Your FSA can be used for a wide range of medical, dental, and vision expenses, for yourself, your spouse, and your dependents. See the list below for commonly eligible expenses!
Deductibles, copayments, and coinsurance
Your out-of-pocket costs for actual medical care are generally eligible, since they're payments for the diagnosis, treatment, or prevention of disease.
Over-the-counter medicine is covered
Unlike some general tax-deduction rules, your FSA can reimburse over-the-counter medicine, whether or not it's prescribed, along with menstrual care products.
Letter of Medical Necessity
Some expenses that aren't automatically eligible, like gym memberships, certain supplements, or weight-loss programs, may still qualify if a doctor provides a Letter of Medical Necessity confirming the expense treats a specific diagnosed condition.
Eligible expenses
Expense | Notes |
Abortion | Legal abortion |
Acupuncture | -- |
Alcoholism treatment | Inpatient treatment, including meals and lodging during treatment |
Ambulance services | -- |
Annual physical examination | -- |
Artificial limb | -- |
Artificial teeth | -- |
Bandages and medical supplies | -- |
Birth control pills | Prescribed |
Body scan | Electronic body scan |
Braille books and magazines | Portion exceeding cost of regular printed editions |
Breast pumps and supplies | -- |
Breast reconstruction surgery | Following a mastectomy for cancer |
Chiropractic care | -- |
Christian Science practitioner | -- |
Condoms | -- |
Contact lenses | Includes saline solution, enzyme cleaner |
Crutches | To buy or rent |
Dental treatment | Cleanings, sealants, fluoride, X-rays, fillings, braces, extractions, dentures |
Diagnostic devices | E.g., blood sugar test kits |
Disabled dependent care expenses | Can't also claim as dependent care tax credit for same expense |
Drug addiction treatment | Inpatient treatment, including meals and lodging during treatment |
Eye exams | -- |
Eyeglasses | -- |
Eye surgery | Including laser eye surgery |
Fertility enhancement | E.g., IVF, surgery to reverse prior sterilization |
Guide dogs and other service animals | -- |
Health institute fees | Only if prescribed by a physician |
Hearing aids | Plus batteries, repairs, maintenance |
Home improvements | For medical accommodation |
Hospital services | Including meals and lodging as an inpatient |
Insurance premiums | Only in specific cases; see "Ineligible expenses" for the general rule |
Laboratory fees | -- |
Lead-based paint removal | To prevent a child with lead poisoning from ingesting it |
Legal fees | Necessary to authorize mental illness treatment |
Lifetime care / advance payments | Portion allocable to medical care |
Lodging | Up to $50/night per person, under specific conditions |
Long-term care services | For a chronically ill individual |
Meals | Only as part of inpatient care |
Medical conferences | Admission and transportation, related to a chronic illness |
Medicines | Prescribed drugs, plus insulin |
Nursing home | Medical care portion |
Nursing services | -- |
Operations / surgery | -- |
Organ donor expenses | -- |
Over-the-counter medicine | Includes menstrual care products |
Oxygen | Plus oxygen equipment |
Prosthesis | -- |
Psychiatric care, psychoanalysis, psychologist visits | -- |
Special education | For a child with learning disabilities, if recommended by a doctor |
Sterilization | -- |
Telephone equipment | For a hearing-impaired person |
Therapy | Received as medical treatment |
Transplants | -- |
Transportation | To and from medical care |
Vasectomy | -- |
Vision correction surgery | -- |
Weight-loss programs | Only if prescribed by a doctor to treat a specific diagnosed disease |
Wheelchair | -- |
Wig | If hair loss is due to a disease |
X-rays | -- |
Pregnancy test kits | -- |
Source: IRS Publication 502, Medical and Dental Expenses
Not sure if something qualifies?
This list covers common cases. If you don't see your specific expense here, check with a tax professional.
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