Complete List of 220+ FSA Eligible Items & Expenses

Unlike Health Savings Accounts (HSAs), Flexible Spending Accounts (FSAs) are governed by the provider your employer uses, so what you can expense is dependent on what they allow, but this is not always so easy to determine. We’ve compiled an extensive list of FSA eligible items, using the IRS-compliant standards for medical expenses that your FSA provider will likely follow.

It’s important that you always check with your FSA plan administrator and verify the rules of what you can expense, but this list can help you identify many items you might not have known were FSA eligible, that you should be able to expense to your FSA.

We’ve sorted them into these categories to help you find the things you’re looking for more easily:

• Dentistry, hearing, & vision health
• Prescriptions, preventive health, & over-the-counter
• Fitness & nutrition
• Medical and health treatments & services
• Home & sleep wellness
• Men & women, family, fertility, & pregnancy
• Equipment, supplies, & specialty expenses

Protip: You can CTRL+F to search for things you’re wondering about, and jump down the area where we cover it.

If you have an HSA instead of an FSA, make sure to look at our complete list of HSA eligible expenses here instead. And if you have some questions about what makes these items eligible or how to remain compliant when expensing them, jump down here to our FAQs about the FSA eligible expenses list.

Dentistry, hearing, & vision health FSA eligible items

This category is made up of all dental, hearing health, and vision and eye healthcare products & services that are in the FSA eligible items list.

1. Contact lenses and solution
2. Crowns or bridges 
3. Dental cleanings
4. Dental examinations
5. Dental implants 
6. Dental reconstruction surgeries and procedures 
7. Dentures & artificial teeth
8. Ear plugs (with LMN)
9. Ear wax removal
10. Extractions (with LMN)
11. Eye drops 
12. Eye exams
13. Eye surgery, including laser eye surgery, cataract surgery, LASIK, radial keratotomy, & PRK
14. Fillings
15. Fluoride treatments
16. Hearing aids, batteries, and associated costs
17. Lens cloths and cleaners 
18. Oral surgery
19. Orthodontics: braces, Invisalign, etc. 
20. Prescription glasses and lenses
21. Prescription toothpaste (with LMN)
22. Reading glasses 
23. Specialty telephones 
24. Wisdom teeth removal

What does “with LMN” mean? In our list, it means you would be eligible to expense this using your FSA if you have a Letter of Medical Necessity, which outlines why it’s necessary for your treatment. Many online retailers selling FSA eligible products in the Flex Marketplace offer you the ability to complete an LMN consultation right at checkout, so you can confirm you are eligible before you make the purchase.

Prescriptions, preventive health, & over-the-counter approved FSA items

This category covers prescriptions, medications, and over-the-counter products you can get without a prescription. It also includes preventive health products and services like testing and screening.

All prescriptions that come from a healthcare practitioner

1. All prescriptions that come from a healthcare practitioner
2. Allergy medicines: Claritin, Zyrtec, etc. 
3. Allergy test 
4. Antibiotics
5. Antidepressant medications
6. Antihistamines 
7. Asthma inhalers
8. Birth control
9. Bug bite relief Cancer screening, mammogram, cholesterol test, & other health screening (with LMN)
10. Chest rubs 
11. Cold sore and canker treatments
12. Cold & flu medicine 
13. Colon hydrotherapy 
14. Colonoscopy 
15. Cough drops, syrups, and sour throat lozenges 
16. Diabetic supplies: insulin, medications, test strips, monitors/trackers
17. Diarrhea medicine 
18. Dietary supplements 
19. Dietitian services and consultations (with LMN)
20. Digestive aids: anti-gas or anti-nausea 
21. DNA test 
22. Eczema treatments
23. Electrolyte replacements
24. Enema 
25. Epsom salt 
26. First aid kit supplies, antiseptics, & bandages
27. Food sensitivity test 
28. Gut microbiome test
29. Hair growth treatments (with LMN)
30. Heartburn relief, antacids, & acid reducers 
31. Heart scans 
32. Hormone therapies
33. Knee wrap 
34. Laxatives
35. Lice treatment
36. Medically-supervised smoking cessation programs 
37. Melatonin (with LMN)
38. Menstrual care & feminine hygiene products, pads/tampons/cups, period underwear, etc.
39. Nasal spray and sinus medicines, nasal strips, and nasal aspirators 
40. Orthotics 
41. Pain relievers: acetaminophen, ibuprofen, etc. 
42. Prescribed anti-fungals
43. Prescribed mental health medications
44. Skincare products including sunscreen, lip balm with SPF , and acne medicine/spot patches/lotion 
45. Vaccination / immunization
46. Weight-loss programs supervised by a healthcare practitioner (with LMN)
47. Yeast infection medicine

Fitness & nutrition products, items, and services that are FSA eligible

These FSA approved items include things like fitness equipment, memberships, and products, as well as fitness services like apps and personal training. It also covers nutritional support, supplements, vitamins, beverages, and food.

