What's Eligible and What's Not
Health Account Eligible Expenses
"Eligible Dependents" Defined
Your Eligible Dependents are individuals who qualify as dependents under Internal Revenue Code Section 152, as modified by Code Section 105, including registered domestic partners.
You can use your Health Account to pay for most eligible tax-deductible health care expenses for you and your Eligible Dependents — even if they are not enrolled in a Company-sponsored health care plan.
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, coinsurance or other out-of-pocket expenses, such as 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 are enrolled in the Health Account Plan (HAP). If you are enrolled in the HAP mid-year, for example, expenses incurred before you were enrolled are not eligible for reimbursement. Likewise, if you do not continue enrollment in the HAP, for example, during an unpaid leave of absence, expenses for health care services received during the period of the leave when you were not enrolled in the HAP are not eligible for reimbursement.
Eligible health care expenses are subject to rules set by the IRS. Refer to the IRS Publication 502, Medical and Dental Expenses, available from your local IRS office (or the IRS website at www.irs.gov) for more details on eligible health care expenses. Use IRS Publication 502 with caution, however, as it is meant only to help taxpayers determine what medical expenses can be deducted on their personal income tax returns and not what is reimbursable under a health reimbursement arrangement. Contact your administrator if you need further information about which expenses are reimbursable.