Eligible Expenses

We have included information on commonly claimed expenses below. If you are unable to find what you are seeking here or elsewhere on the site, please contact us.

NOTE, all "potentially eligible expenses" require a letter of medical necessity from your health care provider in order to be considered eligible for reimbursement. The letter must include the diagnosis for which you, your spouse or dependent are being treated, along with specific information on how the product or service is intended to alleviate symptoms or improve function. The letter will remain on file one year from the date written.

Condition/Type Of ServiceEligibleAdditional Information
A
AbortionYesExpenses for operations that are not legal do not qualify.
AcupunctureYes 
Adaptive EquipmentPotentially

Adaptive equipment for a major disability, such as a spinal cord injury, can be reimbursed.

Adaptive equipment to assist you with activities of daily living can be reimbursed.

Adoption FeesNo

Medical Expenses incurred by your adopted child who is claimed as a dependent are eligible. Care must be for the adopted child and incurred while the child qualifies as your dependent.

Your child's medical care expenses are eligible only during the adoption process as long as the child qualifies as your dependent.

Air Conditioners/Air PurifiersPotentially

Covered with a letter of medical necessity.

Alcoholism/Drug/Substance Abuse TreatmentYesEligible expenses include
  • Inpatient treatment, including meals and lodging provided by a licensed addiction center;
  • Outpatient care; and
  • Transportation expenses associated with attending outpatient meetings, including AA groups, if attending on a doctor’s advice.
If court-ordered treatment, a letter of medical necessity will be required.
Allergy ProductsPotentially

Eligible expenses include products and home improvements to treat severe allergies. Examples include:

  • Electro-static air purifier
  • Humidifier
  • Home air conditioners
  • Pillows, mattresses covers, etc to alleviate an allergic condition. If used to treat or alleviate a specific medical condition, only the excess cost of the specialized products over the cost of a regular/like item will qualify.

Note see: Capital Expenses for important information and guidance.

Alternative HealersPotentiallyNontraditional healing treatments provided by professionals may be eligible if provided to treat a specific medical condition. The treatments must be legal. And the expenses do not qualify if the remedy is a food or substitute for food that the person would normally consume in order to meet nutritional requirements. Drugs and medicines recommended by alternative healers to treat a specific medical condition also can qualify as medical care, although drugs and medicines incurred after December 31, 2010 must be prescribed by an individual legally authorized to issue prescriptions in the applicable state in order to qualify.
Alternative MedicinePotentially

Services must be prescribed and rendered by a licensed health care provider to treat a specific illness or disorder.

AmbulanceYes 
Artificial Reproductive TechnologiesPotentially

Will qualify to the extent that procedures are intended to overcome an inability to have children due to medical reasons and are performed on you, your spouse or your dependent. Eligible medical expenses include (but are not limited to):

  • Fertility exams
  • Artificial insemination (intracervical, intrauterine, intravaginal)
  • In-vitro/In-vivo fertilization
  • Gamete Intrafallopian Transfer (GIFT)
  • Sperm bank storage/fees for artificial insemination.

    *Note: Storage fees can only be submitted for planned fertilizations during the current plan year.

  • Sperm implants
  • Sperm washing
  • Reverse vasectomy
    • Embryo replacement and storage.

    *Note: Storage fees can only be submitted for planned fertilizations during the current plan year.

  • Egg donor charges for recipient
  • Embryo transfer

See Fertility Treatments for more information.

Automobile ModificationsPotentiallySee Adaptive Equipment above.
B
Baby FormulaPotentiallyIf your baby requires a special formula to treat an illness or a disorder, the difference in cost between the special formula and routine baby formula can be reimbursed.
Band-Aids/BandagesYes 
Bed Wetting Alarm PotentiallyCovered for children 5 years of age or older.
BedboardsPotentially 
Bedside CommodesYes 
Birth ControlYes 
Blood Pressure MonitorsYes 
Blood StoragePotentiallyBlood storage is an eligible expense if you are storing blood for use during scheduled elective surgery. Storage fees should not exceed six months.
Body ScansYes 
Boutique Practice FeesNoMonthly or annual fees that your provider may charge for improved access and more personalized care are not considered medical care and cannot be reimbursed.
Braille Books and MagazinesYesThe incremental cost of Braille books and magazines that exceeds the price for regular books and magazines is an eligible expense.
Breast PumpsYesThis includes lactation supplies.
C
Capital ExpensePotentially

A capital expense (permanent or portable) can be reimbursed if its purpose is to provide medical care for you, your spouse or dependent.

