Air conditioner
May be eligible if used to treat a specific medical condition
Air purifier
May be eligible if used to treat a specific medical condition
Automobile modifications
For physically handicapped individuals
Babysitting
Breast pump
Only eligible if to treat or mitigate a specific medical condition
Breastfeeding classes
Capital expenses
May be eligible if for improvements to home to accommodate physical disability
Cayenne pepper
May be eligible if used to treat a specific medical condition
Child care
Child or newborn instruction
COBRA premiums
Allowed only as tax deduction on personal income tax (Publication 502). Strictly prohibited under cafeteria plan regulations from being reimbursed under a health FSA (Prop. Treas. Reg. Sec. 1.125-2, Q/A 7(b)(4))
Concierge Physician Fees (Retainer fees)
Cord blood storage
May be eligible if being used to treat a specific and imminent medical condition. ?Just-in-case? storage NOT eligible
Cosmetic procedures
May be eligible if surgery is necessary to correct a deformity arising from, or directly related to, a congenital abnormality, a personal injury resulting from an accident or trauma, or disfiguring disease.
CPR classes
Dancing Lessons
Deodorant
Dependent care expenses
Diaper Service
Diet Foods
Dietary supplements
May be eligible if used to treat a specific medical condition ? Use to benefit general health NOT eligible.
DNA collection and storage
Temporary storage may qualify if collected as part of diagnosis, treatment or prevention of an existing or imminent medical condition
Doula services
Ear piercing
Ear plugs
May be eligible if used to treat a specific medical condition
Egg and Embryo Storage
Storage fees for undefined future conception are ineligible
Elder care expenses
Electrolysis
Exercise equipment/programs
May be eligible only if prescribed by physician to treat medical condition (obesity) and only while condition exists
Experimental drugs
Funeral expenses
Hair removal procedures/products
Hair transplant
Hair treatments
Health club memberships
May be eligible only if prescribed by physician to treat medical condition (obesity) and only while condition exists
Herbal Medicines
May be eligible if used to treat a specific medical condition
Homeopathic Medicine
May be eligible if used to treat a specific medical condition
Hot tub
May be eligible only if prescribed by physician to treat medical condition and only while condition exists
Humidifier
May be eligible if used to treat a specific medical condition
Illegal operations/treatments
Imported drugs
Insurance premiums
Allowed only as tax deduction on personal income tax (Publication 502). Strictly prohibited under cafeteria plan regulations from being reimbursed under a health FSA (Prop. Treas. Reg. Sec. 1.125-2, Q/A 7(b)(4))
Jacuzzi
May be eligible only if prescribed by physician to treat medical condition and only while condition exists
Late payments fees
Lead-based paint removal
For expense related to removing lead-based paint to prevent a child who has (or has had) medical condition from eating the lead-based paint.
Legal fees
May be eligible if eligible medical care could not have been provided without legal assistance
Lipsticks
Lodging while attending a medical conference
Long-term care premiums
Marriage Counseling
Maternity clothes
Mattresses
In rare cases the expense in excess of the cost of a regular mattress may be eligible for reimbursement if prescribed by physician to treat specific medical condition
Meals
Medical marijuana
Medical newsletter
Missed appointment fees
Nail polish
Natural Medicine
May be eligible if used to treat a specific medical condition
Nursing services for healthy baby
Patented Medicine
May be eligible if used to treat a specific medical condition
Perfume
Over-the counter items
Examples of
generally ineligible items as
generally NOT used for medical care:
· Alertness pills
· Baby bottles
· Baby formula
· Battery operated toothbrushes
· Chap stick
· Cold cream
· Cosmetics
· Cotton Balls
· Dental Floss
· Deodorant
· Diapers
· Diet drinks and bars
· Electric toothbrush
· Emergency kits
· Energy bars/drinks
· Facial care creams
· Feminine hygiene
· Hair clippers
· Hair conditioner
· Hair removal products
· Hair restoration products
· Hand lotion
· Moisturizers
· Mouthwash
· Nail clippers
· Nasal wash
· Petroleum jelly
· Q-Tips
· Skin care products
· Razor
· Razor blades
· Rogaine
· Shampoo
· Soaps
· Shaving cream
· Sunglasses (unless prescription)
· Sunscreen
· Teeth whiteners
· Tissue
· Toiletries
· Toothbrush
· Toothpaste
· UV protection clothing
· Vaseline
· Vitamins for well-being
· Warranties
· Weight loss foods
· Wrinkle reducers
Personal trainer fees
May be eligible only if incurred for limited duration and a medical practitioner has recommended a supervised exercise regimen to treat a specific disease or injury (i.e. obesity or knee injury)
Physician retainer fee (Concierge fees)
Prescription drug discount program fees
Rogaine
May be eligible if for diagnosis of high blood pressure
Rubbing alcohol
May be eligible if used to treat a specific medical condition
Special schools, educational
Expenses for mentally impaired or physically disabled individual qualify IF purpose of using the school is to relieve disability.
Special schools, residential
May be eligible if for treatment of behavioral, emotional and addictive conditions IF primary purpose of the program is medical care
Sperm, storage fees
May be eligible only if for temporary storage and use for immediate conception
Stem cell, harvesting and/or storage
May be eligible if being used to treat a specific and imminent medical condition. ?Just-in-case? storage NOT eligible
Student health fee
Sunglasses
Prescription sunglasses only are eligible
Sunscreen with SPF 30 or greater
May be eligible with the SPF details clearly stated on the receipt by a third party ( e.g. pharmacy)
Swimming lessons
Tanning salons and equipment
Teeth whitening
Veneers
Vision discount programs
Vitamins
May be eligible if used to treat a specific medical condition ? but NOT for use to maintain general health