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.
| 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 | ||
| Ambulance | Eligible | ||
| Ancestry Services | Ineligible | ||
| Anti-Diarrheals | Eligible | ||
| Anti-Gas Treatments | Eligible | ||
| Antiseptic Cream/Wash | Eligible | ||
| Appearance Improvements | Ineligible | ||
| 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 | ||
| 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 | ||
| 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 | ||
| 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 | ||
| 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 | ||
| 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 | ||
| 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 | ||
| Sleep Deprivation Treatment | Eligible | ||
| Smoking Cessation | Eligible | ||
| Sterilization Procedures | Eligible | ||
| Stomach Remedies | Eligible | ||
| Student Health Fee | Ineligible | ||
| Sunglass Clips | Ineligible | ||
| Sunscreen | Eligible | ||
| 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 |