What is an “eligible expense” under a healthcare FSA?
An “eligible expense” is defined as an item for which you could have claimed a medical expense deduction on an itemized federal income tax return for which you have not been reimbursed by insurance or any other source. Eligible expenses are defined in IRS code section 213(d). However, FSAs cannot be used for health insurance premiums, long-term care coverage or expenses, or amounts covered under another health plan.
