► Deductibles and copayments not paid by your medical and dental insurance, covering you and your eligible dependents including:
- Hospital deductible and copayment
- Physician visit copayment
- Prescription drug copayment
- Durable medical equipment, including diabetic test strips and syringes
- Dental copayments for restorative care or orthodontia or dental implants
► Transportation expenses primarily for and essential to medical care ( $.17 per mile in 2017, $.18 per mile in 2018)
► Expenses not paid by your medical and dental insurance, covering you and your eligible dependents, such as:
- Prescription eyeglasses, contact lenses, and laser eye surgery
- Hearing care, including hearing aids and tests not reimbursed by your medical plan
- Services and prescription drugs for infertility treatment
- Uncovered health care services obtained outside of the provider network
- Mental health copayments and services over medical limits
- Smoking cessation drugs prescribed by a physician
► Expenses in excess of medical or dental plan limits (e.g., orthodontic expenses greater than the limit set by your dental plan)
► Insulin and diabetic supplies
► Charges for certain other medical services that would qualify as tax deductible medical expenses under IRS rules (Note: not all expense items listed in IRS Publication 502 are reimbursable expenses under a health care Flexible Spending Account)
► Certain over-the-counter items such as those listed below that are purchased for the treatment of a specific medical condition. Note: all reimbursable over-the-counter expenses may only be reimbursed in reasonable quantities, such as one- to two-month supplies. (This list is subject to change due to clarification by the IRS.)
- Adult incontinence products (e.g., Depends)
- Breast pump/lactation supplies
- Contact lens solution/eye drops
- Contraceptives and birth control products
- Ear supplies (e.g., ear plugs)
- First aid supplies
- Health monitors (e.g., blood pressure, cholesterol, HIV, thermometers)
- Hearing aid batteries
- Heat wraps (e.g., ThermaCare)
- Insulin and diabetic supplies
- Pregnancy tests
- Sunscreen (30 SPF or greater)
- Supports/braces (e.g., ankle, knee, wrist, therapeutic glove)
► Certain over-the-counter items such as those listed below. Over-the-counter medicine or drugs must be submitted with the required medical provider’s written prescription stating patient’s name, name of medicine/drug, diagnosis or medical condition warranting the medication, dosage requirements, and signature of medical provider.
- Acne treatments/medications
- Allergy and sinus medications (e.g., Benadryl, Claritin, Sudafed)
- Anti-fungal medications (e.g., Lotramin AF)
- Anti-itch medications (e.g., Caladryl, Cortizone)
- Cold sore medications
- Cough, cold and flu remedies
- Decongestants
- Eye drops for medical conditions such as dry eyes
- First aid creams
- Gastrointestinal aides (e.g., antacids, anti-diarrhea, laxatives - non-fiber, nausea medications)
- Hormone therapy
- Joint treatment (e.g., Glucosamine)
- Lactose intolerant pills
- Motion sickness pills
- Nasal sprays for congestion (e.g., Afrin)
- Nicotine patches/gum/lozenges
- Orthopedic inserts/shoes
- Pain relievers (e.g., aspirin, Excedrin, Tylenol, Advil, Motrin)
- Sleeping aides
- St. John’s Wort
- Suppositories
- Topical ointments
- Wart remover medications
- Weight-loss drugs
- Weight-loss programs
- Yeast infection creams (e.g., Monistat)