Eligible expenses for Flexible Benefits

Eligible Expenses for Flexible Benefits

The following is a list of expenses that the U. S. Government has historically considered eligible for income tax purposes under Section 125.
PROFESSIONAL SERVICES	MEDICINES AND DRUGS	MEDICAL TREATMENTS

Chiropodist	Cost of prescriptions	Abortion
Chiropractor	Insulin	Acupuncture
Christian Science Practitioner	Vitamins - Only if prescribed by a physician by and used to treat a specific medical condition	Alcohol/drug abuse treatment
Dermatologist	Retin-A - only for treatment of acne	Blood transfusion
Dentist	Rogaine - only when prescribed to treat a specific medical condition	Diathermy
Gynecologist	Birth Control	Electric shock treatment
Massage Therapist***	Vaccines	Hearing services
Neurologist	Over the Counter Meds Click here for list	Hydrotherapy
Nurse Practitioner	HOSPITAL SERVICES	Infertility/impotence
Optician		Injections
Orthodontist	Anesthetist	Massage therapy***
Ophthalmologist	Hospital bills	Nursing
Osteopath	Inpatient services	Organ transplant
Payments to an unlicensed practitioner if type/quality of services are not illegal	Outpatient services	Psychoanalysis, psychiatric care
Pediatrician	Oxygen mask/tent	Radial keratotomy; PRK; Lasik
Physician	Operating room	Radium therapy
Physiotherapist	Private room	Sterilization
Plastic Surgeon		Therapy
Podiatrist	EQUIPMENT & SUPPLIES	Ultra-violet ray treatments
Psychiatrist		Vasectomy
Psychoanalyst	Abdominal supports	Whirlpool baths***
Psychologist	Air conditioner***	X-ray treatments
Registered Nurse	Ambulance
Specialist	Arches	MISCELLANEOUS
Surgeon	Artificial teeth, eyes, limbs
	Back supports***	Asylum, nursing home, sanitarium and convalescent home
	Braces	Braille books - excess cost of Braille works over cost of printed editions
DENTAL SERVICES	Canes	Childbirth/Lamaze class for mother
Cleaning teeth	Capital expenses - reasonable costs to accommodate personal residence for a disabled condition	Guide dog/other trained animal
Dental x-rays	Contact lenses and solutions	Human guide for blind person
Extracting teeth	Crutches	Organ donor's expenses
Fillings	Elastic hosiery	Nurses board and wages
Gum treatment	Eyeglasses***	Special school costs for physically and mentally handicapped children
Oral surgery	Fluoridation unit in home	TTY and television adapter for closed captioning of deaf person
Straightening teeth	Hearing aids & batteries
Braces/Retainers/Appliances	Heating devices***
Dentures	Invalid chair
Restorative treatments	Iron lung
	Orthopedic shoes
LABORATORY FEES	Oxygen and equipment
Medical expenses paid for lab fees that are part of medical care	Special mattress/plywood bed for relief of arthritis or spine ***
	Splints
	Telephone - installation, repair and cost of special equipment for the deaf (TTY)
	Wheelchair
	Wig ***
*** This expense is only eligible when prescribed and substantiated by a physician to treat a physical defect or illness.

THE FOLLOWING EXPENSES ARE REIMBURSABLE ONLY IF THEY MEET THE CRITERIA AS SET FORTH BY THE INTERNAL REVENUE SERVICE:

Breast augmentation - Expenses related to breast augmentation (such as implants or injections) are not reimbursable because the procedure is cosmetic in nature. However, medical costs related to (1) the removal of breast implants that are defective/causing a medical problem or (2) require reconstruction due to surgery are reimbursable.

Breast reduction - Medical expenses related to breast reduction surgery are reimbursable only if a physician substantiates that the procedure is medically necessary and not for cosmetic purposes.

Lodging and meals - The cost of lodging and meals NOT provided in a hospital or similar institution while an employee is away from home is reimbursable if four requirements are met: (1) lodging is primarily for and essential to medical care; (2) medical care is provided by a doctor in a licensed hospital or in a medical facility related to, or the equivalent of, a licensed hospital; (3) the lodging is not lavish or extravagant; and (4) there is no significant element of personal pleasure, recreation or vacation in the travel away from home. Lodging is included for a person who is traveling with the person receiving medical care. The reimbursable amount cannot exceed $50.00 for each night for each person. (maximum of $100 per night).

Smoking program - The cost of an "over-the-counter" program to stop smoking for the improvement of general health is not reimbursable. However, if the program is prescribed by a doctor, and filled by a pharmacy, the expense can be reimbursed. The physician will be required to substantiate this treatment.

Tuition - Charges for medical care included in the tuition of a college or private school are reimbursable if the charges are separately stated. Health services received at educational institutions will still need to go through insurance before being reimbursed.

Weight loss programs - The cost of a weight loss program for general health is not reimbursable, even if suggested by your doctor. However, if the program is prescribed to treat a specific medical condition (such as cardiac disease), the expense can be reimbursed. The physician will be required to substantiate this treatment.

DEFINITION:
"Medical Care" expenses include amounts paid for the diagnosis, treatment, or prevention of disease, and for treatments affecting any part or function of the body. The expenses must be to alleviate or prevent a physical defect or illness. Expenses for solely cosmetic reasons are not expenses for medical care.

Resources: Department of Treasury/Internal Revenue Service; Publication numbers: 502 & 503 Updated 12-2003 Thompson Publishing Group, Inc.; Flex Plan Handbook