Eligible Expenses
Eligible expenses are those incurred from the effective date of participation through the date participation ends. Participation means that you are contributing to the account.
Eligible expenses under the Health Care Spending Account include expenses that you pay out of your pocket and that you generally could also claim as health care deductions on your federal income tax return if you were not reimbursed through the Health Care Spending Account.
Expenses under the Internal Revenue Code (IRC) include, but are not limited to, deductibles, copayments and coinsurance, over the counter drugs and menstrual products, certain dental and vision services, certain equipment and supplies, hospital services, lab exams and tests, and medical treatments (including smoking cessation programs).
Please Note: Insurance contributions (i.e., premiums) are not reimbursable under the Health Care Spending Account.
The specific expenses listed under "Examples of Eligible Expenses," below are generally considered by the Internal Revenue Service (IRS) to be eligible medical care expenses for federal income tax purposes. Therefore, they're eligible for reimbursement through the Health Care Spending Account. Because the tax treatment of these expenses is always subject to IRS review, JPMorgan Chase can't guarantee that the same expenses will always be eligible (or ineligible) for reimbursement from the Health Care Spending Account.
If the IRS changes its ruling concerning the eligibility of a particular expense, JPMorgan Chase will accept that ruling effective on the date prescribed by the IRS.
Please Note: Changes by the IRS to the eligibility of an expense do not allow you to stop or start contributions to the Health Care Spending Account.
Please Note: This list is subject to change at any time based on Internal Revenue Service (IRS) guidance.
- Abdominal supports
- Ambulance hire
- Arches
- Artificial teeth or eyes, to the extent they are not deemed to be cosmetic
- Automobile device for a physically disabled person, but not for travel to work
- Back supports
- Blood pressure monitors
- Braces
- Contact lenses and supplies
- Crutches
- Diabetic supplies
- Elastic hosiery
- Eyeglasses
- Fluoridation unit in the home
- Hearing aids
- Installation of stair-seat elevator for a person with a heart condition
- Invalid chair
- Iron lung
- Orthopedic shoes
- Over-the-counter medications and other OTC items without a prescription, including all menstrual care products (tampons, pads, liners, cups, sponges, etc). *
- Portable air conditioner if needed for relief from allergy or difficulty in breathing
- Prescriptions
- Reclining chair if prescribed by a physician
- Repair of telephone equipment for the deaf
- Sacroiliac belt
- Special mattress and plywood bed boards for relief of spinal arthritis
- Splints
- Truss
- Vision care items, such as contact lens solution
- Wig, if advised by a physician for the mental health of a patient because of hair loss from disease
- Blood tests
- Cardiographs
- Metabolism tests
- Spinal fluid tests
- Sputum tests
- Stool examination
- Urine analysis
- X-ray examinations
- Acupuncture
- Blood transfusion
- Diathermy
- Electric shock treatments
- Hearing services
- Injections
- Insulin treatments
- Organ transplants
- Pre-natal and post-natal care
- Psychotherapy
- Radium therapy
- Sterilization
- Ultra-violet ray treatments
- Vasectomy
- X-ray treatments
- Chiropodist
- Chiropractor
- Dentist
- Dermatologist
- Gynecologist
- Midwife
- Neurologist
- Nurse
- Obstetrician
- Oculist
- Optician
- Optometrist
- Orthopedist
- Osteopath
- Pediatrician
- Physician
- Physiotherapist
- Podiatrist
- Psychiatrist
- Psychoanalyst
- Psychologist
- Registered nurse
- Surgeon (except for cosmetic surgery)
- Virtual visits provide through Aetna (via Teladoc) or Cigna (via MDLive)
- Alcoholism inpatient and outpatient care
- Birth control pills or other birth control items prescribed by a physician
- Braille books (just the excess cost of Braille books and magazines over the cost of regular editions)
- Child-birthing classes
- Convalescent home, if for medical treatment
- Drug treatment center inpatient and outpatient care
- Guide for a blind person
- Hair transplant operation, if medically necessary
- Health institute fees, if services are prescribed by a physician to alleviate a physical or mental defect or illness
- Kidney donor's — or possible kidney donor's — expenses
- Legal fees that are necessary to authorize a medical treatment for a mentally ill dependent
- Nurse's board and wages, including Social Security taxes you pay
- Remedial reading for a child with dyslexia
- Sanitarium and similar institutions
- School costs for physically and mentally disabled children
- Seeing-eye dog and its maintenance
- Smoking cessation classes
- Telephone-teletype costs and television adapter for closed caption service for a deaf person
- Travel expenses related to medical treatment
-
Weight-loss program if prescribed by a physician to treat a diagnosed medical condition such as obesity, hypertension, or heart disease
* These changes are retroactive to January 1, 2020.
Any other expense you can otherwise claim as a medical deduction on your federal income tax return, except insurance premiums, can also be reimbursed from your Health Care Spending Account. For more information about eligible expenses, visit the Internal Revenue Service (IRS) website at www.irs.gov, or call the Internal Revenue Service (IRS) at (800) TAX-FORM ((800) 829-3676) and ask for Internal Revenue Service (IRS) Publication 502, "Medical and Dental Expenses." While certain sections of the Publication do not apply for purposes of the Health Care Spending Account, you may find the section entitled "What Medical Expenses Are Includible" helpful in that it lists certain expenses eligible for the federal health care tax deduction, and which may be eligible for reimbursement from your Health Care Spending Account.