UNREIMBURSED MEDICAL EXPENSE
FLEXIBLE SPENDING ACCOUNT

Allowable expenses:

• Prescription drugs filled by a licensed pharmacist including birth control medications

• Over-the-counter drugs & medicines purchased to treat specific medical conditions without a prescription

• Insulin, syringes, blood sugar monitoring devices and related supplies used in the treatment of diabetes

Expenses specifically disallowed:

• Drugs which are illegal under Federal Law

• Drugs for purely cosmetic purposes (e.g., Propecia, Retin-A, etc.) even if prescribed by a doctor

• Vitamins, supplements or herbs that are merely beneficial to general health even if prescribed by a doctor

Allowable expenses:

• Wheelchair or autoette

• Crutches (purchased or rented)

• Special mattress and plywood boards prescribed to alleviate arthritis

• Oxygen equipment & oxygen used to relieve breathing problems that result from a medical condition

• Artificial limbs

• Support hose (if medically necessary)

• Wigs (when medically necessary to mental health of individual who loses hair because of disease)

• Excess cost of orthopedic shoes over cost of ordinary shoes

Expenses specifically disallowed:

• Wigs (when not medically necessary)

• Vacuum cleaner, furnace filters or special bedding purchased by an individual with dust allergy

• Exercise equipment not related to a specific medical condition

• Breast pumps when purchased for convenience, scheduling or other personal reason

Allowable expenses:

• Routine and preventive physicals

Allowable expenses:

• Services of psychotherapists, psychiatrists and psychologists

• Psychiatric therapy for sexual problems

• Legal fees directly related to commitment of mentally ill person

Expenses specifically disallowed:

• Psychoanalysis undertaken to satisfy curriculum requirements of a student

• Marriage counseling

Allowable expenses:

• Physician's and Hospital fees

• Obstetrical expenses

• Nursing services for a specific medical ailment

• Cost of a nurse's room and board if paid by the taxpayer when nurse's services qualify

• The Social Security tax paid with respect to wages of a nurse when nurse's services qualify

• Surgical or diagnostic services

• Legal sterilization

• Cosmetic surgery that treats a deformity caused by an accident or trauma, disease, or an abnormality at birth

• Services of chiropractors and osteopaths

• Fees for anesthesiologists, dermatologists and gynecologists

• Christian Science practitioner fees

Expenses specifically disallowed:

• Cosmetic surgery or procedure that improves the patient's appearance but does not meaningfully promote the proper function of the body or prevent or treat an illness or disease

• Payments to domestic help, companion, baby sitter, chauffeur, etc. who primarily render services of a non-medical nature (this may be reimbursable through a Dependent Care FSA)

• Nursemaids or practical nurses who render general care for healthy infants (this may be reimbursable through a Dependent Care FSA)

• Fees for exercise, athletic or health club memberships when there is no specific health reason for needing membership

Allowable expenses:

• Dental care including x-rays, fillings, dentures, etc.

• Fluoridation of home water supply advised by dentist

• Braces or other orthodontic devices

Expenses specifically disallowed:

• Teeth bleaching/whitening or other cosmetic procedure that does not prevent or treat an illness or disease

Allowable expenses:

• Treatment for alcohol, tobacco or drug dependency

• Treatment for obesity when diagnosed by a physician

• Acupuncture

• Vaccines or immunizations to prevent diseases

• Flu shots

• Physical therapy received as rehabilitative medical treatment

• Speech therapy

Expenses specifically disallowed:

• Tattoos and ear-piercing

• Treatment for varicose veins

• Hair transplants

• Physical treatments unrelated to a specific health problem (e.g., massage for general health, stress relief or depression)

• Weight loss programs not related to obesity or other specific health condition or illness

• Any illegal treatment

Allowable expenses:

• Cost of guide for a blind person

• Cost of note-taker for a deaf child in school

• Cost of Braille books and magazines in excess of cost of regular editions

• Seeing eye dog (including cost of buying, training and maintaining)

• Hearing-trained cat or other animal to assist deaf person (including cost of buying, training and maintaining)

• Household visual alert system for deaf person

• Excess costs of specifically equipping automobile for handicapped person over the cost of an ordinary automobile; device for lifting handicapped person into automobile

• Special devices such as tape recorder and typewriter for a blind person.

Allowable expenses:

• Optometrist's or ophthalmologist's fees

• Eyeglasses and contact lenses

• Contact lens supplies and solution

• Prescription sunglasses including frames & lenses

• Radial keratotamy, laser eye surgery and corneal ring segments

Expenses specifically disallowed:

• Non-prescription sunglasses for wearer of contacts

Allowable expenses:

• X-rays

• Expenses of services connected with donating an organ

• Cost of computer storage of medical records

• Tuition fees paid to special school for child with severe learning disabilities caused by mental or physical impairment with a letter from attending physician (but not for disciplinary/behavioral reasons)

• Infertility treatments such as shots, surgery, etc.

Expenses specifically disallowed:

• Expenses of divorce when doctor or psychiatrist recommends divorce

• Cost of toiletries, cosmetics, and sundry items (e.g., soap, toothbrushes, etc.)

• Cost of purchasing diet food items

• Weight loss maintenance programs

• Maternity clothes

• Diaper service

• Distilled water purchased to avoid drinking fluoridated water supply

• Installation of power steering in automobile

• Pajamas purchased to wear in hospital

• Mobile telephone used for personal calls as well as calls to physician

• Insurance against loss of income, loss of life or limb

• Union dues for sick benefits for members

• Contributions to state disability funds

• Auto insurance providing medical coverage for all persons injured in or by the taxpayer's automobile.

• Parking fees and mileage (most, but not all, plans are written to disallow these expenses; you should check your specific plan summary to determine whether or not these are allowed expenses)