1. Compression clothing (with LMN)
2. Digestive enzymes (with LMN)
3. Electrolytes and hydration mixes (with LMN)
4. Fitness clothes including leggings, socks, etc. (with LMN)
5. Fitness equipment: rowing machine, pilates reformer machine, stationary bike, treadmill, yoga mat (with LMN)
6. Fitness studio memberships: pilates, spin class, yoga, etc. (with LMN)
7. Foam rollers, percussion massagers, and other recovery tools (with LMN)
8. Greens powders (with LMN)
9. Gym memberships (with LMN)
10. Health & fitness apps like InsideTracker or Calm (with LMN)
11. Health, fitness, & activity trackers like Whoop or Oura Ring (with LMN)
12. Heat and cold wraps (with LMN)
13. Home gym accessories, resistance bands, weights, etc. (with LMN)
14. Hydration beverages (with LMN)
15. Immunity supports (with LMN)
16. Mineral supplements like Calcium, Iron, Magnesium, or Zinc (with LMN)
17. Omega-3s (with LMN)
18. Personal training (with LMN)
19. Probiotics (with LMN)
20. Protein powder (with LMN)
21. Shoes for fitness like running or cross-training shoes (with LMN)
22. Sports & athletic activities (with LMN)
23. Vibration plates (with LMN)
24. Vitamin supplements (with LMN)

Medical and health treatments & services that are FSA approved

These are all service-based FSA eligible expenses, like when you pay a practitioner to do something. These include more medical-related procedures like in a lab or a hospital, but also things you might question more like massages, mental health services, or home care.

1. Acupuncture treatments (with LMN)
2. Substance abuse or addiction services and treatments (with LMN)
3. Ambulance fees
4. . Anesthesia
5. . Donating blood (with LMN)
6. . Botox (with LMN)
7. . Callus removal (with LMN)
8. . Chiropractics
9. . Counseling & therapy (with LMN)
10. . ER visit, urgent care, emergency care
11. . Health insurance premiums including Medicare Parts A, B, & D, prepaid insurance premiums, or employer-sponsored health insurance plans (with LMN)
12. . Herbal & naturopathic medicines or treatments (with LMN)
13. . Herbal practitioning (with LMN)
14. . Homeopathy (with LMN)
15. . Hospital or institutional meals (with LMN)
16. . Hospital stays & services
17. . Hydrotherapy (with LMN)
18. . Hypnosis / Hypnotherapy (with LMN)
19. . Image-based testing: MRI, CT scan, body scan, X-ray
20. . Inpatient mental health treatments (with LMN)
21. . Kinesiology (with LMN)
22. . Lab fees: bloodwork, physician-ordered tests, etc. (with LMN)
23. . Lodging (with LMN)
24. . Long-term care
25. . Massage therapy (with LMN)
26. . Non-cosmetic operations & surgeries (with LMN)
27. . Nursing services, including in-home (with LMN)
28. . Nutritionist services & nutrition counseling  (with LMN)
29. . Occupational therapy (with LMN)
30. . Organ donation or transplant
31. . Osteopathy
32. . Physical exam
33. . Physical therapy
34. . Primary care visits
35. . Psychiatric care (with LMN)
36. . Psychoanalysis
37. . Psychologist
38. . Pulmonary therapy (with LMN)
39. . Specialist consultations with a medical doctor: dermatologist, cardiologist, etc. (with LMN)
40. . Speech therapy (with LMN)
41. . Stool or urine analysis (with LMN)
42. . Telehealth consultation (with LMN)
43. . Transgender counseling, consultations, and surgeries (with LMN)
44. . Ultrasounds (with LMN)
45. . Wart removal (with LMN)

Home & sleep wellness FSA eligible items

These are all the FSA eligible things you can fill your home with, like sleep support, ergonomic furniture, things for your home office, and bigger items like saunas.

