Examples of eligible medical expenses –

Examples of Qualifying Medical Expenses
Medical Flexible Spending Account
(Defined in Section 213 of the Internal Revenue Code) Definition
Prescribed and OTC drugs qualify however, the cost of regular skin care (face creams etc.) do not qualify (e.g. Retin-A can be used to treat acne and wrinkles), a physician’s letter of medical necessity would be required. Medical expenses incurred before adoption is finalized are qualifying if the child qualifies as your tax dependent when the service/items are provided. Expenses qualify for amount paid for inpatient treatment (including meals and lodging) at a therapeutic center for alcohol addiction will qualify. Transportation costs associated with attending meetings of AA in community will also qualify if attending due to physician’s advice. Letter from physician needed for this transportation expense. Analgesics (Ex: Advil, Aspirin, Tylenol) Antacids (Ex: Maalox, Prilosec OTC, Zantac) Antibiotic ointments (Ex: Bacitracin, Neosporin) Anti-itch creams (Ex: Benadryl, Cortaid, Ivarest) Only portion above the cost of regular printed material. To the extent that surgery was done following a mastectomy for cancer. This is an exception to the rule regarding cosmetic procedures. If used to treat a medical condition such as lead poisoning. Coinsurance , copayments and deductibles If underlying service/item qualifies as qualifying expense. If sold as medical supply to alleviate a specific medical condition such as a knee or back injury, not qualified if purpose to keep beverages cold or hot. Amount paid for lenses needed for medical reasons, as well as materials and equipment needed for using lenses, such as saline solution, distilled water and enzyme cleaner. Contact lenses solely for the purposes of changing one’s eye color do not qualify. Contact lens insurance does not qualify. Includes birth control pills, condoms, morning-after pill and spermicidal foam. Cough suppressants (Ex: Pediacare, Robitussin, If amounts paid for treatment including fees for x-rays, fillings,braces, extractions, sealants, bridges, dentures and denture adhesives, crowns, orthodontia, etc. but not teeth Such items as blood sugar test kits and test strips; glucose monitors and insulin Includes procedures to determine the presence of disease or dysfunction of the body, such as tests to detect heart attack, stroke, diabetes, thyroid conditions, osteoporosis and Diarrhea medicine (Ex: Imodium, Kaotectate) Amounts paid for inpatient’s treatment at a therapeutic center for drug addiction will Ear wax removal products (Ex: Debrox, Murine) Includes amounts paid for eyeglasses and lenses prescribed by a physician and eyeglass Fever reducing medications (Ex: Aspirin, Motrin) Includes antiseptic, elastic bandages, bandages for torn or injured skin, liquid adhesive, alcohol wipes, gauze pads, pain medication, etc.
Spring 2009

Examples of Qualifying Medical Expenses –
Medical Flexible Spending Account
Definition
Includes amount paid for purchase, training and care of animals used by visually or hearing impaired person. Vet fees for such animals also qualify as medical care. Headache medications (Ex: Advil, Aspirin, Tylenol) The cost for hearing aid and batteries for its operation qualify. Hemorrhoid treatments (Ex: Preparation H) Insect bite creams/ointments (Ex: Benadryl, Cortaid) Includes equipment needed to inject the insulin, such as syringes or insulin pumps. Items such as blood pressure monitors, syringes, glucose kit, etc. Includes such expenditures as amounts paid for legal medical services prescribed by physicians, surgeons, specialists and other medical practitioners. Motion sickness pills (Ex: Bonine, Dramamine) Nicotine gum or patches (Ex: Nicoderm, Nocorette) Occlusal guards to prevent teeth grinding Pain relievers (Ex: Aspirin, Midol, Tylenol) Expenses of hiring someone to give patterning exercises to a mentally retarded child which consist of coordinated physical manipulation of a child’s arms and legs to imitate If an individual pays a fee for a card that provides a discount on all drugs, the fee for the program would not be a qualifying expense but the cost of the drug would be a qualifying Note: Importing prescription drugs from other countries violates federal law. However,
