Flexible Spending Accounts (FSA) Qualifying Expenses

A List of Eligible and Ineligible FSA Expenses

Dependent Day Care FSA

words child care spelled in children's blocks

Eligible service providers include day care centers, babysitters, au pairs, or a relative over age 19 who is not claimed as an exemption on your federal income tax return.

Dependent care expenses, whether for a child or an elder, include any expenses that allow you to work, such as:

  • Before and after-school care
  • Babysitting fees
  • Day care services
  • In-home care/au pair services
  • Nursery and preschool
  • Summer day camps
  • Adult day care services

Examples of ineligible expenses:

  • School expenses for a child in kindergarten or higher
  • Healthcare expenses for your dependents
  • Summer school or tutoring expenses

For a complete list of eligible expenses for a Dependent Care FSA, see IRS Publication 503: Child and Dependent Care Expenses.


Health Care FSA

dollar bills rolled into a prescription bottle

Health expenses not covered by your insurance plan may be eligible for reimbursement using your Health Care FSA, including but not limited to:

  • Eligible health, prescription, dental and vision copays, deductible, and/or co-insurance
  • Prescription drugs or prescription drug copays
  • Deductibles
  • Contact lenses and eyeglasses
  • Braces
  • Out-of-pocket expenses paid to doctors, dentists, surgeons, chiropractors, osteopaths, psychiatrists, psychologists, and Christian Science practitioners
  • Out-of-pocket expenses for hospital services, nursing services, laboratory and x-ray services
  • Acupuncture treatments
  • Smoking-cessation programs and prescribed drugs to help nicotine withdrawal
  • Dentures, hearing aids, crutches, wheelchairs, and guide dogs for the blind or deaf
  • Fees in excess of reasonable and customary amounts allowed by your insurance
  • Personal Protective Equipment (PPE)

Examples of ineligible expenses:

  • Your health plan premiums, including COBRA premiums
  • Health club dues and treatments unrelated to a specific health problem
  • Cosmetic surgery
  • Costs for cosmetic dental procedures
  • Prescription drugs for cosmetic purposes
  • Dietary supplements and vitamins
  • Cosmetics, sunblock, and toiletries (e.g. toothpaste, lotions)

For a complete list of eligible expenses for a Health Care FSA, see IRS Publication 502: Medical and Dental Expenses.

HR Connection

Question for Human Resources? Submit it through the HR Connection portal or call 571-423-3000 or 1-800-831-4331.