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ARTICLE 2
Why an FSA?
2026 Contribution Limit
You can contribute up to
$3,400
to a health FSA in 2026.
View plan rules
What is a Health FSA?
The Potential Tax Advantage
Your Decision Matters
When Your Money is Available
The Tradeoff: Unused Funds Matter
Key FSA Terms
Before You Make a Decision
Official Resources
Eligible Expenses
Updated for the 2026 plan year
What Can You Generally Use Health FSA Funds For?
Learn which expenses can generally qualify for FSA funds and what to check before you pay.
A health FSA generally reimburses qualifying medical expenses incurred during your period of coverage.
Federal rules provide the foundation, but your employer's FSA plan governs the benefit you actually have. IRS Publication 969 explains that qualified FSA expenses are those specified in the plan that generally qualify as medical and dental expenses.
Common categories of potentially eligible expenses
Depending on the expense and applicable requirements, qualifying costs commonly include areas such as:
medical care and treatment;
dental care;
vision care;
prescription medicines;
many over-the-counter medicines;
menstrual care products;
diagnostic services;
certain medical equipment and supplies;
qualifying expenses for a spouse or eligible dependents.
The IRS specifically recognizes over-the-counter medicines, whether or not prescribed, and menstrual care products as medical care for health-FSA purposes.
But category alone does not determine eligibility.
The reason for an expense, who incurred it, when it was incurred, whether another plan reimbursed it, and the terms of your employer's plan can matter.
Some expenses generally don't qualify
A health FSA generally cannot reimburse health-insurance premiums, long-term-care expenses, or amounts already covered by another health plan.
Other expenses can depend heavily on their purpose.
For example, an expense primarily directed toward general health may be treated differently from an expense incurred to diagnose, treat, mitigate, or prevent a particular medical condition. IRS guidance, for example, generally excludes ordinary health-club dues incurred for general health.
Don't count the same expense twice
An expense generally cannot be reimbursed by your FSA if it has already been paid or reimbursed under another health plan.
Similarly, amounts reimbursed tax-free through an FSA cannot simply be claimed again as unreimbursed medical expenses for another federal tax benefit.
Documentation matters
An expense being medically eligible does not necessarily mean that reimbursement happens automatically.
FSA administrators generally require substantiation showing that an expense was incurred and its amount, together with confirmation that it wasn't reimbursed elsewhere. Certain FSA debit-card transactions can qualify under approved substantiation procedures without additional documentation.
Keep receipts and supporting records when appropriate.
Eligibility is different from prediction
When deciding how much to contribute, don't ask only:
Could I spend FSA money on this?
Also ask:
How likely am I actually to incur this expense during my applicable coverage period, and approximately how much will I pay?
A $1,500 procedure that is definitely scheduled should ordinarily affect a contribution decision differently from a $1,500 procedure that is merely possible.
Likewise, recurring prescriptions can be easier to estimate than unpredictable medical events.
Calcumetic therefore treats expense eligibility and expected spending as related but different questions.
When you're unsure
Check your employer's plan materials or FSA administrator before relying on an expense as eligible.
For federal background, the principal IRS references are Publication 969 for health FSAs and Publication 502 for the underlying medical-and-dental expense framework. Publication 502 is useful guidance, but FSA reimbursement rules are not identical in every respect to the rules governing the itemized medical-expense deduction.
The practical rule is simple:
Verify questionable expenses before building them into your contribution decision.
Set aside pre-tax dollars
Pay for eligible healthcare expenses
Lower your taxable income
Get reimbursed tax-free for qualifying expenses
Did you know?
For 2026, plans that allow a carryover can let you carry over up to $680 of unused funds into the next plan year.
Next up
How Much Should You Put in Your FSA?
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Understand how an FSA works, its tax advantages, and what to know before choosing your contribution
