Eligible Health Care Expenses

Each year you may direct a certain amount of your pay for reimbursement to your Health Care Flexible Spending Account to pay for eligible health care expenses (for both you and your eligible dependents). Please refer to publication 502 of the Internal Revenue Service.

Expenses	Definition	Expenses	Definition
Acupuncture	Performed by a licensed practitioner	Hearing Aids
Alcoholism or Drug Dependency	Payment to a treatment center	Hospitalization	Including private room coverage
Ambulance		Hypnosis	For treatment of illness
Birth Control Pills		Infertility
Car Controls	Special controls for handicapped	Laboratory Fees
Chiropractors	Services within the scope of license	Learning Disability	Tutoring by licensed school or therapist for a child with severe learning disabilities
Contact Lenses	Including insurance	Lifetime Care	Advance payment to private institution for lifetime care, treatment or training of mentally handicapped patient
Co-payments	Balances not paid by other health insurance	Medicines	Prescribed and legally obtained drugs and medicines
Corrective Eye Surgery	Lasik or RK	Nursing Home	Confinement for treatment of illness or injury
Cosmetic Surgery	Face lifts, etc (not elective)	Nursing Service	By registered nurse or licensed practical nurse for medical care
Crutches	Purchase or rental	Optometrist	Services within scope of license
Deductibles and Co-insurance	Balances not paid by other health insurance	Oxygen	If medically necessary
Dental Fees	X-rays, fillings, braces, extractions, false teeth, treatments, etc.	Psychologist	Services within scope of license
Doctors' Fees		Surgery	Excluding experimental and cosmetic procedures
Excess Charges	Charges not paid by other health insurance	Syringes, Needles and Injections
Eyeglasses	Lenses, frames examinations	Telephone	Special for the deaf
Founder's Fee	Monthly or lump sum fee to a retirement home (covers portion specifically for medical care)	Television	Audio display equipment for the deaf
Group Insurance Premium	Medical, dental, term life, disability, etc.	Therapy	Physical or occupational therapy by a licensed therapist
Guide Dog	Purchase, for blind or deaf	Transplants
Halfway House	Care to help individual adjust from life in a mental hospital to community living	Tuition Fee	Charges for medical care included in the tuition fee of a college or university (if billed separately)
Health Care Equipment	Not of general use as articles of furniture, household items or appliances	Vitamins and Mineral Supplements	Prescribed for treatment of illness by a physician
		Wheelchairs	If medically necessary