a drug or medicine that is purchased and consumed in the other country and is legal in both that country and the US may qualify for reimbursement. Additionally, if the FDA announces that a drug can be legally imported by individuals it may qualify for Includes cost of supporting mentally ill dependent at a special center which provides Additionally, corneal ring segments (removable plastic half-rings that correct vision) Includes veterinary fees for the care of the guide dog or other animal used by a disabled Incurred to obtain an item that constitutes medical care (e.g., drugs or medicines) are inextricably linked to the cost of the medical care and therefore qualify. Amounts paid for smoking cessation (stop-smoking) programs and medications used to Sterilization is defined as the cost of a legally performed operation to make a person
Spring 2009

Examples of Qualifying Medical Expenses –
Medical Flexible Spending Account
Definition
Sunburn creams and ointments (Ex: Solarcaine) Sunscreen Must be high SPF (e.g., 30 or 45) generally used to prevent a sunburn. Items Lotion that contain a small sunscreen component do not qualify, nor do suntan lotions. The expenses of buying and repairing special telephone equipment for a hearing impaired Equipment that displays the audio part of television programs as subtitles for hearing impaired persons. If the equipment is a part of the television cost and not charged separately, there is no qualified expense. Throat lozenges (Ex: Cepacol, Chloraseptic) Toothache and teething pain relievers (Ex: Orajel) Includes surgical, hospital, laboratory services and transportation expenses for organ Expense is one of excess of an insurance plan’s usual, customary and reasonable charge if the underlying expense is for medical care. Expense is the amount paid for purchase as well as cost of operation and upkeep of a wheelchair or autoette, if needed for the relief of sickness or disability. Yeast infection medications (Ex: Monistat)
Spring 2009
The IRS Publication 502 is to be used as a guide as to what expenses are reimbursable under a health FSA but should recognize that IRS
Publication 502 is written to help taxpayers determine what medical expenses can be deducted on Schedule A to the Form 1040, and that some
deductible expenses listed in the IRS Publication 502 are not reimbursable under a health FSA (e.g., health insurance premiums are deductible,
but not reimbursable under a health FSA). Also note that a tax deduction is claimed for the year the expense is paid, while reimbursement under
a health FSA depends only on when the expense was incurred (time of payment is irrelevant).
Examples of Potentially Qualifying Medical Expenses
Medical Flexible Spending Account
(Defined in Section 213 of the Internal Revenue Code) Definition
Monthly account maintenance fees for health FSA or HSA are a qualifying expense. Must be recommended by medical practitioner to treat a specific medical condition and used primarily by the person who has the medical condition. If central air, only the amount spent that is more than the value added to the property will qualify. Also, if others benefit from the air conditioning, then only the pro-rata amount allocable to the person with the medical condition will qualify. Allergy treatment products; household improvements; Expense will not qualify if products would be owned to treat allergies even without allergies, such as pillow or a vacuum cleaner. However, an air purifier or water filter necessary to treat a specific medical condition might qualify. A physician’s letter of Alternative healers, dietary substitutes, and Treatments must be legal and provided by professional. Expenses do not qualify if the remedy is a food or substitute for food that the person would normally consume in order to meet nutritional requirements. A physician’s letter of medical necessity would be A physician’s letter of medical necessity would be required recommending the item to treat a specific condition (e.g.; physical handicap). Expenses of operating a specially Fees for temporary storage may qualify in instances where blood is collected as part of The diagnosis, treatment or prevention of an existing or imminent medical condition (e.g., in advance of a scheduled surgery for use in a possible transfusion). Iif there is an underlying medical reason, (e.g., breast abscess) and not merely for convenience, scheduling or other personal reasons. A physician’s letter of medical Improvements or special equipment added to a home (elevator, lift, inclinator, etc) or other capital expenditures (car modifications for a physically handicapped person) may qualify if the primary purpose of the expenditure is medical care for you or your dependent. How much of the expense would depend on the extent to which the expense permanently improves the property and whether others, besides the person with the medical condition, will benefit (see the pro rata rule under Air conditioners).
