapy	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Maternity Clothes	Ineligible
Medical Records Charge	Eligible
Medical Services	Eligible
Medicare Premiums	Ineligible		HSA eligible.
Menstrual Care Items	Eligible
Nebulizers	Eligible
Nursing Services	Eligible
Nutritional Supplements	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Obstetrical Expenses	Eligible
Occlusal Guards	Eligible		*Limited Purpose
Ointments/Rash Creams	Eligible	X
Operations	Eligible
Optometrist	Eligible		*Limited Purpose
Orthodontia	Eligible		*Limited Purpose
Orthopedic Inserts	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Osteopath	Eligible
Ostomy Products	Eligible
Oxygen	Eligible
Oxygen Equipment	Eligible
Pain Relievers/Fever Reducer	Eligible	X
Personal Use Items	Ineligible
Physical Exams	Eligible
Physical Therapy	Eligible
Pregnancy Test Kits	Eligible
Prepayment for Services	Ineligible
Prescription Drugs	Eligible
Prescription Safety Glasses	Eligible
Prescription Sunglasses	Eligible
Prescription Weight Loss Drugs	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Prosthesis	Eligible
Psychiatric Care	Eligible
Psychoanalysis	Eligible
Psychologist	Eligible
Reading Glasses	Eligible		*Limited Purpose
Retin-A	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Rogaine	Ineligible
Safety Glasses	Ineligible
Sanitizing Wipes	Eligible		Personal Protective Equipment for the primary purpose of preventing the spread of COVID-19 (purchased after 1.1.2020).
Screening Tests	Eligible
Sleep Aids	Eligible	X
Sleep Deprivation Treatment	Eligible
Smoking Cessation	Eligible
Sterilization Procedures	Eligible
Stomach Remedies	Eligible	X
Student Health Fee	Ineligible
Sunglass Clips	Ineligible
Sunscreen	Eligible	X
Supplies for Medical Condition	Eligible
Surgery	Eligible
Syringes	Eligible
Tanning Salons/Equipment	Ineligible
Teeth Whitening	Ineligible
Therapy (individual only)	Eligible
Thermometers	Eligible
Transplants	Eligible
Treadmill	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Vaccines	Eligible
Varicose Veins Treatment	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Vasectomy	Eligible
Vision Correction Procedures	Eligible		*Limited Purpose
Weight Loss Programs	RX/Documentation		A written statement from the physician must be obtained for these expenses.
Wheelchair	Eligible
Wheelchair and Accessories	Eligible
X-Ray Fees	Eligible