What health care expenses are eligible under the FSA?
The IRS determines the type of expenses eligible for reimbursement through a FSA. Some examples of eligible and ineligible expenses are listed below. Note that eligible expenses include only those expenses incurred during a plan year. “Incurred” means when the service is performed, not when you were billed or when you paid for the service. For example, if you choose to make FSA contributions during calendar year 2004 but elect not to participate in 2005, services incurred in 2005 will not be eligible for reimbursement from your unused 2004 account balances.
