Health Benefits Unit

Flexible Spending Accounts

What is covered?

Health Care Eligible Expenses: 

Typically, eligible health care expenses are those incurred for medical care. Medical care expenses include amounts paid for the diagnosis, care, mitigation, treatment, or prevention of disease or illness and for treatments affecting any part or function of the body.

  • Acupuncture

  • Air conditioners *

  • Automobile equipment to assist the physically disabled

  • Birth control pills

  • Braille books and magazines

  • Child birth preparation classes

  • Chiropractic expenses

  • Contact lenses and solutions

  • Co-pay amounts under your insurance plan

  • Co-insurance

  • Cost of guide or guide dogs for persons who are visually or hearing impaired

  • Cost of a note-taker for a hearing impaired child in school

  • Crutches

  • Deductibles for medical, dental, and vision plans

  • Dental cleanings and fillings

  • Detoxification or drug abuse centers

  • Diabetic supplies

  • Expenses in excess of medical, dental, or vision plan limits

  • Expenses for services connected with donating an organ

  • Eye exams

  • Eyeglasses

  • Hearing aids

  • Household visual alert system for hearing impaired persons

  • Laser eye surgery

  • Medically necessary mattresses and boards *

  • Orthodontia

  • Orthopedic shoes

  • Over-the-counter medicines

  • Physical therapy

  • Prescription drugs

  • Psychotherapy

  • Radiation treatments

  • Remedial reading *

  • Respirators

  • Routine physical exams

  • Smoking cessation programs

  • Specialized equipment for disabled persons

  • Special devices, such as a tape recorder and typewriter, for persons who are visually impaired

  • Speech therapy

  • Sterilization surgery

  • Transportation expenses related to medical care

  • Water fluoridation devices *

  • Weight reduction program for physician diagnosed obesity

  • Well baby and well child care

  • Wheelchairs

  • Whirlpool baths *

  • Wigs for hair loss due to any disease *

  • X-rays

* Expenses noted by asterisk must be accompanied by a doctor's certification indicating the medical disorder, the specific treatment needed, and how this treatment will cure, mitigate, treat or prevent a specific medical condition. In some cases, additional documentation may also be required to validate the expense for reimbursement.

Health Care Ineligible Expenses:

  • Cosmetic expenses

  • Expenses claimed on your income tax return

  • Expenses not eligible to be claimed as an income tax deduction

  • Expenses reimbursed by other sources, such as insurance companies

  • Fees for exercise/athletic/health clubs where there is no specific medical reason for membership

  • Hair transplants

  • Illegal treatments, operations, or drugs

  • Insurance premiums

  • Nicotine patches and gum

  • Postage/handling fees

  • Weight reduction programs for general well being

Dependent Care Eligible Expenses:

  • Care for a child under age 13 at a day camp or nursery school, or by a private sitter

  • Elder care for an incapacitated adult who lives with you at least 8 hours a day

  • Expenses for pre-school and after-school child care (these expenses must be kept separate from any tuition expenses)

  • Cost of a housekeeper whose duties include the care of a qualifying dependent

Dependent Care Ineligible Expenses:

  • Expenses for overnight camps

  • Expenses for education or tuition

  • Late payment fees

  • Placement fees for finding a dependent care provider (i.e. Au Pair)

  • Sports lessons, field trips, clothing

  • Transportation to and from the child care provider 

More Information (Related Web Links):

For more information on eligible and ineligible expenses, visit the following sites: