Healthcare Eligible Expenses

Find out more about what’s eligible and not eligible under your plan.

An eligible expense is any healthcare expense approved by the IRS for reimbursement through an FSA. Reimbursements are only issued for eligible expenses incurred by the employee, their spouse or their eligible dependents. Expenses that occur before the beginning of the FSA plan year are not eligible.

Services and items that are eligible


Sample list of eligible expenses with a Healthcare FSA. Use the FSA Store tool (above) to see if an item is eligible or log in to the participant portal and click “Tools & Support” to go to the EBIA Health Care Expense Table for more details.

  • Acupuncture
  • Alcoholism/drug addiction treatment
  • Artificial limbs
  • Artificial teeth
  • Birth control pills
  • Braille books/magazines
  • Breast pumps
  • Childbirth classes
  • Chiropractors
  • Christian Science practitioners
  • Co-insurance amounts
  • Contact lenses/lens solution
  • Contraceptives
  • Crutches
  • Deductibles
  • Dental treatment
  • Ear plugs (prescribed)
  • Eye exams/eyeglasses
  • Fertility treatments
  • Fitness classes (prescribed)
  • Fluoridation treatments
  • Fluoridation device
  • Guide dog (for the impaired)
  • Hearing aid/batteries
  • Hospital services
  • Laboratory fees
  • LASIK surgery
  • Learning disability
  • Medical monitoring devices
  • Medical records charges
  • Medical services
  • Prescriptions
  • Norplant insertion/removal
  • Operations/surgery
  • Optometrist
  • Orthodontia
  • Osteopathy
  • Patterning exercises
  • Physical exams
  • Pre-existing conditions
  • Private hospital room
  • Psychiatric care (prescribed)
  • Physical therapy
  • Sales tax (on eligible expenses)
  • Smoking cessation (prescribed)
  • Speech training
  • Sterilization
  • Sunscreen
  • Transplants
  • Vaccines
  • Weight loss programs (prescribed)
  • Wheelchair
  • X-ray fees

Over-the-counter items eligible under an FSA
FSA money may be used to purchase over-the-counter drugs and medicines such as ibuprofen, acetaminophen and cough syrup with a prescription from the employee’s doctor. A copy of the prescription for over-the-counter medications is required once a year for claims payment.
Employees may use their FSA to purchase over-the-counter items that are not considered a drug or a medicine such as bandages, wound care and contact lens solution without a prescription.

Services and items that are not eligible

Sample list of ineligible expenses with a Healthcare FSA. Items that are not eligible expenses are primarily elective and not necessary products and services. If used for a specific medical condition, some items may become eligible with a doctor’s letter. Go to the EBIA Health Care Expense Table to see a complete list – log in to the participant portal and click “Tools & Support”.

  • Administrative/physician fees
  • Annual subscription/retainer fees
  • Cosmetic services
  • Controlled substances
  • Dancing or swimming lessons
  • Diapers or diaper service
  • Face lifts
  • Genetic testing
  • Hair transplants
  • Illegal operations/treatments  
  • Maternity clothes    
  • Payroll-deducted premiums
  • Prescription discount program fees
  • Rogaine
  • Student health fees
  • Teeth bleaching
  • Varicose vein treatment
  • Vision discount membership fees
  • Vitamins
  • Warranties
  • Weight loss foods