Eligible Expenses
- Medical Expenses – Health Care FSA, HRA and HSA
- Over-the-Counter Expenses - Health Care FSA, HRA and HSA
- Dependent Care Expenses – Dependent Care FSA only
Medical Expenses – Health Care FSA, HRA and HSA
The list below outlines medical expenses the IRS typically considers eligible for tax deduction. These expenses can be reimbursed through your health care flexible spending account (FSA), health reimbursement account (HRA) or health savings account (HSA).
To be eligible, medical expenses must be medically necessary. The IRS defines an eligible medical expenses as one incurred primarily to alleviate or prevent physical or mental defect or illness. This includes the costs of equipment, supplies, and diagnostic devices, as well as dental expenses, some insurance premiums and transportation costs. This does not include expenses that are merely beneficial to general health, such as vitamins or a vacation.
This is not an all inclusive list. Some health care expenses you incur may not be eligible for reimbursement. For a complete list, see IRS Publication 502 on irs.gov.
Eligible Medical Expenses |
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Over-the-Counter Drugs
The following over-the-counter (OTC) drugs and other expenses used primarily for medical care are reimbursable with a receipt. This is not an exhaustive list and gives examples only of some of the most common brand name OTC drugs.
NOTE: No recommendation from a health care provider is required to be eligible for reimbursement.
Eligible Over-the-Counter Drugs |
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| Type of Drug | Examples |
| Allergy Prevention and Treatment | Benadryl, Sudafed, Actifed, Claritin, Chlor-Trimeton, and Nasalcrom |
| Antacids and Acid Reducers | Gas-X, Maalox, Mylanta, Tums, AXID AR, Pepcid AC, Prilosec OTC, Tagamet HB, Zantac 75, and AXID AR |
| Anticandidal | Femstat 3, Gyne-Lotrimin, Mycelrx-7, Monistat 3, Monistat 7, and Vagistat-1 |
| Antihistamines | Actidil syrup and capsules, Actifed, Allerest, Benadryl, Claritin, Chlor-Trimeton, Contac, Dimetane, Drixoral, Nyquil, Sudafed, Tavist-1, and Triaminic |
| Antidiarrheal and Laxatives | Ex-Lax, Pepto-Bismol, Immodium A-D, and Kaopectate |
| Antifungal | Lamisil AT, Lotramin AF, and Micatin |
| Anti-itch Lotions and Creams (for athletes foot, jock itch, bug bites, poison ivy) | Bactine, Caldecort, Cortaid, Hydrocortisone, Lanacort, Calamine lotion, Benadryl cream, Caladryl, Cortaid, Lamisil AT, Lotramin AF, and Micatin |
| Asthma | Primatene Mist |
| Cold Sore/Fever Blister | Abreva cream and Carmex |
| Condoms and Other Contraceptive Devices | Trojans, Magnum, VGF Film, and Delfen contraceptive foam |
| Contact Lens Solutions | Bausch & Lomb, Renu, Aosept, Allergan, Boston, and Opti-Free |
| Cough Suppressants | Robitussin, Vicks 44, and Chloraseptic |
| Decongestant/Nasal Decongestant and Cold Remedies | Advil Cold and Sinus, Afrin, Afrinol, Aleve Cold and Sinus, Children’s Advil Cold, Duration, Dristan Long Lasting, Neo-Synephrine-12 Hour, Orrivin, Sudafed, Tavist-D, Tylenol Cold and Flu, Thera-flu, Alka Seltzer Cold and Flu, Nyquil, Actidil syrup and capsules, Actifed, Allerest, Benadryl, and Claritin |
| Diaper Rash Ointments | Balmax and Desitin |
| Eye Drops for Allergy/Cold Relief | OcuHist |
| First Aid Supplies | Ace bandages, Band-Aids, bandage tape, thermometers, medical gloves, gauze, Neosporin, rubbing alcohol, and Visine |
| Hemorrhoid Treatments | Preparation H, Hemorid, and Tronolane |
| Internal Analgesic/Antipyretic | Advil, Aleve, Children’s Motrin, Nuprin, Excedrin, Tylenol, and Bayer |
| Incontinence Supplies | Depends |
| Medical Products and Devices | HIV test, blood pressure monitor, glucose tester, cholesterol test, diabetic supplies, crutches, ovulation monitor, and pregnancy testing kit |
| Menstrual Cycle Medications | Midol, Pamprin, and Premysyn PMS |
| Migraine | Advil Migraine Liqui-gels, Excedrin Migraine, and Motrin Migraine Pain |
| Motion Sickness Medication | Dramamine and Marizine |
| Nicotine Gum or Patches and Smoking Cessation Aids | Nicorette, Nicotrol, and Nicodin |
| Pediculicide (head lice) | Nix |
| Poison Ivy Protection | Ivy Block |
| Smoking Cessation | Commit, Nicoderm CQ, Nicorette, and Nicotrol |
| Toothache and Teething Pain Relievers | Orajel |
| Wart Removal Medications | Tinamed |
Dual-Purpose OTC Items
The following OTC drugs and other expenses, when medically necessary, are reimbursable with a receipt.