Expenses for improvements or special equipment added to your home can be reimbursed if the main purpose of the item is medical care. How much is reimbursed depends on the extent to which the expense permanently improves the property and whether others benefit.

The amount paid for the improvement is reduced by the increase in the value of your home or property. The difference between the cost of the improvement minus the increased value equals the eligible expense.

If the value of your home or property is not increased by the improvement, the entire cost is an eligible expense. Use the Capital Expense Worksheet to determine if your expense is eligible.

Childbirth ClassesYesExpenses are eligible for the woman who is having the child. Expenses for the spouse or partner attending the class with the pregnant woman are not eligible.
Chiropractic CareYes 
Christian Science PractitionersYes 
CialisYes 
CircumcisionYesA bris performed in the home by a Rabbi is not an eligible expense.
COBRA PremiumsNo 
Co-InsuranceYes 
Companion AnimalsYesExpenses to train or procure any guide dog, signal dog, or other animal individually trained to provide assistance to you, your spouse or dependent with a disability can be reimbursed under a Health Care Flexible Spending Account.
Compression hose/socks (includes diabetic socks)Yes 
Concierge Medical CarePotentiallyThe cost of joining such a program is not reimbursable such as monthly or annual fees. However, actual care (i.e., physical exam, office visit, etc.) provided by physicians belonging to such programs would be covered when billed after such care is provided -- so long as it is not unreasonably expensive and so long as it has not and will not be reimbursed from other health plan coverage.
Contact LensesYes 
Co-PaymentsYes 
Cord Blood StoragePotentiallyCan be reimbursed if there is a specific medical condition that the cord blood is intended to treat. Indefinite storage "just in case" is not an eligible expense.
Corneal Ring SegmentsYes 
Cosmetic Procedures or DrugsPotentially

Cosmetic procedures to improve or enhance appearance are not eligible.

A cosmetic procedure, service or prescription drug necessary to improve a deformity arising from a congenital abnormality, personal injury from accident or trauma, or to restore proper function of the body related to treatment for another medical diagnosis or condition can be reimbursed.

CounselingYes

If counseling is provided to treat a medical or mental diagnosis and is rendered by a licensed provider, the expense is eligible.

Life coaching, career counseling and marriage counseling do not qualify.

CrownsYes 
CrutchesYes 
D
Dancing LessonsPotentiallyOnly for a short duration and if prescribed for a specific medical condition, such as a rehabilitation program after surgery.
Dental CareYes

Covered services include bridges, cleanings, crowns, dental implants, dentures, extractions, fillings, orthodontia, periodontal services, sealants and x-rays.

Expenses for cosmetic dentistry are not covered.

Diabetic ShoesPotentially

Won't qualify if used for personal or preventive reasons. If used to treat or alleviate a specific medical condition, only the excess cost of the specialized shoes over the cost of regular shoes will qualify.

To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.

Diabetic SuppliesYes 
Diaper Rash Creams Potentially 
DiapersNo 
DoulasPotentiallyIf the doula is a licensed health care professional who renders medical care, his or her fees can be reimbursed.
Drug AddictionYesEligible expenses include inpatient treatment, outpatient care and transportation expenses associated with attending outpatient treatment. If court-ordered treatment, a letter of medical necessity will be required.
E
Ear PlugsPotentiallyMust be prescribed to treat a specific medical condition such as the presence of middle/inner ear tubes.
EducationPotentiallyPayments made to a special school for a mentally impaired or physically disabled person qualify as reimbursable if the main reason for using the school is its resources for relieving the disability. This includes teaching Braille to a visually impaired person, teaching lip reading to a hearing impaired person, and giving remedial language training to correct a condition caused by a birth defect.
ElectrolysisNo 
Ergonomic ItemsPotentiallyRequires a letter of medical necessity, and only the difference in cost between the purchased item(s) and a similar non-specialty item.
EyeglassesYes

Includes prescription sunglasses and over-the-counter reading glasses.

Product protection plans and clip-on sunglasses are not eligible for reimbursement.

