fsa categories

Chiropractic care	Yes 
Co-payment (medical, in-network)	Yes 
Contact lenses and solutions	Yes 
Dental	Yes 
Hospital fees	Yes 
Lab (medical)	Yes 
Mileage (for travel to/from eligible health care)	Yes 
Office visit (medical)	Yes 
Orthodontia	Yes 
Over-the-counter (drugs and medicines)	Yes (Rx) 
Psych / therapy	Yes 
Rx (prescription)	Yes 
Vision	Yes 
X-ray (medical)	Yes 
Acne treatments (over-the-counter)	Yes (Rx) 
Acupuncture	Yes 
Adoption (medical expenses related to)	Yes 
Adoption fees	No 
Alcoholism treatment	Yes 
Allergy & sinus medicine and products (over-the-counter)	Yes (Rx) 
Allergy medication	Yes (Rx) 
Allergy treatments and products	Yes (Letter) 
Alternative dietary supplements (for treatment of a medical condition)	Yes (Letter) 
Alternative drugs, medicines and treatment products (for treatment of a medical condition)	Yes (Letter) 
Alternative healers (for treatment of a medical condition)	Yes (Letter) 
Ambulance and emergency health services	Yes 
Anesthesia (for non-cosmetic purposes)	Yes 
Antacid (over-the-counter)	Yes (Rx) 
Antibiotic ointment (over-the-counter)	Yes (Rx) 
Aspirin or other pain reliever (over-the-counter)	Yes (Rx) 
Asthma medicines or treatments (over-the-counter)	Yes (Rx) 
Athletic treatments / braces	Yes 
Bandages and related items (over-the-counter)	Yes 
Birth control (over-the-counter)	Yes (Rx) 
Birth control (prescription)	Yes 
Blood pressure monitor	Yes 
Body scans	Yes 
Braille books and magazines (difference in cost only)	Yes 
Breast pump (for a lactating woman)	Yes 
Breast reconstruction surgery (following mastectomy)	Yes (Letter) 
Breastfeeding classes	Yes 
COBRA premiums (dental; paid with after-tax dollars only)	No 
COBRA premiums (medical; paid with after-tax dollars only)	No 
COBRA premiums (other; paid with after-tax dollars only)	No 
COBRA premiums (prescription; paid with after-tax dollars only)	No 
COBRA premiums (vision; paid with after-tax dollars only)	No 
CPR classes (adult or child)	No 
Cancer (fixed-indemnity) insurance premiums	No 
Canker & cold sore treatments (over-the-counter)	Yes (Rx) 
Car modifications (as required for a medical condition diagnosed by a licensed health care professional)	Yes (Letter) 
Chest rubs (over-the-counter)	Yes (Rx) 
Child or newborn care instruction	No 
Childbirth classes (charges for mother only)	Yes 
Chiropractic office visit or treatment	Yes 
Cholesterol test kits and supplies	Yes 
Christian Science practitioners	Yes 
Co-insurance (dental, in-network)	Yes 
Co-insurance (dental, out-of-network)	Yes 
Co-insurance (medical, in-network)	Yes 
Co-insurance (medical, out-of-network)	Yes 
Co-insurance (prescription, in-network)	Yes 
Co-insurance (prescription, out-of-network)	Yes 
Co-insurance (vision, in-network)	Yes 
Co-insurance (vision, out-of-network)	Yes 
Co-payment (dental, in-network)	Yes 
Co-payment (dental, out-of-network)	Yes 
Co-payment (medical, in-network)	Yes 
Co-payment (medical, out-of-network)	Yes 
Co-payment (other, in-network)	Yes 
Co-payment (other, out-of-network)	Yes 
Co-payment (vision, in-network)	Yes 
Co-payment (vision, out-of-network)	Yes 
Cold & flu medicine (over-the-counter)	Yes (Rx) 
Cold cream (over-the-counter)	No 
Compression or anti-embolism socks, stockings or hose	Yes (Letter) 
Concierge medical fees (billed for actual services received)	Yes 
Concierge medical fees (billed for future availability of services, with no services actually received)	No 
Condoms	Yes 
Contraceptives (over-the-counter)	Yes (Rx) 
Contraceptives (prescription)	Yes 
Cord blood storage (for future treatment of a birth defect or known medical condition)	Yes (Letter) 
Cord blood storage (for unidentified future use)	No 
Corn and callus remover (over-the-counter)	Yes (Rx) 
Corneal keratotomy	Yes 
Cosmetic procedures or surgery	No 
Cosmetic procedures or surgery for birth defects, accidents, and/or disease	Yes (Letter) 
Cough drops & sore throat lozenges (over-the-counter)	Yes (Rx) 
Cough syrup (over-the-counter)	Yes (Rx) 
Counseling (for treatment of a medical condition)	Yes 
Counseling (marriage)	No 
Crutches, canes, walkers or like equipment (purchase or rental)	Yes 
Dancing lessons (for treatment of a medical condition)	Yes (Letter) 
