A Flexible Spending Account covers a wide range of medical, dental, vision, and over-the-counter products, and the list is longer than most people realize. The IRS defines eligible expenses as anything used for the diagnosis, cure, treatment, or prevention of disease, or that affects a structure or function of the body. That broad definition means your FSA dollars stretch well beyond doctor visits and prescriptions.
Over-the-Counter Medicines and Products
Since the CARES Act took effect in 2020, you no longer need a prescription to use FSA funds on over-the-counter medicines. That single change opened up a huge category of everyday purchases. Allergy medications, cold and flu remedies, antacids, pain relievers, anti-diarrheal medicines, and acne treatments all qualify with just a receipt.
Menstrual care products are also eligible, including tampons, pads, liners, and menstrual cups. First aid supplies like bandages, antibacterial ointments, and antiseptic wipes count too. Thermometers, reading glasses, and contact lens solution round out the list of common drugstore purchases you can cover.
Sunscreen and Skin Care
Broad-spectrum sunscreen with an SPF of 15 or higher is FSA-eligible, whether it comes as a lotion, spray, or lip balm. The key requirement is that it must protect against both UVA and UVB rays. This applies to standalone sunscreen products, not moisturizers that happen to contain SPF.
Medicated skin care products also qualify when they treat a medical condition. Acne treatments with active ingredients like salicylic acid, benzoyl peroxide, or adapalene (sold over the counter as Differin) are eligible without a prescription. Antibacterial ointments for cuts and scrapes, eczema creams, and anti-itch treatments all count. General anti-aging products and purely cosmetic skin care do not qualify, regardless of how they’re marketed.
Dental Expenses
Your FSA covers a broad range of dental work: cleanings, fillings, crowns, bridges, dentures, dental sealants, root canals, and extractions. Orthodontic treatment, including braces, is eligible. Copays, coinsurance, and deductibles for dental visits all qualify too.
The one major exclusion is cosmetic dental work. Teeth whitening is specifically listed by the IRS as ineligible. If a procedure is purely to improve appearance rather than treat a dental condition, it won’t qualify.
Vision Care
Prescription eyeglasses and contact lenses are covered, along with contact lens solution and cleaning supplies. Eye exams qualify, and so does LASIK and other corrective eye surgery. Prescription sunglasses are eligible as long as they correct your vision. Over-the-counter reading glasses also qualify.
Medical Devices and Home Health Equipment
Blood pressure monitors, diabetic monitors, test strips, and glucose testing supplies are all eligible with a receipt. Beyond those common items, FSA funds cover a range of equipment you might not expect: crutches, braces, supports, hot and cold therapy packs, and nebulizers. CPAP machines and supplies for sleep apnea qualify. So do hearing aids and hearing aid batteries.
Items That Need a Letter of Medical Necessity
Some products fall into a gray area because they serve both medical and personal purposes. These “dual-purpose” items typically require a Letter of Medical Necessity (LMN) from your doctor before your FSA will cover them. Your provider writes a short letter explaining that the product is medically necessary for a diagnosed condition.
Common items in this category include compression garments for varicose veins or lymphedema, light therapy devices for psoriasis, percussive therapy guns for chronic pain, and dermatologist-recommended skin care products for conditions like eczema or rosacea. Scar treatment gels and silicone sheets usually need an LMN as well. Vitamins and supplements generally aren’t eligible unless a doctor recommends them as treatment for a specific diagnosed condition.
What Your FSA Won’t Cover
The IRS draws a clear line at anything cosmetic, general wellness, or not tied to a medical condition. Gym memberships and health club dues are ineligible, even if exercise benefits your health. Cosmetic surgery doesn’t qualify unless it corrects a deformity from a congenital abnormality, injury, or disfiguring disease. Nutritional supplements bought for general health aren’t covered. Marijuana and other substances that aren’t legal under federal law are excluded, even in states where they’re legal.
Other notable exclusions: maternity clothes, household help or babysitting (even if it frees you up for medical treatment), funeral expenses, and toiletries or personal care products without a medical purpose.
Using FSA Funds for Dependents
Your FSA isn’t limited to your own expenses. You can use it to pay for eligible medical, dental, and vision costs for your spouse and your tax dependents. If you have a separate Dependent Care FSA, that account covers child care for dependents under age 13, or care for a spouse or relative who is physically or mentally unable to care for themselves and lives in your home.
Contribution Limits and the Use-It-or-Lose-It Rule
For 2025, you can contribute up to $3,300 to a health care FSA. That limit rises to $3,400 for 2026. All contributions are pre-tax, which means you’re effectively getting a discount equal to your tax rate on every eligible purchase.
FSA funds generally follow a “use it or lose it” rule, meaning unspent money disappears at the end of your plan year. However, many plans offer a carryover provision that lets you roll over up to $660 into the next year (rising to $680 for the following benefit period), as long as you re-enroll. Some employer plans offer a grace period instead of a carryover, giving you an extra two and a half months to spend remaining funds. Your plan will offer one or the other, not both, so check with your benefits administrator.
If you’re approaching the end of your plan year with money left, stocking up on eligible over-the-counter items like sunscreen, allergy medicine, first aid supplies, contact lens solution, and pain relievers is one of the simplest ways to avoid forfeiting funds.