F
Face Wash, medicatedPotentiallyCovered with a letter of medical necessity for medical conditions such as acne, rosacea, etc. Also covered if the primary use of the product is for the treatment of acne.
Face Wash, non medicatedNoThe cost of regular skin care is not covered.
Fertility EnhancementYesIncludes ovulation predictor kits and pregnancy tests.
Fertility TreatmentsPotentiallyWill qualify to the extent that procedures are intended to overcome an inability to have children due to medical reasons and are performed on you, your spouse or your dependent.
Finance ChargesNo 
First Aid KitPotentially

The first aid kit must be reasonably priced.

NOTE: The method of achieving the intended medical result cannot be unreasonably expensive or lavish. The excessive-cost concerns are most prevalent in the cases involving personal purposes. Thus, if there is a less expensive way that the recommended treatment can be obtained, the excess expense might not be reimbursable. There is no requirement, however, that an employee choose the least-expensive alternative for treating a disease.

Fitness ProgramsPotentiallyFees paid for a fitness program may be an eligible expense if prescribed by a physician and substantiated by his or her statement that treatment is necessary to alleviate a medical condition. Additionally, the affected individual must include a statement with his/her claim stating that "but for the medical condition" he or she would not have joined the fitness program.
Flu ShotsYes 
FoodPotentiallyFood is not normally an eligible expense unless the food is prescribed by a medical practitioner to treat a specific illness and does not substitute for normal nutritional requirements.
Funeral ExpensesNo 
G
Gift CardsNoGift cards are not an eligible expense, even if these cards are provided by a medical provider such as an eye glass store or pharmacy.
Glucosamine ChondroitinPotentiallyWill qualify if used primarily for medical care (for example, to treat arthritis). Won't qualify if used just to maintain general health. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition (for example, arthritis) is normally required.
Guide DogsPotentially 
H
Hair TransplantNo 
Health Clubs/Gym MemberPotentially

Requires a Letter of Medical Necessity and a statement from the individual stating "but for" the medical condition listed in the letter of medical necessity, he or she would not have joined the health club/gym.

You cannot be reimbursed for expenses that will be incurred in the future, even if payment is required in advance. In addition, the fees no longer qualify when treatment is no longer needed.

Health ScreeningsYes 
Hearing AidsYesHearing Aids and related expenses (such as fittings, exams to put them in place and batteries) are all eligible for reimbursement through the Flexible Spending Account.
Holistic or Natural Healers, Dietary Substitutes, and Drugs and MedicinesPotentially 
Home Medical EquipmentYes 
Homeopathic CarePotentiallyHomeopathic care rendered by a licensed health care professional who provides this care for the treatment of a specific illness or disorder for you, your spouse or dependent can be reimbursed under a Health Care Flexible Spending Account.
HumidifiersPotentiallyRequires a Letter of Medical Necessity if deteremined to be a Captial Expense. See Capital Expenses for more information.
HydrotherapyPotentially 
HypnosisPotentiallyCould qualify if performed by a professional to treat a medical condition, or for other medical purposes (e.g., smoking cessation); won’t qualify if for general stress relief, personal enjoyment, or other personal purposes. A note from a medical practitioner recommending it to treat a specific medical condition is required.
I
ImmunizationsYesIncludes those recommended for overseas travel.
Insurance PremiumsNo

Under IRS rules, insurance premiums cannot be reimbursed under a Health Care Flexible Spending Account (FSA).

Some Health Reimbursement Arrangement (HRA) do allow insurance premium reimbursement. Please review the SPD for your employer.

L
Lab FeesYes 
Lactation ConsultantPotentiallyIf a woman is having lactation problems and cannot breastfeed her child, then the expense of a lactation consultant helping to overcome this dysfunction might qualify. To show that the expense is primarily for medical care, a note from a medical practitioner recommending it to treat a specific medical condition is required.
Lamaze ClassesYesExpenses are eligible for the woman who is having the child. Expenses for the spouse or partner attending the class with the pregnant woman ARE NOT ELIGIBLE.
Laser Eye SurgeryYes 
Lead Based Paint RemovalPotentially

Expenses for removing lead-based paints from surfaces in your home to prevent a child who has or has had lead poisoning from eating the paint can be reimbursed. These surfaces must be in poor repair and within a child’s reach.

The cost of repainting the affected area(s) is not an eligible expense. If you cover the area with wallboard or paneling instead of removing the lead paint, these items will be treated as capital expenses.