Deductible (dental, in-network)	Yes 
Deductible (dental, out-of-network)	Yes 
Deductible (medical, in-network)	Yes 
Deductible (medical, out-of-network)	Yes 
Deductible (prescription, in-network)	Yes 
Deductible (prescription, out-of-network)	Yes 
Deductible (vision, in-network)	Yes 
Deductible (vision, out-of-network)	Yes 
Dental Co-insurance (in-network)	Yes 
Dental Co-insurance (out-of-network)	Yes 
Dental Co-payment (in-network)	Yes 
Dental Co-payment (out-of-network)	Yes 
Dental care (for non-cosmetic purposes, including sealants)	Yes 
Dental insurance / plan premiums (paid with after-tax dollars only)	No 
Dental products for general health	No 
Dental reconstruction (including implants)	Yes 
Dental veneers	Yes (Letter) 
Dentures, bridges, etc.	Yes 
Dermatology treatments and products	Yes (Letter) 
Diabetic monitors, test kits, strips and supplies	Yes 
Diagnostic services (dental or vision)	Yes 
Diagnostic services (other than dental or vision)	Yes 
Diaper rash ointments and creams	Yes (Rx) 
Diapers and diaper services	No 
Dietary supplements (for treatment of a medical condition)	Yes (Letter) 
Doula or birthing coach	Yes (Letter) 
Drug addiction treatment	Yes 
Drugs (imported)	No 
Drugs (prescription)	Yes 
Dyslexia treatment	Yes (Letter) 
Ear drops & wax removal (over-the-counter)	Yes (Rx) 
Educational classes or tuition	No 
Electrolysis	No 
Emergency kits (over-the-counter)	No 
Exercise equipment or program (as treatment for a medical condition diagnosed by a licensed health care professional)	Yes (Letter) 
Eye drops and treatments (over-the-counter)	Yes (Rx) 
Eye examinations	Yes 
Eye related equipment/materials	Yes 
Eye surgery or treatment to correct vision	Yes 
Eyeglasses (over-the-counter)	Yes 
Eyeglasses (prescription)	Yes 
Face lifts	No 
Feminine hygiene products	No 
Fertility monitor (over-the-counter)	Yes 
Fertility treatment (for employee, spouse or dependent)	Yes 
Fertility treatment (for non-dependent surrogate)	No 
First aid kits (over-the-counter)	Yes 
Fitness programs (as treatment for a medical condition diagnosed by a licensed health care professional)	Yes (Letter) 
Flu shots	Yes 
Funeral expenses	No 
Gastrointestinal medication (over-the-counter)	Yes (Rx) 
Guide dog (dog, training, care)	Yes 
Hair regrowth products	No 
Hair removal	No 
Hair transplant	No 
Hair treatments	No 
Hand lotion (over-the-counter)	No 
Health club dues (as treatment for a medical condition diagnosed by a licensed health care professional)	Yes (Letter) 
Health insurance / plan premiums (paid with after-tax dollars only)	No 
Health savings account (HSA) contributions	No 
Hearing aids and batteries	Yes 
Herbal or homeopathic medicines (over-the-counter)	Yes (Letter) 
Home improvements (as required for a medical condition diagnosed by a licensed health care professional)	Yes (Letter) 
Hospital (fixed indemnity) insurance premiums	No 
Hospital services and fees	Yes 
Household help	No 
Humidifier, air filter and supplies	Yes (Letter) 
Illegal operations or substances	No 
Immunizations	Yes 
Incontinence supplies	Yes 
Individual dental insurance / plan premiums (paid with after-tax dollars only)	No 
Individual insurance / plan premiums (paid with after-tax dollars only)	No 
Individual medical insurance / plan premiums (paid with after-tax dollars only)	No 
Individual prescription insurance / plan premiums (paid with after-tax dollars only)	No 
Individual vision insurance / plan premiums (paid with after-tax dollars only)	No 
Infertility treatment (for employee, spouse or dependent)	Yes 
Insulin, testing materials and supplies	Yes 
Insurance / plan premiums (paid with pre-tax dollars)	No 
Insurance or health insurance / plan premiums (paid with after-tax dollars only)	No 
Laboratory fees	Yes 
Lactose intolerance (over-the-counter)	Yes (Rx) 
Lamaze classes (charges for mother only)	Yes 
Laser eye surgery	Yes 
Lasik	Yes 
Late payment fees charged by health care provider	No 
Laxatives (over-the-counter)	Yes (Rx) 
Learning disability treatments	Yes 
Lice treatment (over-the-counter)	Yes (Rx) 
Listening therapy	Yes 
Lodging (limited to $50 per night for patient to receive medical care and $50 per night for one caregiver)	Yes (Letter) 
