Expenses on this list are deemed eligible or potentially eligible for reimbursement, if:
- the expense qualifies as an eligible medical expense in accordance with Internal Revenue Code (IRC) Section 213 and;
- the expense is listed on a claim form submitted with supporting documentation that meets the terms of the Medical Expense Reimbursement (FSA) Plan Document
IRC Section 213 defines medical expenses as costs incurred for the diagnosis, cure, mitigation, treatment, or prevention of disease that affects any part or function of the body. Eligible expenses must be primarily to alleviate or prevent a physical or mental defect or illness. Amounts paid for acupuncture services rendered in connection with the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body are qualifying. Any ancillary services and/or products (e.g. herbs) for which expenses are incurred are not eligible.
LMN or OTC Requirements:
Please note, all “potentially eligible” medical expenses must be accompanied by a completed FSA Letter of Medical Necessity Form (County form), a formal letter from a physician, or if applicable, a prescription issued by a physician. The form/letter must demonstrate that the medical expenses are being incurred as a direct result of a medical condition and that the recommended treatment meets the requirements of IRC Section 213.
Claims are subject to review and approval by EBSD and will be processed in accordance with IRC Section 213 and the County’s Medical Expense Reimbursement (FSA) Plan Document. If any discrepancy exists between this list, the IRC or FSA Plan Document, the IRC and FSA Plan Document will govern. For additional information regarding the Medical Expense Reimbursement (FSA) Plan, please visit the FSA Plan’s webpage.
A
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Acne Treatment | X | |||||||
| ||||||||
Activity Tracker | X | |||||||
Acupressure | X | |||||||
| ||||||||
Adaptive Equipment | X | |||||||
| ||||||||
Adoption | X | |||||||
| ||||||||
Air Conditioners/ Air Purifiers | X | |||||||
| ||||||||
Addiction Treatment/ Programs | X | |||||||
| ||||||||
Allergy Medicines | X | |||||||
Allergy Products | X | |||||||
| ||||||||
Allergy Treatment Products | X | |||||||
| ||||||||
Ambulance | X | |||||||
| ||||||||
Anesthesia | X | |||||||
| ||||||||
Antacids/ Acid Reducers | X | |||||||
Antibiotics Ointments or Creams | X | |||||||
| ||||||||
Anti-Diarrheal | X | |||||||
Antifungal | X | |||||||
Antihistamines | X | |||||||
Anti-Itch Ointments or Creams | X | |||||||
Arthritis/Osteoarthritis Products | X | |||||||
| ||||||||
Artificial Limb | X | |||||||
Asthma Medicines/ Delivery Devices | X | |||||||
| ||||||||
Athletic Treatments/ Braces | X | |||||||
Automobile Modifications | X | |||||||
|
B
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Baby Formula | X | |||||||
| ||||||||
Bactine | X | |||||||
Band-Aids/Bandages | X | |||||||
Beds, Box Springs/foundations | X | |||||||
Beds, Mattresses | X | |||||||
Bedside Commodes | X | |||||||
Behavioral Therapy | X | |||||||
| ||||||||
Birth Control | X | |||||||
| ||||||||
Birth Control, Over-the-Counter Medications | X | |||||||
| ||||||||
Blood Pressure Monitors | X | |||||||
Blood Storage | X | |||||||
| ||||||||
Body Scans | X | |||||||
| ||||||||
Books, health-related | X | |||||||
| ||||||||
Botox | X | |||||||
| ||||||||
Braille Books and Magazines | X | |||||||
Breast Feeding classes | X | |||||||
Breast Pump and Lactation Supplies | X | |||||||
|
C
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Cancer Screenings | X | |||||||
Car Modifications | X | |||||||
| ||||||||
Carpal Tunnel Wrist Supports | X | |||||||
| ||||||||
Chairs, Ergonomic | X | |||||||
Childbirth Classes | X | |||||||
| ||||||||
Chiropractic | X | |||||||
| ||||||||
Cholesterol Test Kits and supplies | X | |||||||
Classes, Health-related | X | |||||||
| ||||||||
Cold & Flu Medicines | X | |||||||
Cold Sore Medicines | X | |||||||
Cold Hot Packs | X | |||||||
Compression Hosiery/Socks, medically approved | X | |||||||
Condoms | X | |||||||
| ||||||||
Contact Lenses, Materials, Solutions, Cleaners and Equipment | X | |||||||
Co-Payments For Healthcare Services | X | |||||||
| ||||||||
Cosmetic Dentistry | X | |||||||
| ||||||||
Cosmetic Procedures | X | |||||||
| ||||||||
Cough Medicines | X | |||||||
Counseling | X | |||||||
| ||||||||
