Over the Counter reimbursement

[Guest hobbes]

Hi. At one point, I knew where to go to find a listing of the over the counter items that could be reimbursed. Can someone let me know where this is? Pub. 502 does not list specific items.

Thank you very much!!

[Lori Friedman]

Publication 502 provides information about medical expenses that are deductible within the meaning of I.R.C. Sec. 213. Even though the costs of certain over-the-counter medications can now be reimbursed through a FSA, they remain nondeductible under Sec. 213.

To the best of my knowledge, the IRS hasn't published a "laundry list" of reimbursable and nonreimbursable expenses. You might find it helpful to read Rev. Rul. 2003-102, which explains the IRS's position. Briefly, an over-the-counter product that prevents, alleviates, or cures an injury or sickness can be reimbursed; items purchased merely to benefit overall health (e.g. vitamins) are nonreimbursable.

Have you done a general internet search for suggestions? Many FSA administration companies have posted their own lists of yes/no items. Such information isn't substantial authority for reliance, but it might help you get started.

[Guest chloe]

There is no list. It just has to be fro diagnosis, cure, mitigation, treatment or prevent a disease or illness just like any 213(d) expense. But there is no specific list. Certain things are not normally allowable (e.g., vitamins), but under certain circumstances such as Vitamin C deficiency, it is allowable.