Eligible Expenses
Eligible health care expenses are defined by the IRS as amounts paid for the diagnosis, cure, mitigation or treatment of a disease, and for treatments affecting any part or function of the body. The expenses must be primarily to alleviate a physical or mental defect or illness.
Listed below are many of the medical expenses eligible for payment under the Unreimbursed Medical Spending Account, to the extent such expenses are not covered by your medical or dental insurance. This list is not meant to be all-inclusive. Other expenses not specifically mentioned may also qualify. For additional information refer to IRS Publication 502 Medical and Dental Expenses, or Section 213 of the Internal Revenue Code).
Dental Services
- Crowns/bridges
- Dental X-rays
- Dentures
- Exams/teeth cleaning
- Extractions
- Fillings
- Gum treatment
- Oral surgery
- Orthodontia/braces
Feminine Hygiene Products
- Tampons
- Pads
- Liners
- Cups
- Sponges
Insurance-related Items
- Preexisting condition expenses (medical)
- Private hospital room differential
Lab Exams/Tests
- Blood tests
- Cardiographs
- Diagnostic
- Laboratory fees
- Metabolism tests
- Spinal fluid tests
- Urine/stool analyses
- X-rays
Medication
- Over-the-counter drugs
Effective January 1, 2020 the CARES Act expanded to now include these items. - Insulin
- Prescribed birth control
- Prescribed vitamins (to treat specific disease and not available over-the-counter)
- Prescription drugs
Obstetric Services
- Mid-wife expenses
- OB/GYN exams
- OB/GYN prepaid maternity fees (reimbursable after date of birth)
- Post-natal treatment
- Pre-natal treatment
- Prescribed pre-natal vitamins
Practitioners
- Allergist
- Chiropractor
- Christian Science
- Dermatologist
- Homeopath
- Naturopath
- Osteopath
- Physician
- Psychiatrist
- Psychologist
Other Medical Treatments/Procedures
- Acupuncture
- Alcoholism (inpatient treatment)
- Bio-feedback therapy (in medically necessary situations)
- Cosmetic surgery (if medically necessary due to a congenital defect)
- Drug addiction
- Hearing exams
- Hospital services
- Infertility
- In-vitro fertilization
- Norplant insertion or removal
- Patterning exercises
- Physical examination (not employment related)
- Physical therapy
- Speech therapy
- Sterilization
- Transplants (includes organ donor)
- Vaccinations/immunizations
- Vasectomy and vasectomy reversal
- Well baby care
Other Medical Equipment, Supplies and Services
- Abdominal/back supports
- Ambulance services
- Arches/orthopedic shoes
- Contraceptives (prescribed)
- Counseling
- Crutches
- Guide dog (for visually/hearing impaired person)
- Hearing aids and batteries
- Hospital bed
- Learning disability (special school/teacher)
- Lead paint (if not capital expense and incurred for a child poisoned)
- Medic alert bracelet or necklace
- Oxygen equipment
- Prescribed medical and exercise equipment
- Prosthesis
- Splints/casts
- Support hose (if medically necessary)
- Syringes
- Transportation expenses (essential to medical care)
- Tuition fee at special school for disabled child
- Wheelchair
- Wigs (hair loss due to disease)
Vision Services
- Artificial eyes
- Contact lenses
- Contact lens solution
- Eye examinations
- Eyeglasses
- Laser eye surgeries
- Ophthalmologist
- Optometrist
- Prescription sunglasses
- Radial keratotomy/LASIK