Chinese herbal practitioner & herbal treatments If used primarily for medical care such as arthritis, not just to maintain general health. A physician’s letter of medical necessity is needed. Only procedures necessary to ameliorate a deformity arising from congenital abnormality
or personal injury from an accident or trauma or disfiguring disease would qualify. If for medical reason, marriage counseling does not qualify. A physician’s letter of Only if amounts are paid for services to relieve the effects of a particular disease (e.g.,
Muscular Dystrophy, Cerebral Palsy, adults who suffer from urinary incontinence, etc.). A physician’s letter of medical necessary would be required. If primarily for medical care and recommended by a medical practitioner to treat a specific medical condition. (i.e. 1,000 mg of Vitamin B-12 daily to treat a specific vitamin deficiency). A physician’s letter of medical necessity would be required. Only in cases where DNA is collected as part of the diagnosis, treatment or prevention of an existing or imminent medical condition but then only when stored on a temporary basis. (i.e. used within the same plan year). If used primarily for medical care and not for personal, general health or a cosmetic purposes, legally obtained and generally accepted as drug or medicine. Can be prescribed or OTC (Over-the-Counter) and meets eligibility requirements to qualify. To the extent prescribed by a physician for a specific medical condition (for example, to protect surgically implanted ear tubes). Amounts paid for the egg donor fee, an agency fee, an egg donor’s medical and psychological testing and the legal fees for preparation of the egg donor contract. If amounts paid for temporary storage qualify but only to the extent necessary for immediate conception. Storage fees for undefined future conception may not be Upon the advice of a physician so that a person with heart disease won’t have to climb stairs but only to the extent of the amount in excess of value enhancement to the property. A physician’s letter of medical necessity would be required only if required to treat an illness (such as obesity) diagnosed by a physician. The purpose of the expense must be to treat the disease rather than to promote general health and the expense must not have been paid “but for” this purpose. A letter of medical necessity will be required. Spring 2009

Examples of Potentially Qualifying Medical Expenses –
Medical Flexible Spending Account
Definition
Qualifying expense to the extent that procedures are intended to overcome an inability to have children. Examples are IVF, surgery (including reversal of a previous surgery preventing someone from having children), shots, treatments and GIFT. Expenses paid to or for an in vitro surrogate usually do not qualify. If used to treat a diagnosed medical condition (such as irritable bowel syndrome) until the condition is alleviated. A letter of medical necessity is required. Qualifying expense if recommended by dentist to prevent tooth decay. The amount that qualifies is limited to the cost allocable to the current year. If Pathological gambling has been classified as a disorder by the American Psychiatric Association and therefore, could be considered a mental illness and if so, treatment To the extent it is done to determine possible defects (e.g., defects of an unborn child if mother is over age 35) it would be considered medical care. Testing done just to determine the sex of the fetus does not qualify. A physician’s letter of medical necessity If used primarily for medical care (to treat arthritis) but does not qualify if used just to maintain general health. A physician’s letter of medical necessity would be required. Only if incurred upon the advice of a medical practitioner to treat a specific medical condition, such as rehab after back surgery or treatment of obesity. The expense must not have been incurred prior to the diagnosis, or fees would not qualify. When treatment is no longer needed, the fees would no longer qualify. A physician’s letter of medical Only if treatment at the health institute is prescribed by a physician who issues a written statement confirming treatment is necessary to alleviate a physical or mental defect or illness of the individual receiving the treatment. Holistic or natural healers, dietary substitutes, If done to accommodate a disability. If the improvement widening doorways, etc.) is permanent and increases the value of the property, the expense will qualify only to the Extent that the improvement cost exceeds the increase in property value. If the improve- ment does not increase the property value then the entire cost may qualify. Items that usually do not increase property value are entrance or exit ramps, widening or modifying doorways or hallways, installing railings or support bars to bathrooms, lowering or modi- fying kitchen cabinets or equipment, moving or modifying electrical outlets and fixtures installing porch lifts, modifying fire alarms or smoke detectors, modifying other warning systems and modifying stairways. A physician’s letter of medical necessity would be If used primarily for medical care (for example, to treat menopausal