The lists below are only partial lists. Go to the Federal Government’s employee web site for a more detailed list.
For the most detailed information on a particular item, you can also refer to IRS publication 502 Medical and Dental Expenses or IRS Publication 503 Child and Dependent Care Expenses, available at the IRS web site.
The Health Care Spending account covers expenses related to your health, vision, or dental care for you, and/or spouse and/or any eligible dependents as defined by the Internal Revenue Service (IRS). Dependents may be covered through the end of the year in which they turn 26 with no tax ramifications.
Expenses must be for services or items for which you will not be reimbursed by any insurance program you have, including non-University plans.
Qualified expenses include (but are not limited to) items such as: deductibles, coinsurances and co-payments, dental expenses, hearing aid expenses, prescription glasses, contacts, physical examinations, psychiatric fees, chiropractic expenses, prescription drugs, medical equipment and prescribed OTC products used to treat a medical condition. For information on other qualified expenses, go to the Federal Government’s employee web site. Qualified expenses may change at any time.
Over-the-counter (OTC) drugs are only eligible for reimbursement with an actual prescription and quantities are limited to individual personal use. This must be electronic or written on a prescription pad and signed by a physician, doctor of osteopathy, physician’s assistant, chiropractor or advanced registered nurse practitioner. It must specify the name of the individual for whom the drug is prescribed and the dosage. This prescription must be attached to each claim submitted, along with the receipt indicating the date and the amount of the purchase.
In order to be allowed by the IRS, some expenses require you submit documentation from a physician of your need for a specific service or item. The Benefits Office has supplied a Letter of Medical Necessity (PDF) you can use for this purpose. Check the Federal Government’s employee web site for specific documentation requirements.
There are some NON-COVERED expenses for which your Health Care Spending Account cannot be used, such as:
- cosmetic surgery
- hair removal (electrolysis) or hair regeneration
- insurance premiums
- teeth bleaching
- over-the-counter drugs and vitamins used for prevention purposes
- non-prescription medical items and non-prescription lenses (clip-on sunglasses)
You are responsible for the expenses, and the documentation of those expenses, being acceptable to the IRS.