Health Care Spending Account Expenses

Eligible Expenses
The following is a partial list of health care expenses that may be eligible for reimbursement from your Health Care Spending Account. If you are not sure whether an expense is eligible, please contact ProBusiness Administrative Services Client Services or refer to IRS Publication 502: "Medical and Dental Expenses." Note that Publication 502 is to be used to figure personal tax deductibility. It should only be used as a guide in determining what may or may not be reimbursable under Section 125. You can order this publication by calling the IRS at 800-829-3676 or you can find it in the forms and publications section of the IRS Web site.

• Acupuncture
• Ambulance
• Artificial limbs
• Braille books and magazines
• Chiropractors' fees (to treat a specific medical condition)
• Christian Science practitioners' fees
• Coinsurance
• Contraceptive prescriptions
• Co-payments
• Crutches
• Dentists' fees (other than cosmetic services)
• Dentures
• Diabetic supplies
• Eye exams
• Fees associated with organ donations
• Fees for the computer storage of medical records
• Gynecologists' fees
• Health insurance deductibles (associated with specific costs)
• Hearing aids/batteries
• Hearing trained cat (purchase, training and care)
• Hypnosis for medical reasons
• Immunizations/vaccinations
• Infertility Treatments
• Insulin
• Laboratory fees
• Laser/Lasik eye surgery
• Legal fees associated with the commitment of a mentally ill person
• Mileage related specifically to an eligible medical visit
• Obstetrical fees
• Orthodontia
• Orthopedic shoes
• Over the Counter Drugs and Medicines used for medical care (e.g. antacid, pain reliever, allergy and cold medicines)
• Physical therapists' fees
• Prescription drugs
• Prescription eyeglasses and/or contact lenses
• Psychiatrists' fees
• Psychologists' fees
• Psychotherapists' fees
• Radial keratotomy/Ortho keratology
• Routine physicals
• Seeing-eye dog (purchase, training and care)
• Solutions for the care and maintenance of contact lenses
• Skilled nurses' fees -- including room, board and Social Security taxes you pay for medical reasons.
• Smoking cessation treatments and prescriptions
• Speech therapists' fees
• Sterilization fees
• Treatment for substance addiction
• Transportation expenses (for medical reasons)
• Weight loss programs (Proof of medical necessity required)
• Wheelchair

Ineligible Expenses
The following is a partial list of health care expenses that are not eligible for reimbursement from your Health Care Spending Account.

• Cosmetic surgery or procedures of any kind
• Cosmetic items (e.g. face creams, lotions, makeup)
• Dietary Supplements (e.g. Vitamins)
• Domestic help fees (for services of a non-medical nature)
• Health club memberships
• Lens replacement insurance
• Physical therapy treatments for general well-being
• Solutions for the care and maintenance of eyeglasses
• Sundry items
• Supplements prescribed by an alternative provider (e.g. naturopath or acupuncturist)
• Toiletries (e.g. toothpaste)
• Union dues
• Insurance premiums