symptoms such as hot flashes, night sweats, etc). Expense will not qualify if used primarily for maintaining general health. A physician’s letter of medical necessity would be required. Only if expenses meet definition of nursing services. Does not qualify with physician’s When performed by a professional to treat a medical condition, or for other medical purposes (e.g., smoking cessation); won’t qualify if for general stress relief, personal enjoyment, or other personal purposes. A physician’s letter of medical necessity would If used to relieve the effects of a particular disease (for example adult diapers that would not have been bought “but for” the medical condition of the patient) i.e.; ALS, Alzheimer’s disease, MS etc., even though diapers for healthy newborns do not qualify. A physician’s letter of medical necessity would be required. When a woman is experiencing lactation problems and cannot breast-feed her child. A physician’s letter of medical necessity would be required. When dealing with instruction relating to birth and not childrearing. Fee should be apportioned to exclude instruction on topics such as newborn care. Expenses for the coach or significant other are not qualifying expenses. If for a child with dyslexia or a disabled child but not fees for regular schooling. A physician’s letter of medical necessity would be required. To prevent a child who has or has had lead poisoning from eating the paint. The cost of re-painting is not a medical expense. A physician’s letter of medical necessity would be If prescribed by a physician, tuition paid to a special school and tutoring fees paid to a specially trained teacher for a child who has severe learning disabilities caused by mental or physical impairments. Legal fees, general fees for legal services retained to authorize treatment for mental illness may qualify or if medical care could not have been provided Spring 2009




Examples of Potentially Qualifying Medical Expenses –
Medical Flexible Spending Account
Definition
Legal fees in connection with fertility treatments If the legal fees are in connection with a medical procedure performed upon you (or your spouse or dependent). Legal fees for preparing a contract for you to obtain a donated egg from an egg donor may qualify. However, legal fees incurred in connection with a procedure performed on a surrogate mother do not constitute medical care. Lodging at a hospital or similar institution If the main reason for being there is to receive medical care. Lodging not at a hospital or similar institution potentially qualifying expense up to $50 per night if these conditions are met: (1) the lodging is primarily for and essential to medical care; (2) the medical care is provided by a physician in a licensed hospital or medical care facility related to (or equivalent to) a licensed hospital; (3) the lodging isn’t lavish or extravagant; and (4) there is no significant element of personal pleasure, recreation or vacation in the travel. If a parent is traveling with a sick child, up to $100 may qualify ($50 for each person). If accompanying a patient for medical reasons and all of the conditions described under “Lodging not at a hospital or similar institution” are also met. For example, if a parent is traveling with a sick child, up to $100 per night ($50 for each person) will qualify. If prescribed by a physician to treat a specific injury or trauma but not if just to improve general health. A physician’s letter of medical necessity would be required. Meals at a hospital or similar institution If the main reason for being there is to receive medical care. If recommended by a physician in connection with treating a medical condition. A physician’s letter of medical necessity would be required. Medical conference admission, transportation, Amounts paid by an individual for expenses of admission transportation, meals, etc. to/ from conference relating to the chronic disease of the individual’s dependent are Code 213 expenses and if primarily essential to the medical care of the dependent. Transportation expenses include transportation to the city where the conference is held, plus local transportation to the conference. The cost of meals and lodging while attending the conference are not allowed. If storage costs are expenses paid to a plan to keep medical information so it can be retrieved from a computer databank for you (or your spouse’s or dependent’s) medical If cost of keeping mentally handicapped person in a special home (not a relative’s home) on a psychiatrist’s recommendation to help the person adjust from life in a mental hospital to a community living environment. If mineral supplement is recommended by a medical practitioner for a specific medical condition (for example, a prescribed dosage of iron daily to treat iron-deficiency anemia). A physician’s letter of medical necessity would be required. Only if used to treat sinus problems or when used to prevent sleep apnea. Would not qualify for reimbursement when used to prevent ordinary snoring. A physician’s letter of If amounts spent in wages, employment taxes and other or other attendant nursing services (including extra costs for nurses’ room and board) whether