Learning DisabilitiesPotentially

The portion of tuition/tutoring fees covering services rendered specifically for your child's severe learning disabilities caused by mental or physical impairments (such as nervous system disorders, or closed head injuries) and paid to a special school or to a specially-trained teacher may be reimbursed under a Health Care Flexible Spending Account if prescribed by a physician. Examples of eligible expenses include:

  • Remedial reading for your child or dependent with dyslexia; and
  • Testing to diagnose
Legal FeesPotentiallyLegal fees paid to authorize treatment for mental illness are eligible expenses.
LevitraYes 
LodgingPotentially

Up to $50 per night is eligible if the following conditions are met:

  • The lodging is primarily for, and essential to, medical care
  • The medical care is provided by a doctor in a licensed hospital or medical care facility related to/equivalent to a licensed hospital
  • The lodging is not lavish or extravagant
  • There is no significant element of personal pleasure or leisure in the travel.

Your companion’s lodging can be reimbursed if he or she is accompanying the patient (you or your eligible dependents) for medical reasons and it meets the criteria listed above. Meals are not eligible for reimbursement.

Example: Parents traveling with a sick child, up to $100 per night ($50 per person) may be reimbursed, as well as lodging and pre and post-hospitalization for bone marrow transplants.

Long-Term Care Insurance PremiumsNo 
Long-Term Care ServicesNo 
M
Massage TherapyPotentiallyTherapeutic Massage treating a specific medical condition can be reimbursed under a Health Care Flexible Spending Account. The words “therapy” or “therapeutic” must be included in the description of the service and a letter of medical necessity must be provided. Gratuities are not reimbursable.
Maternity ClothesNo 
Medical Alert BraceletYes 
Medical RecordsYesAmounts paid to a plan that maintains electronic medical information for you, your spouse or dependents are eligible for reimbursement under an Health Care Flexible Spending Account.
Mileage ExpensesYes

To submit a claim for mileage expenses, please list the number of miles, the date of service and the dollar amount of the mileage expense you are claiming. The provider information should also be listed on the claim form.

The standard mileage rate for use of an automobile to obtain health care will change from $.19 per mile in 2016 to $.17 per mile in 2017.

Missed Appointment FeesNo 
MouthwashPotentiallyThe mouthwash can only be obtained with a prescription and a letter of medical necessity is needed.
N
Naturopathic CarePotentiallyNaturopathic care rendered by a licensed health care professional who provides this care for the treatment of a specific illness or disorder for you, your spouse or dependent can be reimbursed under a Health Care Flexible Spending Account.
Newborn Nursing CareNoNursing services for a normal, healthy newborn are not an eligible expense.
Non-Covered ServicesYesMedical care or services that are not covered under your major medical plan may be reimbursed under an Health Care Flexible Spending Account.
Nursing Care and Services (private duty nursing)Potentially

Nursing services are an eligible expense, whether provided in your home or another facility. The nurse need not be an R.N. or L.P.N., so long as the services rendered are of a kind generally performed by a nurse. These include services directly related to caring for and monitoring your, your spouse’s or dependent’s condition, including:

  • Preparing and giving medication
  • Changing dressings and providing wound care
  • Monitoring vital signs
  • Assessing responses to prescribed treatments, and documenting those assessments in written notes

If the individual providing nursing services also provides household and personal services, only those charges related to actual nursing care are eligible expenses.

Nursing HomePotentially

Expenses for medical care in a nursing home for you, your spouse and dependent(s), including meals and lodging may be reimbursed if the main purpose of the stay is to receive medical care.

If the primary reason for confinement is personal (i.e., you or your spouse or dependent needs assistance with activities of daily living, safety issues, etc.), only the portion of the cost that is directly related to medical care or nursing services may be reimbursed.

Nutritional SupplementsPotentiallyDietary, nutritional, and herbal supplements, vitamins, and natural medicines are not reimbursable if they are merely beneficial for general health. However, they may be reimbursable if recommended by a medical practitioner to treat a specific medical condition.
NutritionistPotentiallyNutritional services related to the treatment and guidance of a specific diagnosis or medical condition can be reimbursed.
O
Occupational TherapyYes 
OptometristYes 
OrthodontiaYesSee Orthodontia Quick Reference Guide for more information.
Orthopedic ShoesPotentiallyWon't qualify if used for personal or preventive reasons. If used to treat or alleviate a specific medical condition, only the excess cost of the specialized orthopedic shoe over the cost of a regular shoe will qualify. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
Orthotic InsertsYesBoth custom-made and over-the-counter inserts are eligible for reimbursement.
Over-the-Counter Items and SuppliesPotentially

Over-the-Counter medicines will require a prescription beginning January 1, 2011. See OTC Quick Reference Guide for more details.

