Debit card transactions will be processed at valid vendors only. Some examples of valid vendors are doctors' offices, pharmacies, hospitals, laboratories, dentists, and vision care providers. Generally, if you participate in the Health Care Spending Account (HCSA) and elect this payment method, in most cases your medical and/or dental claims may be automatically substantiated if you participate in a medical or dental plan option with the same carrier that administers your HCSA. For example, if you participate in the Cigna DHMO and Cigna administers your HCSA, if your dentist submits an invoice for services that are not otherwise covered at 100% by the plan, your debit card payment to the dentist would be automatically substantiated.

Please Note: Not all providers accept the debit card as a form of payment. In those instances, you will need to pay out-of-pocket and then submit an MRA and/or HCSA Claim Form for reimbursement (if you are enrolled in the Medical Plan) or the Health Care Spending Account Claim Form (if you are not enrolled in the Medical Plan) to request reimbursement (see "Paper Reimbursement Claims").

When the vendor processes your transaction, the funds will be transferred from your Health Care Spending Account directly to the vendor. Although the card functions like a debit card, you should always choose the "credit card" option if asked what type of card it is.

The IRS requires proof of qualified purchases made with a spending account card. Your debit card transactions will be automatically substantiated when the card is used at businesses that utilize IRS "Inventory Information Approval System (IIAS) swipe technology" to identify and substantiate eligible health care expenses as per Section 213(d) of the Internal Revenue Code. The IIAS technology allows you to use your debit card to pay for eligible expenses without having to provide additional documentation, as transactions are verified at the point of sale. In addition, IIAS compatibility allows you to use your debit card to pay for both ineligible expenses and eligible health care expenses in the same transaction (eligible health care expenses are approved for payment via the debit card and remaining ineligible expenses may be paid using another form of payment). When you use your card at participating retailers, eligible health care expenses will be identified and noted on your receipt. You will generally not have to submit receipts for reimbursement if your purchases are made at a participating retailer. You can see a full list of participating IIAS-compliant retailers at: http://www.sig-is.org.

If you go to a retailer that is not IIAS-compliant you can still purchase eligible health care expenses with your debit card. You should save your receipts, as you will be asked to substantiate the expense.

Even if you use your debit card at a vendor that utilizes IIAS, it is still recommended that you keep your itemized receipts as part of your tax records. If you are required to provide proof of a qualified purchase, you will receive a request for substantiation. Failure to provide the required substantiation will result in the temporary deactivation of your Health Care Spending Account debit card, and you will be required to repay the amount of the unsubstantiated/ineligible expense before the card is reactivated.

Federal tax law requires that unsubstantiated claims be offset against subsequent substantiated claims. If you remain indebted after these steps, JPMorgan Chase will be required to treat the overpayment as it would any other indebtedness owed to the Company. Your case will be referred to an internal JPMorgan Chase Fraud Recovery unit that will follow their procedures to bring your case to closure.