Everything Your FSA Can Pay For in One Place
Trying to find a reliable FSA eligible items list PDF can feel like chasing a moving target. The IRS does not publish a single downloadable checklist, and employer plan documents rarely spell out every qualifying product. Yet knowing exactly what your Flexible Spending Account covers is essential — especially as the plan-year deadline approaches and unused funds are at risk of forfeiture. This guide serves as your comprehensive reference, organized by category so you can find what you need quickly.
The list below reflects IRS Publication 502 and the expanded eligibility rules enacted under the CARES Act of 2020. For 2025, the FSA contribution limit is $3,300 per employee. Every dollar you spend on a qualified item comes out of pre-tax income, saving you money at your marginal tax rate.
Over-the-Counter Medications
The CARES Act permanently removed the prescription requirement for OTC medications, making them FSA eligible without a doctor’s note. Qualifying products include pain relievers (ibuprofen, acetaminophen, aspirin, naproxen), allergy medications (cetirizine, loratadine, fexofenadine, diphenhydramine), cold and flu remedies (decongestants, cough suppressants, expectorants), digestive aids (antacids, acid reducers, anti-diarrheal, laxatives), anti-nausea medications, sleep aids (melatonin, doxylamine), topical treatments (hydrocortisone cream, anti-itch lotions, anti-fungal creams, acne medications with active drug ingredients), motion sickness remedies, and smoking cessation aids (nicotine gum, patches, lozenges).
If you stock a medicine cabinet, most of what is in it now qualifies for FSA reimbursement.
First-Aid and Medical Supplies
Everyday medical supplies that you might buy at a pharmacy or big-box store are FSA eligible. This category includes adhesive bandages, gauze, and medical tape, elastic wraps and compression bandages, antiseptic wipes and solutions, thermometers (digital, forehead, ear), hot and cold packs, splints and slings, sterile wound-closure strips, tweezers and tick removal tools, and eye wash solutions.
Menstrual Care Products
Since the CARES Act, all menstrual care products are permanently FSA eligible. That includes tampons, pads, panty liners, menstrual cups, menstrual discs, and period underwear designed for menstrual absorption.
Sunscreen and Sun Protection
Sunscreen with an SPF of 15 or higher is classified as an over-the-counter drug by the FDA, making it FSA eligible. This applies to lotions, sprays, sticks, and lip balms with SPF. After-sun lotions and cosmetic tanning products do not qualify.
Dental Care
Dental expenses are among the most common FSA claims. Eligible items and services include exams, cleanings, and X-rays, fillings, crowns, and bridges, root canals, extractions, orthodontics (braces, clear aligners, retainers), dentures and denture adhesives, dental sealants, periodontal (gum) treatments, night guards and mouth guards for bruxism, and prescription toothpaste or mouthwash.
Standard toothpaste, cosmetic whitening products, and electric toothbrushes do not qualify under normal circumstances. See our article on toothpaste FSA eligibility for the nuances.
Vision Care
Vision expenses covered by your FSA include eye exams, prescription eyeglasses (frames and lenses), prescription sunglasses, contact lenses (daily, weekly, monthly), contact lens solution and accessories, LASIK and PRK surgery, and reading glasses (including non-prescription readers).
Non-prescription blue-light glasses and cosmetic color contacts generally do not qualify without a Letter of Medical Necessity.
Medical Services
Your FSA covers a wide range of professional medical services: primary care and specialist visits, urgent care and emergency room treatment, hospital stays and inpatient procedures, lab work and diagnostic imaging, physical therapy and occupational therapy, speech therapy, mental health counseling and psychiatry, substance abuse treatment, chiropractic care, acupuncture, fertility treatments (IVF, fertility medications), and telehealth visits.
Copays, deductibles, and coinsurance amounts for any of these services are also FSA eligible.
Medical Equipment and Devices
Durable medical equipment and monitoring devices that serve a medical purpose qualify for FSA reimbursement. Common examples include blood pressure monitors, glucose monitors and test strips, nebulizers and inhalers, CPAP machines and supplies, hearing aids and batteries, crutches, walkers, and wheelchairs, breast pumps and nursing supplies, orthopedic shoes and inserts (when prescribed), and prescription compression stockings.
Consumer wearables such as fitness trackers and smartwatches are not automatically eligible. With a Letter of Medical Necessity, devices like the Oura Ring may qualify — see our article on Oura Ring FSA eligibility.
Items That Are Not FSA Eligible
A complete FSA eligible items list PDF should also flag what falls outside the boundaries. Ineligible expenses include cosmetic procedures and products, gym and health club memberships, general vitamins and supplements (without medical necessity), standard toiletries (toothpaste, shampoo, deodorant), insurance premiums, funeral and burial costs, and non-medical massage or spa services.
For more on the vitamin question, see our guide on FSA eligibility for vitamins.
Where to Download FSA Eligible Items Lists
While the IRS does not offer a single PDF, several reliable sources publish downloadable lists that are updated annually. Your FSA administrator’s website — providers like WageWorks, HealthEquity, and PayFlex — typically offers a downloadable guide. The FSA Store (fsastore.com) maintains a searchable database and periodically publishes PDF summaries. IRS Publication 502, available at IRS.gov, is the definitive legal reference, though it reads more like a tax document than a shopping list.
Bookmark or print the list that matches your plan, and keep it handy when shopping online or in-store. Many major retailers — Amazon, CVS, Walgreens, Walmart, and Target — now tag FSA-eligible products in their online stores, making it easier to filter your search.
Frequently Asked Questions
Is there an official IRS FSA eligible items list PDF?
No. The IRS defines eligible expenses in Publication 502 but does not publish a product-by-product checklist. Third-party providers and retailers create their own lists based on IRS guidance.
Can I use my FSA at Amazon?
Yes. Amazon accepts FSA debit cards for eligible items. Filter your search using the “FSA or HSA Eligible” tag on Amazon’s health and personal care categories to find qualifying products.
What happens if I buy something that is not FSA eligible?
If your FSA administrator flags a non-eligible purchase, you will be asked to substantiate the expense or return the funds to your account. If you cannot substantiate it, the amount may be treated as taxable income.
Does the FSA eligible items list change every year?
It can. IRS rule changes, new legislation, and updated guidance can add or remove items. The most significant recent change was the CARES Act, which permanently added OTC medications and menstrual products. Check your administrator’s list at the start of each plan year for updates.
Can I use FSA funds for my family members?
Yes. FSA funds cover qualified expenses for your spouse and tax dependents. Keep separate receipts and documentation for each family member.
Make Every FSA Dollar Count
Having a reliable FSA eligible items list PDF at your fingertips turns your Flexible Spending Account into a more effective tool. Review the categories above, bookmark your administrator’s downloadable guide, and plan your spending early in the plan year to avoid the year-end scramble. If you want to understand how FSAs compare with HSAs, visit our HSA and FSA comparison. For broader strategies on reducing healthcare costs, explore our healthcare costs guide and our healthcare policy guide.