Long term care premiums (up to IRS tax-free limit, see IRS Publication 502)	No 
Long term care services	No 
Long term disability insurance premiums	No 
Magnetic therapy (over-the-counter)	Yes (Letter) 
Massage therapy (for treatment of a medical condition)	Yes (Letter) 
Mastectomy-related special bras	Yes 
Maternity clothes	No 
Medical Co-insurance (in-network)	Yes 
Medical Co-insurance (out-of-network)	Yes 
Medical Co-payment (in-network)	Yes 
Medical Co-payment (out-of-network)	Yes 
Medical abortion	Yes 
Medical equipment (for treatment of medical condition) and repairs	Yes 
Medical insurance / plan premiums (paid with after-tax dollars only)	No 
Medical literature, books, pamphlets or audio	No 
Medical monitoring and testing devices	Yes 
Medical records charges	Yes 
Medical savings account (MSA) contributions	No 
Medical supplies (for treatment of a medical condition)	Yes 
Medicare Part B insurance / plan premiums	No 
Medicare alternative insurance / plan premiums (vs. Part A & Part B, paid with after-tax dollars only)	No 
Medicare supplement policy premiums	No 
Medicines (over-the-counter)	Yes (Rx) 
Medicines (prescription)	Yes 
Midwife	Yes 
Mileage (for travel to / from anything other than eligible care)	No 
Modified equipment (difference in cost only)	Yes (Letter) 
Monitors & test kits (over-the-counter)	Yes 
Motion & nausea	Yes (Rx) 
Nasal sprays	Yes (Rx) 
Nasal strips (over-the-counter)	Yes (Rx) 
No show fees charged by health care provider	No 
Non-prescription drugs and medicines (for non-cosmetic purposes)	Yes (Rx) 
Norplant insertion or removal	Yes 
Nursing services (wages and taxes)	Yes 
Nutritional supplements (for treatment of a medical condition)	Yes (Letter) 
OB/GYN fees	Yes 
Occlusal guards to prevent teeth grinding	Yes 
Occupational therapy (related to a medical condition or disability)	Yes 
Office visits (chiro)	Yes 
Office visits (dental)	Yes 
Office visits (medical)	Yes 
Office visits (psych/therapy)	Yes 
Office visits (vision)	Yes 
Operations (for non-cosmetic purposes)	Yes 
Operations (for vision and dental only)	Yes 
Optometrist / ophthalmologist fees	Yes 
Oral care (over-the-counter)	No 
Organ transplants (recipient and donor)	Yes 
Ortho keratotomy	Yes 
Orthodontia (braces and retainers)	Yes 
Orthopedic & surgical supports	Yes 
Orthopedic shoes and inserts (difference in cost only of specialized orthopedic shoe over like non-specialized shoe)	Yes (Letter) 
Orthotics	Yes 
Over-the-counter acne treatments	Yes (Rx) 
Over-the-counter allergy & sinus medicine	Yes (Rx) 
Over-the-counter antacid	Yes (Rx) 
Over-the-counter antibiotic ointment	Yes (Rx) 
Over-the-counter aspirin or other pain reliever	Yes (Rx) 
Over-the-counter asthma medicines or treatments	Yes (Rx) 
Over-the-counter bandages and related items	Yes 
Over-the-counter canker & cold sore treatments	Yes (Rx) 
Over-the-counter chest rubs	Yes (Rx) 
Over-the-counter cold & flu medicine	Yes (Rx) 
Over-the-counter cold & flu prevention	Yes (Rx) 
Over-the-counter cold cream	No 
Over-the-counter cough drops & sore throat lozenges	Yes (Rx) 
Over-the-counter cough syrup	Yes (Rx) 
Over-the-counter health care products (eligible)	Yes (Rx) 
Over-the-counter health care products (not eligible)	No 
Over-the-counter medication (including for motion sickness, sleep aids and sedatives)	Yes (Rx) 
Over-the-counter products for dental, oral and teething pain	Yes (Rx) 
Over-the-counter products for general dental care	No 
Ovulation monitor (over-the-counter)	Yes 
Oxygen	Yes 
Pain reliever (over-the-counter)	Yes (Rx) 
Parental fees (billed for actual services received for disabled children)	Yes 
Parental fees (billed for future availability of services, with no services actually received for disabled children)	No 
Personal use items (toothbrush, toothpaste, etc.)	No 
Physical exams	Yes 
Physical therapy	Yes 
Physician retainer fee (for on-call or concierge services)	No 
Pregnancy tests (over-the-counter)	Yes 
Prescription Co-insurance (in-network)	Yes 
Prescription Co-insurance (out-of-network)	Yes 
Prescription Co-payment (in-network)	Yes 
Prescription Co-payment (out-of-network)	Yes 
Prescription drugs (for non-cosmetic purposes)	Yes 
