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Expenses Not Eligible
You are not eligible to use the Health Care Spending Account for expenses that are:
  • not incurred for you or your eligible tax dependents
  • not incurred during the applicable plan year
  • not incurred while you are participating (contributing) or had eligible carry over funds from a prior year
Expenses not eligible for reimbursement under the Health Care Spending Account include expenses that you generally cannot claim as medical deductions on your federal income tax return. Such ineligible expenses include, but are not limited to, cosmetic surgery, electrolysis, health club membership dues and insurance premiums. Therefore, they're not eligible for reimbursement through the Health Care Spending Account.
Examples of Expenses Not Eligible
Please Note: This list may change at any time based on Internal Revenue Service (IRS) guidance.
  • Athletic or health club expenses to maintain or improve physical fitness
  • Babysitting expenses incurred while you go to the doctor
  • Boarding school fees paid for a child while the parent is recuperating from an illness
  • Body piercing
  • Bottled water
  • COBRA continuation contributions
  • Contributions to a retiree benefits plan
  • Cosmetic surgery, treatment, or procedures (including prescription drugs used in cosmetic treatments or procedures)
  • Dance lessons, even if advised by a physician
  • Diaper service
  • Divorced spouse's health care bills
  • Domestic help, even if needed because of a spouse's illness
  • Electrolysis or hair removal
  • Food or beverage substitutes, except the cost of special foods over what would ordinarily have been spent on food, if necessary because of allergy
  • Funeral and burial expenses
  • Health and beauty supplies
  • Illegal operations and drugs
  • Insurance contributions (including contact lens insurance)
  • Legal fees for divorce
  • Life insurance contributions
  • Marriage or family counseling
  • Maternity clothes
  • Patent medicines
  • Rogaine/Minoxidil
  • Scientology fees
  • Shampoo (unless prescribed by a doctor, i.e., prescription shampoo)
  • Tattooing
  • Toothpaste
  • Transportation costs of a disabled person to and from work
  • Travel for reasons of health, even if prescribed by a physician
  • Tuition and travel expenses to send a child to a particular school for a beneficial change in environment
  • Veterinary fees
  • Vitamins, tonics, etc., unless taken pursuant to a prescription and used to treat a specific medical condition
  • Weight-loss program if not prescribed by a physician to treat a diagnosed medical condition such as obesity, hypertension, or heart disease