Eligible Expenses

Make the most out of your pre-tax accounts by knowing how to spend your available funds. Here, you’ll find pre-tax eligible expenses for medical, dependent care, and commuter accounts as determined by the IRS. 

Searchable list of eligible expenses

The following list contains eligible expenses for HSAs, HRAs, and Medical/Limited/Dependent Care FSAs. Please wait a few moments for this section of the page to load. 

IMPORTANT NOTE: An expense being listed on this page does NOT guarantee that expense is eligible under your plan. Certain plan variations may change what your pre-tax dollars can be used to purchase, as well as when you can use them. Plan details can be found in your Plan Highlights (available in the Documents section of BRIWEB) or from your employer. 

Eligible Medical Expenses - FSA/HSA/HRA

Eligible medical expenses are governed by Section 213(d) of the Internal Revenue Code. Below you’ll find a quick reference of potentially eligible expenses. Use the searchable eligible expense list above for a more in-depth guide.

Eligible Medical Expense Overview & Resources

WHAT ARE ELIGIBLE MEDICAL EXPENSES?

Common eligible medical expenses include:

  • Co-payments, co-insurance and deductible expenses
  • Dental care (e.g. exams, fillings, crowns)
  • Vision care, eyeglasses, contact lenses
  • Chiropractic care and acupuncture
  • Prescription drugs
  • Over-the-counter drugs,  medicines, and medical supplies
  • Feminine hygiene products
  • Duel-purpose items (Reimbursement-only with a completed Certification of Medical Necessity Form)

Download the resources below for a quick reference. 

What are eligible merchants?

The Beniversal Card can be used at qualified merchants who accept Debit Mastercard. Merchants include: 

  • Doctors, hospitals, and medical labs
  • Dentists, orthodontists, and vision centers
  • Chiropractors
  • Medical supply stores
  • IIAS merchants (businesses that have an Inventory Information Approval System (IIAS) that can automatically identify eligible medical expenses)
  • 90% merchants (businesses registered with a national organization certifying that 90% or more of their revenue is from selling eligible medical items)
IMPORTANT REMINDER: ALWAYS SAVE YOUR RECEIPTS

If we cannot auto-verify that an expense is eligible, we will send you a Substantiation Request and ask you to provide an Itemized Receipt or Explanation of Benefits (EOB). These documents must include the provider name, type of service performed, date(s) of service, and cost of service.

For HSA transactions, we will not request additional documentation, but you should retain all receipts in case you are audited by the IRS.

For more information, check out our video & guide on Substantiation – What is Substantiation and Why is it Required?

Eligible Dependent Care FSA Expenses

IRS Publication 503 governs the eligibility of Dependent Care FSA expenses.

  • Adequate documentation that verifies the eligibility of an expense must be obtained from the provider.
  • When submitting a claim for reimbursement, use our Dependent Care Receipt if your provider does not provide the required information via their billing/invoicing system. 
Download our Dependent Care FSA Worksheet to get additional information on what’s eligible, what’s not, and what qualifications must be met. 
WHAT ARE ELIGIBLE Dependent Care EXPENSES?

Common eligible dependent care expenses include:

  • Day care (including employer-provided day care)
  • Before and after school care
  • Preschool/Nursery school
  • Au pairs and nannies
  • Babysitters (in your home or someone else’s; must be work-related and can be done by a relative but not a tax dependent) 
  • Sick-child facility (primary purpose must be child care, not medical)
  • Night care (if work-related/night shift. IRS restrictions may apply)
  • Transportation to and from eligible care (provided by care provider) 
  • Fees for applications, deposits, and registration (Must be related to obtaining care and cannot be reimbursed until care is provided)
  • Adult day care and elder care
What requirements must be met?
  • The care must be for a dependent under age 13 or an adult dependent who is physically or mentally incapable of self-care. 
  • The care must enable you (and your spouse, if married) to work, look for work, or attend school full-time. 
  • Services must be for physical care (not things like education, meals, and diapers) and cannot be used for overnight care services. 
  • The date a service is provided (not the date of payment) determines the plan year in which an expense is eligible.
  • You must report contributions to your Dependent Care FSA on your tax return. You will also need to provide information on the care itself. You need a name, address, and either a social security number or employer identification number depending on who provided the care.

Eligible Commuting Expenses

IRS Section 132(f) governs the eligibility of mass transit and parking Commuter Benefit Plan expenses.

  • Expenses must be for you, NOT your spouse or dependent, and must be related to your work commute. 
  • Tolls, fuel, mileage, and taxis/solo ride hails are NOT considered eligible. 
WHAT ARE ELIGIBLE MASS TRANSIT EXPENSES?

Qualified mass transit must (a) occur in a commuter highway vehicle and be used in connection with travel between a residence and place of employment. Examples include:

  • Buses
  • Subways
  • Trains
  • Streetcars/Trolleys
  • Ferries
  • Eligible Vanpools (e.g., LyftLine and Via. Note, the updated UberX Share program no longer meets IRS vanpool requirements)
WHAT ARE ELIGIBLE PARKING EXPENSES?

Qualified parking may include either:

  • Parking on or near your place of employment
  • Parking on/near a location from which you commute to work 

Examples include: 

  • Parking meters, garages, and lots
  • Workplace parking booked through SpotHero

Parking on or near property for residential purposes is NOT considered an eligible expense.

PAYING FOR COMMUTING EXPENSES

Your Beniversal® or eTrac® Prepaid Mastercard® can be used to pay at the point-of-service, as the payment method when you receive a bill/invoice for service in the current plan year, or linked to a reloadable mass transit card. Claims can be submitted for ridesharing and parking expenses ONLY. Contact Participant Services if your card declines for another eligible mass transit expense and you have adequate funds in your account.

Enable your Beniversal Card for contactless payments through Google Pay®, Apple Pay®, and Samsung Pay® digital wallets – learn how. Note that acceptance may vary by location and merchant.