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Flexible Spending (125) Qualifying Expenses

Partial List of Qualifying Reimbursable Expenses for Medical Care Reimbursement Accounts

  • Acupuncturist professional fees
  • Air-conditioning to alleviate extreme illness
  • Ambulance
  • Anesthetist professional fees
  • Artificial limbs and teeth
  • Automobile modifications (hand controls, special equipment, mechanical lifts)
  • Braille books and magazines
  • Chiropodist (professional fees)
  • Chiropractor (professional fees)
  • Christian Science Practitioner (professional fees)
  • Crutches
  • Dentist
  • Diathermy
  • Elastic hose
  • Eyeglasses (including corrective contact lenses and lens cleaning solutions)
  • Food and beverages (special)
  • Guide dog
  • Halfway house residency
  • Hearing aids and batteries
  • Hospital bills
  • Iron lung (operating cost)
  • Laboratory
  • LASIK
  • Lip reading lessons for the deaf
  • Midwife
  • Nurse
  • Nursing care
  • Obstetrical expense
  • Oculist
  • Ophthalmologist
  • Optician
  • Optometrist
  • Oral surgeon
  • Orthodontist
  • Oxygen equipment
  • Pediatrician
  • Physical therapist
  • Physical therapy treatments
  • Physician
  • Podiatrist
  • Prescription drugs (to treat illness)
  • Psychiatrist
  • Psychoanalyst
  • Psychologist
  • Renal dialysis
  • Rental of medical equipment
  • Sanitarium
  • Sex therapist
  • Special education
  • Support or corrective devices
  • Surgeon
  • Surgical procedures and related treatments
  • Transportation expense relative to illness (at $0.23.5/mile, as of 1/1/14)
  • X-rays

Non-Qualifying Expenses

Partial List of Nonreimbursable Expenses for Medical Care Reimbursement Accounts

  • Cosmetic surgery (unless reconstructive)
  • Employment-related expenses
  • Health club or fitness program dues
  • Insurance premiums (i.e., Life, Health, etc.)
  • Marriage counseling
  • Medical savings account
  • Teeth whitening
  • Weight-loss programs to promote general health
  • Over-the-counter medication
  • Vitamins/supplements

Additional sources of information
IRS publication 502 (Medical and Dental Expenses)
The IRS at 800-829-1040 or on the Internet at www.irs.gov (See Frequently Asked Questions)
A CPA or tax attorney

For more information about offering Consumer-Driven Health Plans with your schools health plan, contact Linda Geist at 302-656-4944 or linda@isminc.com.

To enroll online click here.

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