Health Care Reimbursement Account (HCRA)
Eligible Expenses
Eligible Dependents
Your Eligible Dependents are individuals who qualify as dependents under Internal Revenue Code Section 152, as modified by Code Section 105.
You can use your Health Care Reimbursement Account (HCRA) to pay for most tax-deductible health care expenses for you and your Eligible Dependents, even if they are not enrolled in a Company-sponsored health care plan.
If you are covered under an HSA Medical Plan and have an HCRA and/or a Wellness Account, you can use the HCRA for eligible dental and vision expenses. For additional information, see the table titled "If You Have an HSA, HRCA and/or Wellness Account" under "If You Have Multiple Accounts" starting.
The eligible expenses are defined by the IRS and typically cover most treatments or services used in preventing an illness or improving a medical condition. For example, most health care expenses not covered or not paid in full by a health care plan, including deductibles, copayments, or out-of-pocket expenses for prescription drugs and out-of-network services, are eligible expenses. To be eligible, the service must be received during the period in which you have contributed to HCRA. If you begin contributing mid-year, for example, after certain eligible change-in-status events, expenses incurred before you began contributing are not eligible for reimbursement. Likewise, if you do not continue contributing during an unpaid leave of absence, expenses for health care services received during the leave are not eligible for reimbursement.
Eligible health care expenses are subject to rules set by the IRS (see IRS Section 213d).
Eligible Over-the-Counter Expenses Without a Prescription
Insulin, testing, and other non-medicinal health items are available without a prescription, letter of medical necessity, or doctor's directive. Examples include, but not limited to:
  • Bandages
  • Braces & Supports
  • Catheters
  • Contact Lens Supplies & Solutions
  • Denture Adhesives
  • Diagnostic Tests & Monitors
  • Family Planning Items
  • First Aid Supplies
  • Insulin & Diabetic Supplies
  • Non-Athletic Elastic Bandages & Wraps
  • Ostomy Products
  • Reading Glasses
  • Wheelchairs, Walkers, Canes
Eligible Health Care Expenses
  • Acupuncture
  • Alcoholism treatment
  • Ambulance
  • Artificial limbs
  • Automobile modifications for persons with physical disabilities
  • Birth control pills
  • Blood pressure monitoring devices
  • Braille books and magazine
  • Chiropractic care
  • Christian Science practitioner's services
  • Contact lenses and related materials
  • Crutches
  • Dental treatment
  • Dentures
  • Diagnostic services
  • Drug addiction treatment
  • Eye exams
  • Eyeglasses and related materials
  • Fertility treatment
  • Flu shots
  • Guide dogs or other animal aides
  • Hearing aids
  • Hospital services
  • Immunizations
  • Insulin
  • Laboratory fees
  • Laser eye surgery
  • Medical testing devices
  • Nursing services
  • Obstetrical expenses
  • Organ transplants
  • Orthodontia (not for cosmetic reasons)
  • Oxygen
  • Physical exams
  • Physical therapy
  • Prescription drugs
  • Psychiatric care
  • Smoking cessation programs
  • Surgery
  • Transportation for medical care
  • Prescribed weight-loss programs to treat obesity
Dual Purpose Items
Items that can be used for a medical reason or for general health purposes are considered "dual purpose" and are eligible only with a prescription, doctor's directive or letter of medical necessity. Examples include:
  • Dietary and weight loss supplements
  • Fiber supplements
  • Orthopedic shoes and inserts
  • Snoring cessation aids
  • Vitamins and herbal supplements