Flexible Spending Accounts (FSA) Qualifying Expenses
A List of Eligible and Ineligible FSA Expenses
Dependent Day Care FSA
Eligible service providers include day care centers, babysitters, au pairs, or a relative over age 19 who is not claimed as an exemption on your federal income tax return.
Dependent care expenses, whether for a child or an elder, include any expenses that allow you to work, such as:
- Before and after-school care
- Babysitting fees
- Day care services
- In-home care/au pair services
- Nursery and preschool
- Summer day camps
- Adult day care services
Examples of ineligible expenses:
- School expenses for a child in kindergarten or higher
- Healthcare expenses for your dependents
- Summer school or tutoring expenses
For a complete list of eligible expenses for a Dependent Care FSA, see IRS Publication 503: Child and Dependent Care Expenses .
Health Care FSA
Health expenses not covered by your insurance plan may be eligible for reimbursement using your Health Care FSA, including but not limited to:
- Eligible health, prescription, dental and vision copays, deductible, and/or co-insurance
- Prescription drugs or prescription drug copays
- Deductibles
- Contact lenses and eyeglasses
- Braces
- Out-of-pocket expenses paid to doctors, dentists, surgeons, chiropractors, osteopaths, psychiatrists, psychologists, and Christian Science practitioners
- Out-of-pocket expenses for hospital services, nursing services, laboratory and x-ray services
- Acupuncture treatments
- Smoking-cessation programs and prescribed drugs to help nicotine withdrawal
- Dentures, hearing aids, crutches, wheelchairs, and guide dogs for the blind or deaf
- Fees in excess of reasonable and customary amounts allowed by your insurance
- Personal Protective Equipment (PPE)
Examples of ineligible expenses:
- Your health plan premiums, including COBRA premiums
- Health club dues and treatments unrelated to a specific health problem
- Cosmetic surgery
- Costs for cosmetic dental procedures
- Prescription drugs for cosmetic purposes
- Dietary supplements and vitamins
- Cosmetics, sunblock, and toiletries (e.g. toothpaste, lotions)
For a complete list of eligible expenses for a Health Care FSA, see IRS Publication 502: Medical and Dental Expenses .