provided in the participant’s home or another facility. Services not being performed by a nurse qualify so long as the services are of a kind generally performed by a nurse. These services would be connected with the caring for the patient’s condition, such as giving medication or changing dressings as well as bathing and grooming. If the person providing the nursing services also provides household and personal services, the expense must be accounted for separately and will not qualify for reimbursement. Nursing services provided for a normal, healthy baby are not a qualifying expense. If treatment relates to a specifically diagnosable medical condition, not a qualifying expense if expense is for general health. A physician’s letter of medical necessity would If operations are legal and are not considered cosmetic procedures. If cost of the orthopedic item exceeds the cost of ordinary personal use item and only the If a medical practitioner has recommended supervised exercise regimen in order to treat a disease or injury (e.g.; rehabilitation after surgery or the treatment of obesity) and if incurred for a limited duration. The expense must not have been incurred “but for” the disease (e.g.; if you were working with a personal trainer prior to being diagnosed, the expense would not qualify). A physician’s letter of medical necessity would be required. If it is used to improve a deformity arising from congenital abnormality, personal injury from accident or trauma, or disfiguring disease. Psychoanalysis potentially qualifying expense if provided for medical care and not just general improvement of mental health, relief of stress, or personal enjoyment, nor if the expense stems from training to be a psychoanalyst. A physician’s letter of medical necessity would be required. If expenses is for medical care and not just for general improvements of mental health, relief of stress or personal enjoyment. A physician’s letter of medical necessity would be If prescribed by a physician for a specific medical condition such as acne vulgaris and not for cosmetic purposes. A physician’s letter of medical necessity would be required. Spring 2009


Examples of Potentially Qualifying Medical Expenses –
Medical Flexible Spending Account
Definition
If recommended by a medical practitioner for a specific medical condition. A physician’s letter of medical necessity would be required. Certain payments made to a residential school or program to treat individuals for behavioral, emotional, and/or addictive conditions qualify if the primary purpose of the program is medical care. (Educational services can be an incidental but not primary component.) If the child is at the school simply to benefit from the courses and disciplinary methods, the expenses won’t qualify – sending a person to attend a program to resolve bad personal attitudes in a structured environment does not constitute medical Payments made to a special school for a mentally impaired or physically disabled person qualify if the main reason for using the school is its resources for relieving the disability. This includes teaching Braille to a visually impaired person, teaching lip reading to a hearing impaired person, and giving remedial language training to correct a condition caused by a birth defect. Meals, lodging and ordinary education supplied by the special school is only medical care if the child is at the school primarily for relieving the disability. If the child is at the school simply to benefit from the courses and disciplinary Special foods (e.g., gluten-free or salt-free diet) If prescribed by a physician to treat a specific illness or ailment and if the foods do not substitute for normal nutritional requirements. The amount is limited to the amount by which the cost of the special foods exceeds the cost of commonly available versions of the same product. A physician’s letter of medical necessity would be required. If fees are for temporary storage but only to the extent that it is necessary for immediate conception. Storage fees for undefined future conception are not considered to be for If used primarily for medical care (for example, to treat a diagnosed medical condition such as depression) but not if used to maintain general health. A physician’s letter of If there is a specific and imminent medical condition that the stem cells are intended to treat. For example, the cost of harvesting and storing stem cells because a newborn has a birth defect and the stem cells would be needed in the near future. Collection and storage for an indefinite period of time, just in case the item might be needed is not a qualifying If the expenses are primarily for and essential to medical care and medical care include car expenses, bus, taxi, train, plane and ferry fares and ambulance, services. A standard mileage rate for use of a car to obtain medical care is allowed (rate of reimbursement is restated annually by the IRS). Parking fees and tolls can also qualify. Qualifying expense in the following cases: (1) a parent who must go with a child who needs medical other than patient care; (2) a nurse or other person who gives injections, medications or other treatment required by the