Counseling (cont.) | X | |||||||
| ||||||||
CPAP Devices | X | |||||||
| ||||||||
CPR classes | X | |||||||
| ||||||||
Crutches | X |
D
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Decongestants | X | |||||||
| ||||||||
Deductibles- Healthcare | X | |||||||
| ||||||||
Defibrillator, Portable | X | |||||||
Dental Care/ TreatmentX | X | |||||||
| ||||||||
Dental Floss | X | |||||||
Deodorant | X | |||||||
Diabetic Supplies | X | |||||||
| ||||||||
Diaper Rash Ointments or Creams | X | |||||||
| ||||||||
Diapers or Diaper Service | X | |||||||
| ||||||||
Diarrhea Medication | X | |||||||
Doctor Fees | X | |||||||
| ||||||||
Drug Testing Kit For Home | X | |||||||
|
E
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Ear Products | X | |||||||
| ||||||||
Ear Plugs | X | |||||||
| ||||||||
Electrolysis or Hair Removal | X | |||||||
Electrolyte Replacements | X | |||||||
| ||||||||
Epsom Salt | X | |||||||
| ||||||||
Exercise Equipment, Programs, or Classes | X | |||||||
| ||||||||
Eye Drops | X | |||||||
Eyeglasses/Eye Exams | X | |||||||
|
F
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Face Creams | X | |||||||
Face Lifts | X | |||||||
Fees | X | |||||||
| ||||||||
Feminine Hygiene Products | X | |||||||
| ||||||||
Fertility Treatments | X | |||||||
| ||||||||
First Aid Kit/Supplies | X | |||||||
| ||||||||
Fitness Programs/ Classes | X | |||||||
| ||||||||
Flu Shots | X | |||||||
Fluoride Rinse/Pills/Gels | X | |||||||
| ||||||||
Foam Ring Cushion/Donut Pillow | X | |||||||
Foot Care | X | |||||||
|
G
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Genetic Testing | X | |||||||
| ||||||||
Glucose-monitoring Equipment | X | |||||||
| ||||||||
Gym Membership Fees | X | |||||||
|
H
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Hair Colorants | X | |||||||
Hair Loss Treatment | X | |||||||
| ||||||||
Hair Transplant | X | |||||||
Hand or Body Lotions/ Creams | X | |||||||
Hand Sanitizer | X | |||||||
| ||||||||
Health Insurance Premiums | X | |||||||
| ||||||||
Hearing Aids/Implants | X | |||||||
| ||||||||
Heart Rate Monitors | X | |||||||
| ||||||||
Heart Rate Monitor Watches | X | |||||||
| ||||||||
Hemorrhoidal Treatments | X | |||||||
Holistic, Naturopathic or Alternative Healers | X | |||||||
| ||||||||
Home Improvements/ Capital Expense | X | |||||||
| ||||||||
Home Medical Equipment | X | |||||||
| ||||||||
Hormone Replacement/Pellet Therapy | X | |||||||
| ||||||||
Hormone Replacement Therapy (HRT), OTC | X | |||||||
Hospital Services | X | |||||||
| ||||||||
Humidifiers | X | |||||||
| ||||||||
Hydrotherapy | X | |||||||
| ||||||||
Hypnosis | X | |||||||
|
I
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Immunizations | X | |||||||
Incontinence Products | X | |||||||
| ||||||||
Insect-bite Ointments and Creams | X | |||||||
| ||||||||
Insulin | X | |||||||
|
J
None.
K
None.
L
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Lactation Consultant | X | |||||||
Latex Gloves | X | |||||||
| ||||||||
Laxatives | X | |||||||
Learning Disabilities | X | |||||||
| ||||||||
Legal Fees | X | |||||||
| ||||||||
Lice Treatment | X | |||||||
Lip Products, Medicated | X | |||||||
Liquid Adhesive Band-Aids | X | |||||||
Long-term Care Insurance Premiums | X | |||||||
Long-term/ Lifetime Care Services | X |
M
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Marijuana or other controlled substances in violation of federal law | X | |||||||
Masks, Disposable | X | |||||||
| ||||||||
Massage Therapy | X | |||||||
| ||||||||
Mastectomy/Lumpectomy Related Services | X | |||||||
| ||||||||
Maternity Clothes | X | |||||||
Meals at a hospital or similar institution | X | |||||||
| ||||||||
Medical Alert/ Lifeline Services | X | |||||||
| ||||||||
Medical Records Fees | X | |||||||
| ||||||||
Medical Alert Bracelet/Necklace/USB Data Card | X | |||||||
| ||||||||
Medical Information Plan Fees | X | |||||||
| ||||||||
Medical Monitoring and Testing Devices | X | |||||||
| ||||||||
Menstrual Relief | X | |||||||
| ||||||||
Mid-wife Services | X | |||||||
| ||||||||
Migraine Relief, OTC | X | |||||||
| ||||||||
Mileage | X | |||||||
| ||||||||
Missed Appointment Fees | X | |||||||
Moisturizers | X | |||||||
Motion Sickness Medicines | X | |||||||
| ||||||||
Motion Sickness Wristbands | X | |||||||
Mouthwash | X | |||||||
|
N
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Nasal Spray | X | |||||||
