How are qualified medical expenses determined? Actually, the qualified is determined by IRS Medical and Dental Expenses Publication 502 and there are 4 qualified expense categories:


  • Medical Supplies & Equipment, such as blood sugar test kit, lactation supplies, back brace, etc.

  • Medical Practices, such as mental therapy, physician office visit, physical examination, etc.

  • Medical Services, such as inpatient care, nursing services, guide dog or other service animals, etc.

  • Meals, lodging and transportation, such as meals and lodging included in medical care and transportation expenses for medical purposes, etc.


  • Dentist visit or Dental treatment, such as orthodontia, the application of sealants, fluoride treatments, X-rays, fillings, extractions, etc.

  • Artificial teeth, dentures


  • Ophthalmologist visit, eye exam, eye surgeries

  • Eyewear, such as prescription glasses, prescription contact lenses, prescription sunglasses, etc.

  • Vision disabled auxiliary, such as braille books and magazines.


  • Prescribed Medicines and Drugs

  • OTC Medicines and Drugs

  • Other OTC Products

    Read more about Rx and LMN and OTC Medication
    **Please note that eligible expenses for a traditional HRA are determined at the discretion of the Employer toward these categories.
    **Please note that ONLY dental and vision expenses are eligible for a Limited Purpose FSA.

Some ineligible expenses examples

  • Cosmetic surgery or procedures

  • Exercise and fitness programs for general health

  • Non-medical personal care products, such as bug spray, cotton balls, dental floss, etc.

  • Non-prescription eyewear

If you're wondering whether an item or service is eligible under these categories, here are a few ways to find out.

Eligibility List

You can view a comprehensive list of eligible expenses HERE.

Ask Us

If you still can't determine whether an item is eligible, please feel free to reach out to us via live-chat, email to, or call us at 844-902-2902.

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