If eligible, claims must include a proper receipt.

A proper receipt must contain all of the following information:

  1. Name of the item or service;
  2. the date of purchase or service; and
  3. the amount paid.
Note for over-the-counter items: If the receipt does not include this information, copy the label from the product or its packaging, circle the correct amount on the receipt, and submit this information with the signed claim form.

Over-the-Counter Items and Supplies that are Dual PurposePotentially

Dual purpose items (a product used to alleviate medical conditions but also used for general health) may be eligible but require a letter of medical necessity, only the difference in cost between the purchased item(s) and a similar non-specialty item and a proper receipt.

A proper receipt must contain all of the following information:

  1. Name of the item or service;
  2. the date of purchase or service; and
  3. the amount paid.
Note for over-the-counter items: If the receipt does not include this information, copy the label from the product or its packaging, circle the correct amount on the receipt, and submit this information with the signed claim form.

Ovulation MonitorYes 
OxygenPotentially 
P
Parking Fees and TollsYesSee Transportation below.
Patterning ExercisesPotentiallyWhile these exercises are often done by family members, the expense to hire someone to perform patterning exercises is an eligible expense.
Penile ImplantsPotentiallyAmounts paid for implants may be eligible if the diagnosis of impotence is due to organic causes, such as diabetes, post-prostatectomy complications, or spinal cord injury.
Physical TherapyYes 
Pregnancy AidsYes

Items that relieve or reduce the discomfort of pregnancy may be reimbursed under a Health CareFlexible Spending Account. Examples include:

  • Maternity girdles
  • Elastic hosiery
  • Maternity support belts - does not include bands used to assist with fitting into pre-pregnancy clothing.
Pregnancy TestsYes 
Prescription Drug Discount Program NoFees paid to get access to drugs at a reduced cost are not eligible for reimbursement under a Health Care Flexible Spending Account. Actual costs paid for prescription drugs are an eligible expense.
Prescription DrugsYes

Eligible expenses include deductibles, co-payments or co-insurance as well as the costs for prescription drugs that may not be covered under your major medical plan, such as drugs that treat erectile dysfunction.

HOWEVER, prescription drugs taken solely for cosmetic purposes do not qualify.

Prescription Drugs - IMPORTEDNoIRS regulations state that any drug imported into the United States by a consumer is not eligible for reimbursement under a Flexible Spending Account.
Preventive Care ScreeningsYesIf the tests are designed to assess symptoms of a medical diagnosis, they are eligible for reimbursement. Examples include clinic and home testing kits for blood pressure, glaucoma, cataracts, hearing, cholesterol, etc.
PropeciaNoHair growth treatments are considered to be cosmetic and are not eligible for reimbursement.
ProstheticsYes 
Psychiatric Services and CareYes 
PsychoanalysisYes 
PsychologistYes 
R
Radon MitigationYesIf a physician requires radon mitigation in your home due to a medical condition caused or aggravated by an unacceptable level of radon, some expenses may be eligible. However, if the home’s value is increased due to the mitigation, some or all of the expenses may not be reimbursable. Use the Capital Expense Worksheet to determine how much of the expense is eligible.
Reading GlassesYes 
ReflexologyPotentially 
S
Sales TaxYes 
Service AnimalsYesExpenses to train or procure any guide dog, signal dog, or other animal individually trained to provide assistance to you, your spouse or dependent with a disability can be reimbursed under a Health Care Flexible Spending Account.
Shipping and HandlingYesShipping and handling charges for medical needs, such as mail-order prescriptions.
Smoking Cessation ProductsPotentiallyProducts such as nicotine gum and patches will require a prescription from a medical doctor before being eligible.
Smoking Cessation ProgramsYes 
Sonicare Toothbrushes *See ToothbrushesNoToothbrushes will not qualify even if a dentist recommends special ones (such as electronic or battery-powered ones) to treat a medical condition like gingivitis. Toothbrushes are items that are used primarily to maintain general health - a person would still use one even without the medical condition. Thus, they are not primarily for medical care.
Speech TherapyYes 
Sperm/Egg StoragePotentially

Fees for temporary storage might qualify, but only to the extent necessary for immediate conception. Storage fees for undefinded future conception probably aren't considered to be for medical care.

