A flexible spending account (FSA) covers a surprisingly wide range of health-related purchases, from doctor visits and prescriptions to everyday items like sunscreen, bandages, and menstrual products. The IRS defines eligible expenses as anything used for the “diagnosis, cure, mitigation, treatment, or prevention of disease,” and that umbrella is broader than most people realize. For 2025, you can contribute up to $3,300 to a health care FSA, rising to $3,400 in 2026.
Over-the-Counter Medications and Everyday Products
Since the CARES Act passed in 2020, over-the-counter medications no longer require a prescription to be reimbursed through your FSA. That means pain relievers, allergy pills, cold and flu medicine, stomach remedies, acid reducers, sleep aids, and anti-itch creams all qualify. Sunscreen is eligible too, as are sunburn creams and ointments.
The CARES Act also made menstrual care products eligible, including tampons, pads, liners, menstrual cups, and period underwear. However, feminine washes, sprays, moisturizers, and deodorant powders (like Summer’s Eve products) are not covered.
Other common drugstore items that qualify: bandages, first aid kits, thermometers, hot and cold packs, reading glasses, and pregnancy test kits.
Doctor Visits and Professional Services
Your FSA covers copays, coinsurance, and deductibles for a long list of providers. That includes physicians, surgeons, dentists, optometrists, chiropractors, psychologists, psychiatrists, and physical therapists. Acupuncture qualifies. So do nursing services, lab work, X-rays, and surgical procedures.
Mental health care is fully eligible, including therapy sessions, psychoanalysis, and inpatient treatment for alcohol or drug addiction.
Dental Expenses
Most non-cosmetic dental work qualifies: cleanings, fillings, crowns, bridges, dentures, dental sealants, root canals, and extractions. Orthodontic treatment, including braces, is eligible. Your copays and deductibles for dental visits count as well. Teeth whitening and other purely cosmetic procedures do not.
Vision Care
Eye exams, prescription eyeglasses, prescription sunglasses, contact lenses, and contact lens solution are all FSA-eligible. Laser eye surgery qualifies too. If you wear reading glasses, you can buy those with FSA funds even without a prescription.
Medical Devices and Home Monitors
Home health monitoring devices are covered with a detailed receipt. Blood pressure monitors, glucose meters, diabetic test strips and supplies, pulse oximeters, fertility monitors, and ovulation monitors all qualify. Hearing aids, crutches, wheelchairs, prosthetics, and artificial limbs are eligible. So is oxygen equipment and special telephone equipment for people who are deaf or hard of hearing.
Baby and New Parent Items
New parents can stretch their FSA further than they might expect. Breast pumps and accessories (including wearable pumps), breast milk storage bottles, nasal aspirators, and diaper rash creams like Aquaphor all qualify. Baby thermometers and infant gas relief drops are covered too.
Prescriptions and Fertility
All prescription medications are eligible, including birth control pills. Insulin qualifies even without a prescription. Fertility treatments and enhancement procedures are covered, which includes services like IVF and related lab work.
Travel and Lodging for Medical Care
If you need to travel for medical care, your FSA can cover bus, taxi, train, or plane fares, along with car expenses like mileage and parking. Lodging while away from home for essential medical care is reimbursable up to $50 per night per person. The trip has to be primarily for medical purposes, not a vacation with a doctor’s appointment tacked on.
Home Modifications
When a medical condition requires changes to your home, the costs may qualify as capital expenses. Entrance ramps, widened doorways, grab bars, railings, and support bars installed for medical reasons can be reimbursed. The key requirement is that the primary purpose must be medical care, not increasing your home’s value.
Items That Need a Doctor’s Letter
Some products fall into a gray area and require a Letter of Medical Necessity (LMN) from your doctor before your FSA will reimburse them. Massage therapy, for example, typically needs an LMN showing it treats a diagnosed condition. The same applies to weight-loss programs (which must be prescribed for a specific disease), wigs purchased for disease-related hair loss, and certain vitamins or supplements recommended for a medical condition rather than general wellness.
Your provider fills out the LMN form, and you submit it along with your claim and an itemized receipt. You’ll generally need a new letter for each claim period.
What Your FSA Won’t Cover
The IRS draws a firm line at anything considered cosmetic or for general health maintenance without a diagnosed medical need. Teeth whitening, cosmetic surgery (like facelifts or liposuction), gym memberships, and nutritional supplements taken for general wellness are all ineligible. Toiletries, including toothpaste, shampoo, and deodorant, don’t qualify no matter how “health-focused” their branding is. Health insurance premiums generally cannot be paid from an FSA either, even though they’re listed as qualified medical expenses in other IRS contexts.
How to Protect Your Purchases
Save every itemized receipt. Credit card statements and canceled checks don’t count as valid documentation if the IRS audits your account. Your receipts need to show what was purchased, who it was for, and the amount charged. For items requiring an LMN, keep both the letter and the receipt together.
Most FSAs operate on a “use it or lose it” basis, though some employers offer a grace period of up to 2.5 extra months or allow a limited carryover into the next year. Check your specific plan’s rules so you don’t leave money on the table. If you’re approaching your plan’s deadline with funds remaining, stocking up on eligible OTC products, sunscreen, contact lens solution, or first aid supplies is a practical way to use every dollar.