patient during transport and is unable to travel alone, and (3) an individual who travels to visit a mentally ill dependent, if such visits are recommended as part of their treatment. If primary purpose is for medical care. Includes reading program for dyslexia. To the extent that charges for medical expenses are separately broken down in a bill for tuition for a college or private school and are for specific qualified medical ervices/items that have been incurred/obtained (and are not premiums for medical care generally). If there is a specific medical condition that the umbilical cord is intended to treat. Collection and storage for an indefinite period of time is not considered medical care and would not be a qualified expense. The cost of storing cord blood where a newborn has a birth defect and where the cord blood would be need in the near future would qualify. If the procedure promotes the proper function of the body or prevents or treats an illness or disease but not if merely to improve appearance and doesn’t meaningfully promote the proper function of the body or prevent or treat illness or disease. If taken during pregnancy, prenatal vitamins would be considered primarily for medical Care. Prenatal vitamins taken at other times do not qualify. If the weight-loss program is recommended by a physician to treat an existing disease prescribed to induce weight loss (Ex: Meridia, such as obesity, heart disease or diabetes and is not simply to improve general health. The costs of food associated with a weight-loss program would not qualify for reimburse- ment since it meets normal nutritional needs. Potentially qualifying expense if prescribed by a physician for the mental health of a person who has lost all of his or her hair from a disease or treatment (e.g., chemotherapy or radiation). A physician’s letter of medical necessity would be needed. Spring 2009

The IRS Publication 502 is to be used as a guide as to what expenses are reimbursable under a health FSA but should recognize that IRS
Publication 502 is written to help taxpayers determine what medical expenses can be deducted on Schedule A to the Form 1040, and that some
deductible expenses listed in the IRS Publication 502 are not reimbursable under a health FSA (e.g., health insurance premiums are deductible,
but not reimbursable under a health FSA). Also note that a tax deduction is claimed for the year the expense is paid, while reimbursement under
a health FSA depends only on when the expense was incurred (time of payment is irrelevant).
Examples of Ineligible Medical Expenses –
Medical Flexible Spending Account
(Defined in Section 213 of the Internal Revenue Code) Definition
Not a qualifying expense under a Medical FSA for a normal, healthy baby. Controlled substances in violation of federal law This includes cosmetic surgery or other procedures that are directed at improving the patient’s appearance and don’t meaningfully promote the proper function of the body or prevent or treat illness or disease. Examples include face lifts, hair transplants, hair removal electrolysis), teeth whitening, and liposuction. Procedures involving correction due to a congenital deformity or abnormality, personal injury from accident or trauma or disfiguring disease are qualifying expenses. Cosmetics used for personal purposes, and intended to be applied to the human body for cleansing, beautifying, promoting attractiveness or altering the appearance such as skin moisturizers, perfumes, lipsticks, fingernail polish, eye and facial makeup, shampoos, permanent waves, hair colors, toothpastes and deodorants would be categorized. Not a qualifying expense for marriage counseling. Even if prescribed by a physician for improvement of general health. The expenditure might qualify if prescribed by physician to treat a specific medical condition such as part of a rehabilitation program after surgery. A physician’s letter of medical necessity. Not a qualifying expense under the Medical FSA even if you are paying for dependent care so that you can receive medical care. Not a qualifying expense for regular diapers or diaper services for Newborns. But diapers or diaper service paid for services to relieve the effects of a particular disease. Costs of special foods to treat a specific disease such as obesity do not qualify to the extent that they satisfy ordinary nutritional requirements and therefore the costs of food associated with a weight-loss program would not qualify since they just meet normal Not a qualifying expense if taken daily as a supplement to a normal diet. Fiber supplements do qualify if used to treat a diagnosed medical condition such as irritable bowel syndrome until the condition is alleviated. A physician’s letter of medical Not a qualifying expense even if recommended by physician unless the expenses qualify Not a qualifying expense even if rendered by licensed medical practitioner. Such expenses are not incurred for medical care. Legal fees incident to a divorce (even if prescribed by a physician) are not reimbursable. Ineligible expense if criteria not met as outlined in Medical conference admission,
transportation, meals, etc. and Meals while attending a medical conference.