NOTE: Storage fees can only be submitted for planned usage during the current plan year.

Sterilization ProceduresYes 
Sterilization ReversalYes 
Student Health FeeNo 
Substance Abuse TreatmentYes 
Sunburn creams and ointments, medicatedPotentiallyWill qualify if used to treat a sunburn (and not as regular skin moisturizers), but must be prescribed if incurred after December 31, 2010.
Sun-Protective ClothingPotentiallyWon’t qualify if used to maintain general health or for other personal reasons. May qualify if used to treat or alleviate a specific medical condition (e.g., melanoma) and if the expense would not have been incurred “but for” the condition, but only the excess cost of the specialized garment over the cost of ordinary clothing will qualify. To show that the expense is primarily for medical care, a note from a medical practitioner recommending the item to treat a specific medical condition is normally required.
SunscreenYes 
T
Tanning Salon or EquipmentNo 
TaxesYesTaxes on medical services and products may be reimbursed under a Health Care Flexible Spending Account. This includes local, state, service and other taxes.
Teeth WhiteningNoTeeth whitening products or services to enhance the brightness of your teeth are cosmetic and cannot be reimbursed.
Telephone for Hearing ImpairedYesExpenses associated with purchasing or repairing special telephone equipment for you, your spouse or dependent with a hearing impairment are eligible for reimbursement under a Health Care Flexible Spending Account.
Television Potentially

Expenses for equipment that displays the audio of television programming as subtitles for hearing impaired persons are eligible for reimbursement under a Health Care Flexible Spending Account.

The eligible expense is limited to the cost that exceeds the cost of a non-adapted set.

ToothbrushNoWon't qualify even if a dentist recommends special ones (such as electric or battery-powered) to treat a medical condition like gingivitis. Toothbrushes are items that are used primarily to maintain general health—a person would still use one even without the medical condition. Thus, they are not primarily for medical care.
ToothpasteNoWon't qualify even if a dentist recommends a special one to treat a medical condition like gingivitis. Toothpaste is an item that is primarily used to maintain general health—a person would still use it even without the medical condition. Thus, it is not primarily for medical care. † But topical creams or other drugs (e.g., fluoride treatment) used to treat a dental condition would qualify, so long as they are primarily for medical care.
TransportationYes

Car mileage, bus, taxi, and subway or train fare for travel to and from receiving medical care, including health care providers, hospitals and pharmacies can be reimbursed.

Mileage incurred traveling to and from your medical provider is reimbursable through the Health Care Flexible Spending Account.

To ensure your transportation claim is approved, be sure to submit your receipt(s) or an itemization of your travel with the claim that coincides with the service(s) rendered.

In some cases, transportation expenses of the following persons may be reimbursed:

  • A parent who must go with a child who needs medical care
  • A nurse or other person who can give injections, medications or other treatment required by a patient traveling to get medical care and who is unable to travel alone
  • Visits to see your mentally ill dependent, if part of a treatment plan
U
UCR, Charges AboveYesMedical expenses in excess of your plan’s usual, customary and reasonable (UCR) charges may be reimbursed under a Health Care Flexible Spending Account if the underlying expense is eligible.
Ultrasound, Pre-NatalPotentiallyAn ultrasound ordered by your physician to monitor fetal growth, and/or to diagnose, treat or monitor a pregnancy-related condition is a covered expense under your Health Care Flexible Spending Account, even if your health plan does not provide reimbursement. An ultrasound not ordered or performed by a physician or other licensed professional, and/or not intended to diagnose, treat or monitor a pregnancy-related condition is not an eligible expense.
V
VasectomyYes 
Vasectomy ReversalYes 
ViagraYes 
Vision CareYes 
Vision Discount ProgramsNoFees paid to gain access to a vision network, or to a reduced fee structure are not an eligible expense under a Health Care Flexible Spending Account .
VitaminsPotentiallySee Over-the-Counter Items and Supplies above.
W
WalkersYes 
Water FluoridationPotentially 
WaterpikPotentially 
Weight Loss ProgramsPotentiallyCannot include the cost of diet food or beverages in medical expenses because the diet food and beverages substitute for what is normally consumed to satisfy nutritional needs.
Well-Baby/Well-Child CareYes 
WheelchairsYes 
WigPotentiallyThe full cost of a wig purchased because the patient has lost all of his or her hair from disease or treatment.