Qualifying Health Care Expenses
- Acupuncture
- Alcoholism treatment
- Ambulance
- Artificial limbs
- Artificial teeth
- Asthma treatments
- Body scans
- Braille books and magazines
- Breast reconstruction surgery following mastectomy
- Chiropractors
- Co-insurance amounts
- Copayments
- Deductibles
- Dental sealants
- Dental treatment
- Diagnostic items/services
- Drug addiction treatment
- Drug overdose, treatment of
- Guide dog; other service animal
- Hospital services
- Immunizations
- Laboratory fees
- Lodging at a hospital or similar institution
- Mastectomy-related special bras
- Medical alert bracelet or necklace
- Medical Supplies
- Obstetrical expenses
- Occlusal guards to prevent teeth grinding
- Operations
- Optometrist
- Organ donors
- Orthodontia
- Osteopath fees
- Oxygen
- Physical exams
- Physical therapy
- Preventive care screenings
- Prosthesis
- Psychiatric care
- Screening tests
- Seeing eye dog
- Sleep deprivation treatment
- Smoking cessation programs
- Speech therapy
- Surgery
- Television for hearing impaired persons
- Therapy
- Transplants
- Transportation expenses for person to receive medical care
- Vaccines
- Vision Care (including eyeglasses, contact lenses, Lasik surgery)
- Wheelchair
- X-ray fees
Qualifying Over-The-Counter (OTC) Items
- Acne treatment
- Allergy medicine
- Antacids (Examples: Maalox, Prilosec OTC, Zantac)
- Antibiotic ointments (Examples: Bacitracin, Neosporin)
- Anti-itch creams (Examples: Benadryl, Cortaid, Ivarest)
- Arthritis gloves
- Aspirin
- Bactine
- Bandages (Examples: Band- Aid, Curad, Ace)
- Blood pressure monitoring devices
- Calamine lotion
- Carpal tunnel wrist supports
- Cold/hot packs
- Cold medicine (Examples: Comtrex, Sudafed)
- Cold medicine (Examples: Comtrex, Sudafed)
- Contact lenses, materials and equipment
- Cough suppressants (Examples: Pediacare, Robitussin, cough drops)
- Crutches
- Decongestants (Examples: Dimetapp, Sudafed)
- Dentures, denture adhesives
- Diabetic supplies (including Insulin)
- Diaper rash ointments and creams (Example: Desitin)
- Diarrhea medicine (Examples: Imodium, Kaopectate)
- Eczema treatments
- Expectorants (Examples: Comtrex, Robitussin)
- First aid cream
- First aid kits
- Gauze pads
- Hearing aids
- Hemorrhoid treatments (Example: Preparation H)
- Insect bite creams and ointments (Examples: Benadryl, Cortaid)
- Laxatives (Example: Ex-Lax)
- Medical monitoring and testing devices
- Menstrual pain relievers
- Motion sickness pills (Examples: Bonine, Dramamine)
- Nasal strips or sprays
- Orthopedic shoe inserts
- Pain relievers (Examples: Advil, Aspirin, Tylenol)
- Petroleum jelly
- Pregnancy test kits
- Reading glasses
- Sinus medications (Example: Sudafed)
- Support braces
- Sunburn creams and ointments
- Sunscreen
- Thermometers
- Throat lozenges (Examples: Cepacol, Chloraseptic)
- Toothache and teething pain relievers (Example: Orajel)
- Walkers
- Wart remover treatment
- Yeast infection medications
Eligible Menstrual Product Expenses
- Tampons
- Pads
- Liners
- Cups
- Sponges
- Other similar products used by individuals with respect to menstruation
Qualifying Personal Protective Equipment (PPE)
Personal Protective Equipment (PPE), such as masks, hand sanitizer, and sanitizing wipes, for the primary purpose of preventing the spread of COVID-19, are eligible expenses.
Potentially Qualifying Health Care Expenses
A CertificationMedical Necessity Form
- AA meetings, transportation to and from
- Alternative healers
- Birthing classes
- Blood storage
- Books, health related
- Childbirth classes
- Counseling
- Dyslexia treatment
- Fitness programs
- Gambling problem, treatment for
- Health club fees
- Home improvements (such as exit ramps, widening doorways, elevator, etc.)
- Hypnosis
- Lactation consultant
- Lamaze classes
- Language training
- Lead-based paint removal
- Lodging of a companion
- Long-term care services
- Massage therapy
- Mineral supplements
- Nursing services
- Nutritionist’s expenses
- Occupational therapy
- Personal trainer fees
- Psychoanalysis
- Psychologist
- Varicose veins, treatment of
- Veterinary fees (service animals)
- Weight loss programs
Potentially Qualifying OTC Expenses
ItemsMedical Necessity form
- Air conditioner
- Air purifier
- Allergy treatment products; household improvements to treat allergies
- Chondroitin
- Compression hose
- Dietary supplements
- Fiber supplements
- Glucosamine
- Herbs
- Holistic or natural healers, dietary substitutes, and drugs and medicines
- Humidifier
- Incontinence supplies
- Nutritional supplements
- Probiotics
- Rehydration solution (Example: Pedialyte)
- Retin-A
- Rogaine
- Special foods
- Sunglasses
- Treadmill
- Vitamins
- Wigs
Ineligible Health Care Expenses
- Appearance improvements
- Car seats
- Controlled substances in violation of federal law
- Cosmetic procedures
- Ear piercing
- Electrolysis or hair removal
- Funeral expenses
- Hair removal and transplants
- Household help
- Illegal operations and treatments
- Late fees (e.g., for late payment of bills for medical services)
- Maternity clothes
- Mattresses
- Missed appointment fees
- Recliner chairs
- Tanning salons and equipment
- Teeth whitening
- Veneers
Ineligible OTC Expenses
- Dental floss
- Deodorant
- Diet foods
- Face creams
- Hair colorants
- Mouthwash
- Perfume, Cologne
- Permanent waves
- Safety glasses
- Shampoos
- Shaving cream or lotion
- Skin moisturizers, hand lotion
- Soaps
- Toiletries
- Toothbrushes
- Toothpaste
Eligibility rules for OTC items may change. The ability to pay for eligible items with the Health Spending Card may vary by merchant and is dependent on the merchant’s IIAS system.
Eligible Dependent Care Expenses
- Care in your home, someone else’s home, or in a daycare center for child care and/or eldercare. Licensing requirements may apply.
- Registration fees for a daycare
- Before and after school care for children under age 13
- Education expenses for a child not yet in kindergarten, such as nursery school expenses
- Expenses paid to a relative are eligible, however, the relative cannot be under age 19, your spouse, child or a tax dependent
- Day camp (not overnight) expenses if the camp qualifies as a daycare center
Note: This is not a comprehensive list and is subject to change at any time and without notice. Items listed in each category may be reclassified into another category depending on future IRS guidance.
Reimbursement for any items contained on this list are also subject to the terms and conditions of your employer plan.
The content of these materials is general in nature and is for informational purposes only. It does not constitute legal or tax advice.