1. . Air purifier (with LMN)
2. . Bidet (with LMN)
3. . Blackout curtains / blinds (with LMN)
4. . Blood oxygen monitor (with LMN)
5. . Blue-light glasses (with LMN)
6. . Cold plunge (with LMN)
7. . Home modification expenses for medically-related reasons (with LMN)
8. . Light therapy lamp (with LMN)
9. . Massage device (with LMN)
10. . Mouth tape (with LMN)
11. . Red-light devices for skin rejuvenation (with LMN)
12. . Red-light therapy devices for inflammation or skin rejuvenation (with LMN)
13. . Sauna (with LMN)
14. . Sleep Apnea/CPAP machines
15. . Sleep mask (with LMN)
16. . Sleeping earbuds (with LMN)
17. . Smart scale (with LMN)
18. . Specialty bed tech (with LMN)
19. . Specialty bed, bed frame, & mattress (with LMN)
20. . Specialty pillows, sheets, & sleep accessories (with LMN)
21. . Thermometer (with LMN)
22. . Water purifier or filtration device (with LMN)
23. . White noise machine (with LMN)

Men & women, family, fertility, & pregnancy FSA items

These are all the FSA eligible products and services related to men or women-specific health, as well as pregnancy and fertility support, products for parents or babies, and general family wellness.

1. . Abortion
2. . Adoption (with LMN)
3. . Baby monitors (with LMN)
4. . Breast pump & lactation/nursing supplies
5. . Breastfeeding classes (with LMN)
6. . Breastmilk supplies
7. . Childbirth expenses
8. . Childbirth or Lamaze classes
9. . Circumcision (with LMN)
10. . Contraceptives
11. . Doulas (with LMN)
12. . Erectile dysfunction medications & treatments 
13. . Fertility tracking apps (with LMN)
14. . Gynecologist (with LMN)
15. . Hysterectomy, tubal ligation, vasectomy, vasectomy reversal, and other sterilizations
16. . In Vitro and other fertility treatments (with LMN)
17. . Lactation consultant
18. . Pelvic floor strength devices & treatments (with LMN)
19. . Pregnancy test kits
20. . Prenatal vitamins (with LMN)
21. . Sperm & egg storage fees (with LMN)
22. . Vibratory stimulators (with LMN)

Equipment, supplies, & specialty expenses that are FSA eligible

These are your healthcare specific equipment and supplies, procedure recovery products, at-home testing, and specialty things like whether you can expense the costs of trips and travel related to healthcare.

1. . Adaptive equipment (with LMN)
2. . Air conditioners (with LMN)
3. . Air filter (with LMN)
4. . Arch support wear (with LMN)
5. . At home tests (with LMN)
6. . At-home diagnostic devices (with LMN)
7. . Automobiles designed to hold a wheelchair (with LMN)
8. . Bed pan
9. . Blood pressure monitor
10. . Braille book or magazine
11. . Catheters
12. . Defibrillator
13. . Disabled dependent care expenses (with LMN)
14. . Furniture for ergonomics (with LMN)
15. . Glucose meter and test strips
16. . Guide dog or other service animal associated costs
17. . Hand sanitizer or wipes (with LMN)
18. . Hot / cold pack (with LMN)
19. . Humidifiers (with LMN)
20. . IV equipment and stand (with LMN)
21. . Legal fees related to a medical issue (with LMN)
22. . Medical alert devices (with LMN)
23. . Medical conference fees (with LMN)
24. . Medically-related cost of operating a vehicle (with LMN)
25. . Nebulizers
26. . Neti pots (with LMN)
27. . Oxygen & oxygen equipment (with LMN)
28. . Pill case (with LMN)
29. . Prosthesis
30. . Special education including lip reading, Braille, and remedial language training (with LMN)
31. . Support devices like ankle or back braces (with LMN)
32. . Transportation strictly related to a medical reason (with LMN)
33. . Trips for a strictly medical reason (with LMN)
34. . Walking aids like crutches, walkers, & canes (with LMN)
35. . Wheelchairs
36. . Wigs (with LMN)

6 FAQs about the list of approved FSA items

If you want some more detail about how products end up on this list, what makes them IRS compliant, and how you can expense things to your FSA in a compliant way, here are all your answers:

1. What makes a product IRS-approved to be included on this list of FSA eligible items?

The FSA eligibility of medical expenses is based on Internal Revenue Code (IRC) Section 213, which also defined medical expenses as amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any part or function of the human body. IRS Publication 502 later provided more context around the expenses that are included in that definition, which is what this list is based on.

The IRS publications serve more as overall guidelines, but don’t tend towards specificity of products that most people with an FSA are looking for to confirm their eligibility, and that’s where this list comes in. Our list builds on this framework to help make the FSA eligibility list more accessible, and practical.

