FSA Eligible Items List: How to Tell What Qualifies

General information about US tax rules, not tax, legal or medical advice. Your own plan document decides what your account pays for.

Short answer

There is no single official FSA eligible items list. A health FSA reimburses the qualified medical expenses that the plan specifies, and Publication 969 says these are generally the expenses that would qualify for the medical and dental expense deduction. An item usually fits when it is for the diagnosis, cure, mitigation, treatment or prevention of disease, and it does not when it is merely good for general health.

Definition and scope

A health flexible spending arrangement (health FSA) is an employer-linked account that reimburses qualified medical expenses. IRS Publication 969 describes qualified medical expenses as those "specified in the plan" that would generally qualify for the medical and dental expenses deduction. Publication 502 defines medical expenses as the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, including the costs of equipment, supplies and diagnostic devices needed for those purposes.

This page covers the rule behind the lists. It does not rank products, give prices, or say which specific brand or item a particular plan accepts. For the parallel rules on a health savings account, see HSA eligible items.

How the eligibility test works in practice

Publication 502 sets the test, and Publication 969 applies it to the FSA. Three questions, in order, cover most items.

1. Is the purpose medical? Publication 502 counts costs of diagnosis, cure, mitigation, treatment or prevention of disease, and the equipment, supplies and diagnostic devices needed for them. It excludes expenses "merely beneficial to general health, such as vitamins or a vacation."
2. Does your plan include it? Publication 969 says the qualified expenses are those specified in the plan. The IRS rule sets the outer boundary, and the plan document sets what is actually reimbursed.
3. Is it paid for elsewhere or excluded by name? Publication 969 lists expenses an FSA cannot reimburse (see below).

Items the IRS itself names

Publication 502 names these examples of medical expenses, and the table keeps to them. Whether a plan accepts the item is still a separate question.

Item named by the IRS	Where it is named	What the IRS ties it to
Blood sugar test kit	Publication 502	A diagnostic device used for a medical purpose
Crutches (bought or rented)	Publication 502	Equipment needed for a medical purpose
Eyeglasses and contact lenses needed for medical reasons	Publication 502	The medical-reason condition is part of the wording
Medical supplies such as bandages	Publication 502	Supplies within the definition of medical expenses
Over-the-counter medicine, whether or not prescribed	Publication 969	Considered medical care and a covered expense
Menstrual care products	Publication 969	Considered medical care and a covered expense

What a health FSA cannot pay

Publication 969 states that distributions cannot be made from an FSA for:

• health insurance premiums;
• long-term care;
• amounts covered under another health plan.

It also says you cannot deduct, as an itemized medical deduction, expenses equal to the reimbursement you receive from the FSA. The same expense cannot be counted twice.

Where it matters for labs, clinics and supply decisions

Three points from the primary sources matter when a supply decision depends on FSA coverage.

• The plan document decides. Because Publication 969 ties qualified expenses to what the plan specifies, two employees with different plans can get different answers for the same item. Direct them to the plan administrator, not to a generic list. For the wider buying side, see hospital supply chain.
• Medical purpose is a condition. Publication 502 attaches "needed for medical reasons" to eyeglasses and contact lenses, and excludes general-health spending. Wording on a product page does not change that test.
• Balances expire on the plan’s terms. Publication 969 says FSAs are generally "use-it-or-lose-it". A plan may offer either a grace period of up to 2 1/2 months or a carryover, and may not offer both. The 2025 edition of Publication 969 gives up to $660 as the maximum a plan may allow to carry over, and says the plan may set a lower amount.

Checklist before you buy

1. Name the medical purpose the item serves (diagnosis, treatment, prevention, mitigation).
2. Check that purpose against Publication 502’s definition and its general-health exclusion.
3. Ask the plan administrator whether the plan specifies this item, and whether it asks for a prescription or a letter of medical necessity. Our guide on the letter of medical necessity explains when that document comes up.
4. Confirm that no other health plan pays for the same expense.
5. Keep the itemized receipt and the plan’s reimbursement records. Publication 969 notes that employer-issued debit and stored-value cards may meet substantiation methods described in Revenue Ruling 2003-43 and Notices 2006-69 and 2007-2, in which case less extra paperwork may be needed.

Common misunderstandings

"The IRS publishes one FSA list"

It does not. Publications 502 and 969 give the rule and examples. A list published elsewhere is not the plan’s own terms.

"Anything healthy qualifies"

Publication 502 excludes expenses merely beneficial to general health, with vitamins and a vacation as its examples.

"Premiums can be paid from the FSA"

Publication 969 lists health insurance premiums as not reimbursable from an FSA.

"An FSA and an HSA follow different medical definitions"

Both publications point to the same medical expense concept. The accounts differ in other rules, for example the balance rules above, which are specific to the FSA. The HSA guide covers the HSA side.

FAQ

What are FSA eligible items?

They are expenses your plan specifies that would generally qualify for the medical and dental expense deduction, such as medical supplies, diagnostic devices, crutches and medically needed eyeglasses, per Publications 502 and 969.

Is there an official FSA eligible items list?

The IRS publishes the rule and examples in Publications 502 and 969. Your plan document and administrator define what is reimbursed under your plan.

Are bandages FSA eligible?

Publication 502 names medical supplies such as bandages as medical expenses. Confirm with your plan administrator that your plan includes them.

Are over-the-counter medicines eligible?

Publication 969 says expenses for over-the-counter medicine, whether or not prescribed, are considered medical care and a covered expense.

Can an FSA pay my insurance premiums?

No. Publication 969 lists health insurance premiums among the amounts an FSA cannot reimburse.

What happens to unused FSA money?

Publication 969 says FSAs are generally use-it-or-lose-it. A plan may provide a grace period or a carryover, but not both. Ask your administrator which applies.

Sources

• Internal Revenue Service, Publication 502, Medical and Dental Expenses (2025), checked 2026-11-01.
• Internal Revenue Service, Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans (2025), checked 2026-11-01.
• Related CASRAI guides, checked 2026-11-01: HSA eligible items; hospital supply chain.