We want you get the most out of your plan, click here or below on the Medical Expenses Table to view what expenses are covered under your account. The IRS makes us password protect the table, so go ahead and use the username and password to view the table.
Only eligible expenses may be reimbursed under an FSA plan. According to Treasury Regulation §1.125-5(k)(1) “A health FSA is only permitted to reimburse medical expenses as defined in section 213(d).”
Eligible expenses are defined by the Internal Revenue Code §213(d). Generally, qualified expenses include items intended to treat specific medical conditions. IRC §213(d)(1)(A) indicates medical care means amounts paid “for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body,” while subparagraph (B) also includes “transportation primarily for and essential to medical care referred to in subparagraph (A)”, which is quoted above.
The Medical Expenses Table identifies several expenses that are eligible for reimbursement under IRC §213(d) and for which eligibility has been clarified by the Treasury Department or through litigation.