For a more in-depth explanation of the IRS compliance that goes into FSA/HSA eligibility, check out this full guide where our Head of Compliance breaks down IRS documentation to explain it.

2. What is a Letter of Medical Necessity (LMN) for FSA approved items?

A Letter of Medical Necessity (or LMN) is a document generated by a licensed healthcare practitioner who can assess your specific needs and provide a treatment plan for those medical needs. LMNs should outline exactly what treatment is required, a treatment plan for you, and explain why the item in question would be medically necessary to that treatment. LMNs should always come from qualified healthcare practitioners, and you need to have them issued to you prior to making a purchase for it to be FSA eligible.

In our FSA eligible items list above, we added “(with LMN)” to items, products, and services that would require a Letter of Medical Necessity to be eligible to expense to an FSA rather than being always eligible. This is often the case with dual purpose products, so an LMN makes you eligible to expense the purchase to your FSA, because the item is medically necessary for your treatment.

A common example of a dual purpose product would be orthotic shoes. Though the orthotics make them more healthcare-related, you can still wear them as a shoe for walking around like any normal shoe. A Letter of Medical Necessity would explain why you need the orthotics, making the shoe purchase FSA eligible.

3. Where can I get a Letter of Medical Necessity for an FSA eligible item?

Only a licensed healthcare practitioner (like a doctor) can provide a Letter of Medical Necessity, so you can schedule an appointment with your GP to obtain one.

Many of the merchants in the Flex Marketplace offer you the ability to complete an LMN consultation right at their checkout, so you can confirm your eligibility through an online discussion with a healthcare practitioner before you make a purchase, receive your LMN shortly after by email, and then make the purchase directly with your FSA card online—already knowing you qualify. Here's an example of how it works:

4. How do I confirm personal eligibility for something in the FSA items list?

When checking if a product is FSA eligible, it’s always important to confirm this with your FSA plan administrator. At the end of the day, they are responsible for only allowing FSA eligible items to be expensed, and you are responsible for following any rules they set. To make sure you remain compliant, always keep your receipts and any documentation.

If an item is not “Always Eligible” because it’s a “Dual Purpose” item, make sure you get a Letter of Medical Necessity to confirm your eligibility first. Always make sure you obtain your LMN prior to making your purchase, and make sure you keep it with your records.

5. Where can I shop for FSA eligible items online?

The Flex Marketplace is the easiest place to shop for FSA eligible products and services, all organized in one place. Our merchants sell FSA eligible products on their website, and we confirm their eligibility and help you pay using your FSA card right at checkout to make shopping as easy as possible. We can also help you get an LMN to see if you qualify before you make your purchase.

In the Flex Marketplace, you’ll find items categorized and easy to shop for, like Fitness products, Shoes & footwear, Nutrition, and products that make Sleep better.

6. What are the best products in the eligible items list to spend FSA funds on before they expire?

Because FSA funds expire each year, certain everyday products that are always eligible that you were going to need to buy anyway are great ways to use up your FSA before you lose the money in it. Here are our top 5 picks from the FSA eligible products list that meet that criteria, and you can find all of them in the Flex Marketplace:

Product	Description
	Eye Care: Pair Eyewear Prescription glasses and lenses are always FSA eligible, and at Pair Eyewear, you can buy customizable switchable frames to get a different look when you want it.
	Sunscreen: Shiseido As long as your product is SPF 15+, your sunscreen is FSA eligible. Shiseido sells great UV protection products you can expense to your FSA.
	First Aid Kit: Adventure Medical Kits First aid kits and supplies are always eligible, so stock up with the kit that suits your needs from Adventure Medical Kits.
	Menstrual Care Products: Viv Menstrual care products are always eligible, so you can stock up on what you need. Viv makes all organic cotton tampons, pads, and liners designed with sustainable materials.
	Birth Control: Cadence OTC Birth control is always eligible, and Cadence OTC offers the first over-the-counter birth control pill you can get without a prescription, as well as some other OTC products.

If you have an FSA and are looking for a convenient way to spend your FSA dollars, check out the Flex Marketplace where we have organized hundreds of online retailers that sell FSA-eligible products online, and many who even accept your FSA payment card directly at checkout, so you don’t have to pay out of pocket and wait to receive reimbursement.

Many of our retailers can even help you complete a Letter of Medical Necessity consultation with a licensed healthcare practitioner to determine if you are eligible before you make your purchase.