Healthcare Eligible Expenses


What's covered and not covered...

Below are eligible and ineligible expenses for the Healthcare Flexible Spending Account.


Healthcare Flexible Spending Account

An eligible expense is any healthcare expense approved by the IRS for reimbursement through the plan. These eligible expenses are often the same expenses allowed for income tax return deductions, but expenses reimbursed through an FSA cannot be itemized and resubmitted through an income tax return. Please note that expenses that occur before the beginning of the Flexible Spending Account Plan Year are not eligible. To view the complete and up-to-date list of eligible items in the EBIA Healthcare Expenses Table, log in to your account through the My Account Login button above and look under the Tools & Support tab.


Over-the-counter items under the
Healthcare Flexible Spending Account

You may use your Flexible Spending Account to purchase over-the-counter items that are not considered a drug or a medicine such as bandages, wound care, contact lens solution, etc.

Flexible Spending Account money may be used to purchase over-the-counter drugs and medicines such as ibuprofen, acetaminophen or cough syrup with a prescription from your doctor. A copy of the prescription for over-the-counter medications is required once a year for claims payment.


Services and items that can be paid for with funds
from the Healthcare Flexible Spending Account

Alcoholism/drug addiction treatment
Artificial limbs
Artificial teeth
Birth control pills
Braille books/magazines
Breast pumps
Childbirth classes
Christian science practitioners
Co-insurance amounts
Contact lenses/lens solution
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
Norplant insertion/removal
Patterning exercises
Physical exams (non-employment)
Pre-existing conditions
Private hospital room
Psychiatric care (prescribed)
Physical therapy
Sales tax (on eligible expenses)
Smoking Cessation (prescribed)
Speech training
Suncreen (SPF 15 or higher)
Weight loss programs (prescribed)
X-ray fees

Services and items that cannot be paid for with funds
from the Healthcare Flexible Spending Account

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
Physical exams (for employment)
Prescription discount program fees
Student health fees
Teeth bleaching
Varicose vein treatment
Vision discount membership fees
Weight loss foods


FSA Infomation Video

FSA Eligible Expenses and Items