NOTE: A Medical Determination Form completed by your health care provider listing the diagnosis of your medical condition and the recommendation of the OTC drug is required for reimbursement.
Dual-Purpose OTC Items |
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| Drug Type | Notes |
| Anti-baldness / hair loss / hair replacement such as Rogaine | Only if to replace hair loss due to a medical condition (e.g., cancer treatment) and not for balding due to age |
| Fiber supplements | Such as Benefiber and Metamucil |
| Glucosamine / Chondrotin for arthritis or other medical condition | Not reimbursable if taken for overall joint health |
| Herbal supplements used to treat a specific disease | Such as St. John’s Wort for depression |
| Hormone therapy drugs | |
| Medicated shampoos to treat a specific medical condition like psoriasis | Only the amount in excess of the cost of normal shampoo |
| No Doz | And other sleep prevention drugs |
| Nose strips | For proper breathing or other medical conditions |
| Pedialyte | For a child's dehydration |
| Retin-A and other acne medicines | Not reimbursable if used for cosmetic purposes such as wrinkle reduction |
| Sleep aids | |
| Snoring cessation aids and medications | Such as Breathe Right Spray and Snorezz |
| Sunscreen and sunblock | |
| Vitamins are not an eligible expense, unless prescribed by a physician to treat a specific medical condition | For example, iron to treat, not prevent, anemia; calcium supplements to treat, not prevent, osteoporosis ― a doctor’s note detailing the specific medical condition will be required for reimbursement |
| Weight loss/dietary supplements | Must be for a specific medical condition such as obesity |
Non-Reimbursable OTC Items
The following over-the-counter items are not reimbursable.
Non-Reimbursable OTC Items |
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| Chapstick |
| Cotton balls |
| Cosmetics |
| Deodorants |
| Face creams, moisturizers, eye creams, and wrinkle reducers |
| Feminine hygiene products such as tampons and maxi pads |
| Food items (i.e. Slim Fast) |
| Hair removal treatments and waxes |
| Mouthwashes, antiseptics, and oral anesthetics |
| Shaving cream and razors |
| Soap |
| Teeth whitening kits, and powders |
| Toothpaste |
| Vitamins taken to improve overall health |
Dependent Care Expenses – Dependent Care FSA Only
To be eligible for reimbursement, dependent care expenses must be for an eligible dependent and for care that allows the FSA participant to work or look for work. The expenses listed below are typically considered eligible by the IRS. These expenses can be reimbursed through your dependent care FSA. For a complete listing, see IRS Publication 503 on irs.gov.
Child Care
Child care provided by a baby sitter, day care facility or before or after school program, as well as summer day camp, are eligible. Extracurricular activities such as dance or piano lessons are not eligible.
Child Care Expenses |
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| After school programs |
| Babysitting (someone else's home) |
| Babysitting (your home) |
| Before school programs |
| Child care |
| Nursery school |
| Preschool |
| Sick child care |
| Summer day camp |
Senior Care
Senior care provided by a sitter or a day care facility is eligible if the senior is considered an eligible adult. See Eligible Dependent. Medical care, nursing care are transportation costs are not eligible.
Senior Care Expenses |
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| Adult day care |
| Elder care (in your home) |
| Elder care (outside your home) |
| Senior day care |
Non-Reimbursable Dependent Care Expenses
The following expenses are not reimbursable through a dependent care FSA.
Child Care |
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| Extracurricular activities such as music lessons |
| Private school tuition (for kindergarten and up) |
| Overnight camp |
| Transportation to and from eligible care |
| Tutoring |
Senior Care |
| Day nursing care |
| Medical care |
| Nursing home care |
| Transportation to and from eligible care |
Additional Notes:
- If married, both you and your spouse must be actively employed. If one spouse is actively employed, the other spouse must be incapable of self-care or a full-time student.
- The funds to be used from your dependent care FSA must not exceed the lesser of your or your spouse's earned income for the plan year.
- Care may be provided in your home or another location but not by someone who is your minor child or dependent for income tax purposes (e.g. an older dependent child).
- If the services are provided by a day care facility that cares for six or more individuals at the same time, the facility must comply with state day care regulations.