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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 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 a comprehensive reference, organized by category so you can find what you need quickly. Treat it as a general starting point rather than the final word: eligibility ultimately depends on IRS rules and your specific plan, so verify anything uncertain with your administrator.
The list below reflects IRS Publication 502 and the expanded eligibility rules enacted under the CARES Act of 2020. For 2026, the health FSA contribution limit is $3,400 per employee, up from $3,300 in 2025, and plans that allow a carryover may permit up to $680 of unused funds to roll into the next plan year. 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 generally 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 typically qualifies for FSA reimbursement. Keep your receipts in case your administrator asks you to substantiate a purchase.
First-Aid and Medical Supplies
Everyday medical supplies that you might buy at a pharmacy or big-box store are generally 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, 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 and broad-spectrum protection is classified as an over-the-counter drug by the FDA, making it FSA eligible. This generally applies to lotions, sprays, sticks, and lip balms with qualifying SPF. After-sun lotions and cosmetic tanning products typically do not qualify.
Dental Care
Dental expenses are among the most common FSA claims. Eligible items and services generally 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 generally do not qualify under normal circumstances. See our article on toothpaste FSA eligibility for the nuances.
Vision Care
Vision expenses commonly 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 generally 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 generally include cosmetic procedures and products, gym and health club memberships, general vitamins and supplements (without documented 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 periodically. Your FSA administrator’s website — providers such as HealthEquity, WageWorks, Optum Financial, and Inspira Financial (formerly PayFlex) — typically offers a downloadable guide tailored to your plan. 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.
Because provider lists can differ in the details, treat your own administrator’s list as the authority for your plan, and use IRS Publication 502 for the underlying rules. Bookmark or print the list that matches your plan, and keep it handy when shopping. 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, and those lists can vary slightly, so confirm anything unusual with your administrator.
What is the FSA contribution limit for 2026?
For 2026, the health FSA contribution limit is $3,400 per employee. Plans that allow a carryover may let you roll over up to $680 of unused funds into the next plan year. Employers can set lower limits, so check your specific plan.
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 in Amazon’s health and personal care categories to find qualifying products, and keep receipts in case substantiation is requested.
What happens if I buy something that is not FSA eligible?
If your FSA administrator flags a non-eligible purchase, you will typically 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 generally 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. Because eligibility depends on both IRS rules and your specific plan, verify anything borderline before you buy. 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.
Disclaimer: This article is for general informational purposes only and is not tax, legal, or benefits advice. FSA eligibility, contribution limits, and carryover rules are set by the IRS and your specific plan and administrator, and they change over time. Whether a particular item is eligible depends on current IRS rules (Publication 502) and your plan’s terms. For 2026 the health FSA limit is $3,400 per employee. Always verify current rules and specific items with your plan administrator and a qualified tax professional before purchasing.
Sources
- IRS — Publication 502, Medical and Dental Expenses
- IRS — Annual health FSA contribution and carryover limits (2026: $3,400 contribution limit; up to $680 carryover where permitted)
- CARES Act of 2020 — permanent eligibility for OTC medications (no prescription required) and menstrual care products
- FDA — over-the-counter sunscreen drug monograph (SPF 15+ broad-spectrum)
- FSA/HSA plan-administrator eligible-item lists (e.g., HealthEquity, Optum Financial, Inspira Financial) and FSA Store