Important: For a list of eligible expenses for dependent care accounts (DCAs), click here.
An eligible expense is defined as those expenses paid for care as described in Section 213 (d) of the Internal Revenue Code. You can use the below links to find the qualifications for each item.
- Click here for the FSA specific list
- Click here for a list of FSA-eligible dental services and procedures
- Click here for the HSA specific list
- HRA Accounts: Each HRA account will cover different items. Reach out to your employer for a full list of eligible items.
Below are sample lists which may help determine whether an expense is eligible.
Deductible Medical Expenses/Eligible Expenses Examples
| Abdominal supports | Abortion | Acupuncture |
| Air conditioner (when necessary for relief from difficulty in breathing) | Alcoholism treatment | Ambulance |
| Anesthetist | Arch supports | Artificial limbs |
| Autoette (when used for relief of sickness/disability) | Birth Control Pills (by prescription) | Blood tests |
| Blood transfusions | Braces | Cardiographs |
| Chiropractor | Christian Science Practitioner | Contact Lenses |
| Contraceptive devices (by prescription) | Convalescent home (for medical treatment only) | Crutches |
| Dental Treatment | Dental X-rays | Dentures |
| Dermatologist | Diagnostic fees | Diathermy |
| Drug addiction therapy | Drugs (prescription) | Elastic hosiery (prescription) |
| Eyeglasses | Fees paid to health institute | FICA and FUTA tax paid for medical care service |
| Fluoridation unit | Guide dog | Gum treatment |
| Gynecologist | Healing services | Hearing aids and batteries |
| Hospital bills | Hydrotherapy | Insulin treatment |
| Lab tests | Lead paint removal | Legal fees |
| Lodging (away from home for outpatient care) | Metabolism tests | Neurologist |
| Nursing (including board and meals) | Obstetrician | Operating room costs |
| Ophthalmologist | Optician | Optometrist |
| Oral surgery | Organ transplant (including donor's expenses) | Organ transplant (including |
| Orthopedist | Osteopath | Oxygen and oxygen equipment |
| Pediatrician | Physical Therapy | Physician |
| Physiotherapist | Podiatrist | Postnatal treatments |
| Practical nurse for medical services | Prenatal care | Prescription medicines |
| Psychiatrist | Psychoanalyst | Psychologist |
| Psychotherapy | Radium Therapy | Reading glasses |
| Registered nurse | Sanitary napkins/pads |
Special school costs for the handicapped |
| Spinal fluid test | Splints | Sterilization |
| Sunglasses | Surgeon | Telephone or TV equipment to assist the hard-of-hearing |
| Therapy equipment | Transportation expenses (relative to health care) | Ultra-violet ray treatment |
| Vaccines | Vasectomy | Vitamins (if prescribed) |
| Wheelchair | X-Rays | Massage (if prescribed) |
Eligible Over-the-Counter Drugs Examples
| Allergy Medications | Cold Medicine | Pain relievers |
| Antacids | Cough drops and throat lozenges | Pedialyte |
| Antibiotic ointments | Feminine Menstrual care | Sinus Medications and Nasal Sprays |
| Anti-diarrhea medicine | First aid creams | Sleep aids |
| Calamine lotion | Motion sickness medicine | Wart removal medication |
Non-eligible Expenses Examples
| Acne Treatments | Fiber Supplements | Nutritional Supplements |
| Athletic Club membership/Gym | Flexible Spending Arrangement (FSA) contribution | One-A-Day Vitamins |
| Baby Sitting, Childcare, and Nursing Services for non-impaired child | Funeral Expenses | Personal Use Items |
| Boarding school fees | Future Medical Care | Scientology counseling |
| Bottled Water | Hair Transplant | Social activities |
| Chapstick | Health Savings Accounts (HSAs) contribution | Stop-smoking programs |
| Controlled Substances | Household Help | Suntan lotion (sun protection is eligible but requires broad spectrum protection and an SPF of 15+) |
| Cosmetic Surgery | Illegal Operations and treatments | Toiletries |
| Dancing and Swimming Lessons (even if recommended by doctor) | Maternity Clothes | Toothbrush |
| Diaper Server | Medical Savings Account (MSA) contributions | Toothpaste |
| Dietary Supplements | Medicated Shampoo/Soaps | Topical Creams |
| Electrolysis or Hair Removal | Medicines and Drugs from other countries | Veterinary Fees |
| Face Cream | Moisturizers |
Eligible Transit Expenses Examples
| Transit | Parking |
| Transit Pass Expenses incurred for any pass, token, farecard, or voucher that entitles a person to transportation (or transportation at a reduced price) on mass transit facilities (whether or not publicly owned) or provided by any person in the business of transporting persons for compensation or hire if provided in a highway vehicle with a seating capacity of at least six adults (excluding the driver) | Eligible Parking Expenses are incurred to park your vehicle in a parking garage or lot on or near the business premises of your employer or to park your vehicle at a location from which you commute to work by (a) mass transit facilities, (b) a commuter highway vehicle, or (c) carpool |
| Commuter Highway Vehicle (Van-Pool, i.e., transportation in a commuter highway vehicle if such transportation is in connection with travel between the employee's residence and place of employment) | The plan may only be used for the employee to pay for work site-related parking expenses |
Non-Eligible Transit Expenses Examples
| Transit | Parking |
| Expenses incurred after the date of termination of the employee | Expenses incurred after the date of termination of the employee |
| Expenses incurred prior to the date of plan election | Expenses incurred prior to the date of plan election |
| Transit expenses of your spouse and dependents | Parking expenses of your spouse and dependents |
| Non-work related transit expenses | Non-work related parking expenses |
| Expenses incurred in traveling from your office to business or client meetings | Expenses incurred in traveling from your office to business or client meetings |
| Fuel, mileage or other costs incurred to operate a personal vehicle or taxi | Any claim submitted more than 180 days after the expense is incurred |
| Tunnel, bridge, or highway tolls (EZ Pass) |
Limited Purpose Flexible Spending Account Expenses Examples
| Bifocals | Contact Lens Case | Eyeglasses Rx |
| Braces | Contact Lenses | Fluoride Treatment |
| Bridges | Dental Care | Orthodontia |
| Cataract Surgery | Dental Procedure | Vision Correction |
| Contact Cleaning Solution | Eye Exams | Tooth Extraction |
