Effective September 3, 2003, the IRS has determined that only expenses for
'medical care' can be reimbursed. This includes expenses such as aspirin, allergy
& sinus medication, antacids, cold medicines and pain relievers. The guidelines
further clarify that expenses "merely beneficial to health" such as
vitamins and other nutritional aids are not eligible for reimbursement through
Flexible Spending Accounts (FSA).
Claim substantiation rules have not changed. Members must provide documentation
that validates the expense, including type of drug, date of service and amount
of purchase. The following is a listing of items expected to be eligible.
Over-the-Counter Medical Expense
Reimbursement
Through Healthcare FSAs
IRS Rev. Rul. 2003 - 102, September 3, 2003
The below list is not intended to be all-inclusive, but is rather to answer frequently asked questions. Contact Aetna FSA Member Services at 1-888-238-6226 with any questions.
I. Reimbursable Expenses relating to Medical Care
|
Medical Care Subject to Reimbursement
|
| Cold medicines, such as tablets, syrups, drops and lozenges |
| Analgesics, such as Fever and Pain Reducers like Aspirin, Tylenol, Ibuprofen |
| Antacids and Heartburn Relief, such as Alka-Seltzer, Mylanta, and Milk of Magnesia |
| Stomach & Digestive Relief, such as Pepto-Bismol, Imodium, Colace, Lactaid |
| Laxatives |
| Eye care, such as contacts, saline solution, and lubricant eye drops |
| Motion Sickness, such as Dramamine, patches, bracelets |
| First Aid, such as heat wraps, compresses, bandages, tape, gauze dressing, adhesive pads, band aids, and pain relieving creams |
| Joint Support Bandages and Hosiery, such as knee supports, elbow supports |
| Arthritis Pain Relieving Creams |
| Antibiotic ointments |
| Anti-itch and hydrocortisone creams |
| Allergy Relief, such as oral medications, nasal sprays, and patches |
| Athlete's Foot treatment, such as nail and foot anti-fungal creams |
| Wart removal medication |
| Diabetes, such as glucose monitor and related equipment |
| Blood pressure monitor and related equipment |
| Cholesterol test equipment |
| Vaporizers and humidifiers |
| Urinary Pain Relief |
| Smoking Cessation Relief, such as patches, gum |
| Feminine care relating to treatment of vaginal infections |
| Tooth & Mouth Pain Relief, such as Orajel, Anbesol |
| Shampoo treatments relating to treatment of psoriasis, lice |
| Eye patches |
| Incontinence Products, such as Depends and Serenity pads |
II. Not Reimbursable Expenses relating primarily to Good Health
| Merely Beneficial to Good Health Not Eligible for Reimbursement |
Exceptions (These are considered eligible for reimbursement as they relate primarily to medical care.) |
| Personal Hygiene, such as deodorant, soap, body powder, shaving
cream and razors, feminine care and sanitary products |
|
| Cosmetics, such as makeup, lipstick, Q-tips, cotton balls, baby oil | |
| Skin care, such as sun block, skin and body moisturizing lotion, lip balm, acne | |
| Hair care, such as hair color, shampoo, conditioner, brushes, and hair loss products like Rogaine | |
| Routine dental care, such as toothpaste, toothbrushes, dental floss, mouthwashes (including anti-bacterial mouthwash and fluoride rinses), breath strips, teeth whitening | |
| Denture care, such as denture cleansers and denture adhesive creams | |
| Nail care & personal grooming, such as scissors, nail files | |
| Family Planning, such as pregnancy tests, condoms | |
| Vitamins | Vitamins prescribed at the direction of a doctor. A physician statement is required. |
| Nutritional and Dietary Supplements, such as bars, milkshakes, power drinks, Pedialyte | Supplements prescribed at the direction of a doctor. A physician statement is required. |
| Weight Reduction aids, such as Slimfast, appetite suppressants | Weight reduction products prescribed at the direction of a doctor. A physician statement is required. |
| Sleep aids, such as oral medications, snoring strips | Sleep aids prescribed at the direction of a doctor. A physician statement is required. |