Prescription drugs for cosmetic purposes	No 
Prescription drugs for hair regrowth	No 
Prescription insurance / plan premiums (paid with after-tax dollars only)	No 
Propecia (for treatment of a medical condition)	Yes (Rx) 
Prosthesis	Yes 
Psychiatric care	Yes 
Psychoanalysis	Yes 
Psychologist fees	Yes 
Radial keratotomy (RK)	Yes 
Reading glasses (over-the-counter)	Yes 
Reconstructive surgery (following accident or medical procedure or condition)	Yes (Letter) 
Removal of benign mole, cyst or tumor	Yes 
Retainer fee (to physician for on-call or concierge services)	No 
Retin-A (for non-cosmetic purposes)	Yes (Rx) 
Rogaine or other hair regrowth medications (even if prescribed)	No 
Sales tax, shipping and handling fees (for any eligible expense)	Yes 
Smoking cessation (programs / counseling)	Yes 
Smoking cessation drugs (prescription)	Yes 
Smoking cessation gum or patches (over-the-counter)	Yes (Rx) 
Special equipment	Yes (Letter) 
Special foods (gluten-free, salt-free or other for treatment of a medical condition; difference in cost only)	Yes (Letter) 
Special school (for mental and physical disabilities)	Yes (Letter) 
Speech therapy	Yes 
Spermicidals	Yes (Rx) 
Sterilization	Yes 
Student health fees for dental services (billed for actual services received)	Yes 
Student health fees for dental services (no services actually received, billed for future availability of services)	No 
Student health fees for medical services (billed for actual services received)	Yes 
Student health fees for medical services (no services actually received, billed for future availability of services)	No 
Student health fees for prescription services (no services actually received, billed for future availability of services)	No 
Student health fees for prescriptions (billed for actual services received)	Yes 
Student health fees for vision services (billed for actual services received)	Yes 
Student health fees for vision services (no services actually received, billed for future availability of services)	No 
Sunglasses (over-the-counter)	No 
Sunglasses (prescription)	Yes 
Sunscreen with SPF 15+ and "broad spectrum", sunburn creams and ointments (over-the-counter)	Yes 
Sunscreen with SPF <15 or suntan lotion (over-the-counter)	No 
Supplies (for treatment of a medical condition)	Yes 
Surgery (for non-cosmetic purposes)	Yes 
Swimming lessons (for treatment of a medical condition)	Yes (Letter) 
Teeth bleaching or whitening	No 
Teeth grinding prevention devices	Yes 
Therapy (for treatment of a medical condition)	Yes 
Toothache and teething pain reliever (over-the-counter)	Yes (Rx) 
Toothpaste, medicated (difference in cost only of medicated toothpaste over the standard toothpaste)	Yes (Rx) 
Toothpaste, toothbrush, floss, etc.	No 
Transgender treatments / surgery	Yes (Letter) 
Transportation, parking and related travel expenses (essential to receive eligible care)	Yes 
Transportation, parking and related travel expenses, for non-eligible expenses	No 
Tubal ligation	Yes 
Tuition or educational classes	No 
Tuition or educational classes (for a specific medical condition)	Yes (Letter) 
UV protection clothing	No 
Urological products	Yes 
Vaccinations	Yes 
Varicose vein removal surgery (for medical care)	Yes 
Vasectomy	Yes 
Viagra and similar prescription medications	Yes 
Vision Co-insurance (in-network)	Yes 
Vision Co-insurance (out-of-network)	Yes 
Vision Co-payment (in-network)	Yes 
Vision Co-payment (out-of-network)	Yes 
Vision insurance / plan premiums (paid with after-tax dollars only)	No 
Vitamins (over-the-counter, for general health purposes)	No 
Vitamins (prescription)	Yes 
Walking aids (canes, walkers, crutches and related supplies)	Yes 
Warranties or other charges for future anticipated services (with none actually received)	No 
Wart removal treatments (over-the-counter)	Yes (Rx) 
Weight loss counseling	Yes (Letter) 
Weight loss drugs (for treatment of a medical condition)	Yes (Rx) 
Weight loss foods	No 
Weight loss program (for treatment of a medical condition)	Yes (Letter) 
Weight loss program (to improve or maintain general health)	No 
Wheelchair and repairs	Yes 
Wound care (over-the-counter)	Yes 
X-ray fees (dental)	Yes 
X-ray fees (medical)	Yes