A health care reimbursement account (FSA) can be used to reimburse medical and dental expenses that qualify as federal income tax deductions (whether or not they exceed the IRS minimum applied to these deductions) under Section 213 of the tax code. Medical expenses that are not deductible under Section 213 may not be reimbursed by a health FSA. Expenses may be incurred by the employee or by the employee's spouse or eligible dependents (children, siblings, parents and others for whom an exemption may be claimed under Section 152 of the tax code).

 "Medical care" expenses as defined by Section 213 include amounts paid for the diagnosis, treatment, or prevention of disease, and for treatments affecting any part or function of the body. The expenses must be to alleviate or prevent a physical defect or illness. Expenses for solely cosmetic reasons generally are not expenses for medical care. Examples include face lifts, hair transplants, and hair removal (electrolysis). Also, expenses that are merely beneficial to one's general health (for example, vacations) are not expenses for medical care.

Any questions regarding reimbursable health care expenses should be referred to a Tax Consultant.

• Bankcard statements

• Canceled checks

• Charges submitted that are illegible

• Estimates of expenses (a statement is required showing date of service and type of medical expense).

• Statement balances and/or balance forwards are never acceptable