Overview

You can use your Health Care FSA (HC FSA) or Health Savings Accounts (HSA) funds to pay for a wide variety of health care products and services for you, your spouse, and your dependents. The IRS determines which expenses can be reimbursed by an FSA and HSA. You can see Pub. 502, Medical and Dental Expenses for more details.

Eligible Expenses

Qualifying Person

Qualified medical expenses can be incurred by the following persons:

1. You and your spouse.

2. All dependents you claim on your tax return. A tax return provides information so that the taxation authority can check on the taxpayer's calculations, or can determine the amount of tax owed if the taxpayer is not required to calculate that amount

3. Any person you could have claimed as a dependent on your return except that:

   a. The person filed a joint return;

   b. The person had gross income of $4,300 or more; or

   c. You, or your spouse if filing jointly could be claimed as a dependent on someone else’s tax return.

For this purpose, a child of parents that are divorced, separated, or living apart for the last 6 months of the calendar year is treated as the dependent of both parents whether or not the custodial parent releases the claim to the child’s exemption.

Qualifying Expenses

You can use your FSA or HSA to pay for eligible expenses under the four categories:

1. Medical
   • Supplies & Equipment
   • Practices
   • Services
   • Meals, Lodging, Transportations
   • Insurance
2. Pharmacy/Over-the-counter (OTC)
3. Vision
4. Dental

Please see the below table to find out more details.

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V: Items/Services that are eligible with a detailed receipt.

X: Items/Services that are not eligible.

Rx: Items/Services that are eligible with a prescription from your doctor, in addition to a detailed receipt.