Nasal Strips | X | |||||||
Neuromuscular Re-education | X | |||||||
Neurotherapy Treatments (Biofeedback) | X | |||||||
| ||||||||
Night Guard/Occlusal | X | |||||||
| ||||||||
Nursing Care and Services (private duty nursing) | X | |||||||
| ||||||||
Nutritionist | X | |||||||
| ||||||||
Nutritional Supplements | X |
O
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Occlusal/Bite Guards | X | |||||||
| ||||||||
Occupational Exams | X | |||||||
| ||||||||
Occupational Therapy | X | |||||||
| ||||||||
Oral Care Products | X | |||||||
| ||||||||
Organ Donation | X | |||||||
| ||||||||
Orthodontia | X | |||||||
| ||||||||
Orthopedic Shoes | X | |||||||
| ||||||||
Orthotic Inserts | X | |||||||
| ||||||||
Over the Counter Drugs/Medicines | X | |||||||
| ||||||||
Ovulation Monitor | X | |||||||
Oxygen | X |
P
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Pain Relievers/ Fever Reducing Medicines | X | |||||||
| ||||||||
Penile Implants | X | |||||||
| ||||||||
Personal Trainer Fees | X | |||||||
| ||||||||
Physical Therapy | X | |||||||
| ||||||||
Pillows, Lumbar Support | X | |||||||
| ||||||||
Pregnancy Tests | X | |||||||
| ||||||||
Prenatal Vitamins | X | |||||||
| ||||||||
Prescription Drug Discount Program Fees | X | |||||||
| ||||||||
Prescription Drugs | X | |||||||
Prescription Drugs and Medicines Purchased/Imported from other Countries | X | |||||||
| ||||||||
Preventive Care | X | |||||||
| ||||||||
Probiotics | X | |||||||
| ||||||||
Prolotherapy | X | |||||||
| ||||||||
Prosthetics | X | |||||||
Protein Bars/Shakes/Protein Powder | X | |||||||
| ||||||||
Psychiatric Services and Care | X | |||||||
Psychoanalysis | X | |||||||
| ||||||||
Psychologist | X | |||||||
Pulse Oximeter | X |
Q
None.
R
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Radon Mitigation | X | |||||||
| ||||||||
Reading Glasses | X | |||||||
|
S
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Safety Glasses | X | |||||||
Sales Tax | X | |||||||
| ||||||||
Scooters | X | |||||||
| ||||||||
Service Animals | X | |||||||
| ||||||||
Shampoo, Medicated | X | |||||||
| ||||||||
Shipping and Handling Fees | X | |||||||
| ||||||||
Sinus Medications | X | |||||||
| ||||||||
Sleep Aids | X | |||||||
| ||||||||
Smoking Cessation Medicines | X | |||||||
Smoking Cessation Programs | X | |||||||
Special Foods | X | |||||||
| ||||||||
Speech Therapy | X | |||||||
Sperm Storage | X | |||||||
| ||||||||
Stem Cell, Harvesting or Storage Fees | X | |||||||
| ||||||||
Sterilization Procedures | X | |||||||
| ||||||||
Sterilization Reversal | X | |||||||
| ||||||||
Student Health Fee | X | |||||||
Sunburn/Burn Relief | X | |||||||
| ||||||||
Sun-Protective Clothing | X | |||||||
| ||||||||
Sunscreen | X | |||||||
| ||||||||
Suntan Lotion without Sunscreen | X | |||||||
Supplements, Dietary/Nutritional | X | |||||||
| ||||||||
Surgery/ Operations | X | |||||||
| ||||||||
Surrogacy or Gestational Carrier Expenses | ||||||||
Swim/Ski Goggles, Prescription | X |
T
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Telephone for Hearing Impaired | X | |||||||
| ||||||||
Thermometers (Medical) | X | |||||||
Throat Lozenges | X | |||||||
Toothbrushes | X | |||||||
| ||||||||
Toothpaste | X | |||||||
Transportation/Travel Expenses | X | |||||||
|
U,V
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Ultrasound, Pre-Natal | X | |||||||
| ||||||||
Umbilical Cord Blood Storage Fees | X | |||||||
| ||||||||
Vaccines | X | |||||||
Vasectomy | X | |||||||
Vasectomy Reversal | X | |||||||
Vision Care | X | |||||||
| ||||||||
Vision Correction Surgery | X | |||||||
| ||||||||
Vision Discount Program Fees | X | |||||||
Vitamin B-12 Injections | X | |||||||
| ||||||||
Vitamins | X | |||||||
|
W, X
Expenses | Eligible | Potentially Eligible | Not Eligible | |||||
---|---|---|---|---|---|---|---|---|
Walkers | X | |||||||
Wart Removal | X | |||||||
| ||||||||
Weight Loss Procedures/Surgery | X | |||||||
| ||||||||
Weight Loss Programs, Dietary Meal Plans and Drugs/Medicines | X | |||||||
| ||||||||
Well-Baby/Well-Child Care Exams | X | |||||||
Wheelchairs | X | |||||||
Whirlpool Baths | X | |||||||
| ||||||||
Wigs | X | |||||||
| ||||||||
X-ray Fees | X |
Y, Z
Expenses | Eligible | Potentially Eligible | Not Eligible | |
---|---|---|---|---|
Yeast Infection Medications/Anticadidal | X |