Marijuana or other controlled substances An expense may qualify if a unique type of mattress is prescribed by a physician to treat a specific medical condition. A physician’s letter of medical necessity would be Not a qualifying expense if the baby is normal and healthy. Spring 2009


Examples of Ineligible Medical Expenses –
Medical Flexible Spending Account
Definition
Not a qualifying expense if pre-payments are for services/items that have not yet been incurred/obtained. Orthodontia and Fertility treatment expenses paid for up front at the time of the first visit can be apportioned during the treatment plan. Importing prescription drugs from other countries will violate Federal law. Not a qualifying expense if the individual pays a fee for a card that provides a discount on all drugs, the fee would not qualify. Not a qualifying expense unless used exclusively to treat a specific medical condition as diagnosed and prescribed by a medical practitioner. A physician’s letter of medical Not a qualifying expense unless prescribed by physician. Not a qualifying expense even if for medical care of the surrogate or her unborn child. The procedure must be performed upon you, your spouse or your dependent in order to Not a qualifying expense even if prescribed by physician for general health. If prescribed by physician to treat a specifically diagnosable condition (e.g., skin disorder) so long as there is no personal element (e.g., use by other family members). A physician’s letter of Not a qualifying expense if tooth discoloration is simply the result of aging and the whitening is done for cosmetic purposes. If tooth discoloration to the extent of deformity is caused by disease, birth defect or injury the expenses could qualify. A physician’s letter of medical necessity would be required. Not a qualifying expense. A toiletry is used in the process of dressing and grooming Not a qualifying expense even if dentist recommends special electric or battery-powered to treat a medical condition such as gingivitis. Toothbrushes are used primarily to maintain general health – a person would still use one even without the medical Not a qualifying expense even if dentist recommends special type to treat a medical condition like gingivitis. Toothpaste is an item used primarily to maintain general health without a medical condition. Topical creams or other drugs such as fluoride treatment used to treat a dental condition would qualify as long as they are primarily for medical care. A physician’s letter of medical necessity would be required. Not a qualifying expense as these are personal expenses and not expenses for medical care. Costs incurred for transportation to and from work may be medical expenses if the employment itself is explicitly prescribed as therapy to treat a medical condition. Not a qualifying expense as veneers are used primarily for cosmetic purposes. Not a qualifying expense as such however , expense for actual medical treatment (e.g., Not a qualifying expense generally however, if a camp is a special program that is therapeutic and treats a specific disability the expense might qualify to the extent that. Such expenses might be reimburseable under the Dependent Care FSA . Spring 2009

The Reference IRC §105 is to be used as a guide as to what expenses are reimbursable under a health FSA but should recognize that IRS
Publication 502 is written to help taxpayers determine what medical expenses can be deducted on Schedule A to the Form 1040, and that some
deductible expenses are not reimbursable under a health FSA and vice versa. (Example: health insurance premiums are deductible, but not
reimbursable under a health FSA). Also note that a tax deduction is claimed for the year the expense is paid, while reimbursement under a health
FSA depends only on when the expense was incurred (time of payment is irrelevant).

Source: http://hr.lafayette.edu/files/2009/07/FSAMedicalCareExpenses1.pdf