Health Care Account Eligible Expenses

You may use your health care flexible spending account, or FSA, to be reimbursed for health care expenses for yourself and your family that are not paid through another source (such as your medical plan). However, expenses incurred by or for the treatment of a domestic partner or the child of a domestic partner cannot be reimbursed.

The federal government sets the requirements for determining which health care and dependent care (day care) expenses can be reimbursed from funds contributed to your FSA. The following are examples of eligible health care expenses:

• Amounts not paid by your medical or dental plan, including the deductible, copays, expenses in excess of usual, customary and reasonable charges, and other out-of-pocket expenses
  
• Deductibles and copays for medical, dental, and vision coverage for plans that are not employer-sponsored that may cover you, members of your family, or both (this does not include premiums for other insurance coverage)
  
• Expenses not covered by your medical or dental plan, such as orthodontic care (above the amounts paid by the dental plan)
  
• Vision care expenses (including contact lens solution) as well as the cost of a guide dog for the blind and special education devices for the blind
  
• Hearing expenses, including hearing aids and special instructions or training for the deaf
  
• Individual psychiatric or psychological counseling
  
• A portion of certain capital expenditures primarily made for health care reasons, such as a wheelchair ramp or widening doorways.

Internal Revenue Service Publication 502, Medical and Dental Expenses provides examples of the types of expenses that are eligible for reimbursement through your FSA. Most expenses that are deductible health care expenses under the Internal Revenue Code are eligible for reimbursement through the FSA. Download IRS forms and publications online, or call 800.TAX.FORM (800.829.3676).

Examples of ineligible expenses include vitamins, outpatient meals or meals en route to or while receiving medical care, health club dues, vacations or recreational activities, and any surgery or treatment primarily for cosmetic reasons.