Eligible Expenses 合资格费用
Based on IRS Publications 502 and 503. Items marked [CONDITIONS 有条件] are payable only when the stated condition is met — usually a prescription, or a doctor's letter of medical necessity kept on file. 根据美国国税局第502号和第503号出版物。标有[有条件]的项目仅在满足所述条件时方可支付——通常需要处方，或存档的医生医疗必要性证明信。
Part 1 — Health FSA: eligible · 第一部分——健康FSA：符合条件
Doctor, hospital & professional services · 医生、医院与专业服务
| Physician, surgeon, and specialist fees 医生、外科医生和专科医生费用 |
| Office visit copays, deductibles, and coinsurance 门诊自付额、免赔额和共同保险 |
| Hospital services — inpatient and outpatient 医院服务——住院和门诊 |
| Emergency room care 急诊室治疗 |
| Ambulance service (ground and air) 救护车服务（地面和空中） |
| Laboratory fees and blood tests 化验费和血液检查 |
| X-rays, MRI, CT scans, and other diagnostic imaging X光、核磁共振（MRI）、CT扫描和其他诊断影像 |
| Annual physical exams 年度体检 |
| Nursing services for a specific medical condition 针对特定疾病的护理服务 |
| Home health care for medical treatment 医疗目的的家庭护理 |
| Hospice care 临终关怀（安宁疗护） |
| Medical records charges 病历复印/调取费用 |
| Christian Science practitioner fees 基督教科学治疗师费用 |
| Telehealth / virtual doctor visits 远程医疗/在线问诊 |
| COVID-19 diagnostic testing and treatment 新冠病毒检测和治疗 |
Preventive care & screening · 预防保健与筛查
| Vaccines and flu shots 疫苗和流感疫苗 |
| Mammograms, Pap tests, and cancer screening 乳房X光、宫颈涂片和癌症筛查 |
| Colonoscopy (including prep supplies) 结肠镜检查（包括准备用品） |
| Blood pressure and cholesterol screening 血压和胆固醇筛查 |
| Diabetes screening and monitoring 糖尿病筛查和监测 |
| Well-child checkups 儿童健康检查 |
| Lead-based paint removal 含铅油漆清除 [CONDITIONS 有条件] Only where a child has, or has had, lead poisoning · 仅限儿童患有或曾患铅中毒的情况 |
Dental · 牙科
| Cleanings and preventive exams 洗牙和预防性检查 |
| Dental X-rays 牙科X光 |
| Fillings, sealants, and fluoride treatments 补牙、窝沟封闭和氟化物治疗 |
| Crowns, bridges, and dentures (false teeth) 牙冠、牙桥和假牙 |
| Tooth extractions and oral surgery 拔牙和口腔手术 |
| Root canals 根管治疗 |
| Orthodontics and braces 正畸和牙套 |
| Occlusal guards for teeth grinding 磨牙用咬合垫 |
| Dental treatment of gum disease 牙龈疾病治疗 |
Vision & hearing · 视力与听力
| Eye exams 眼科检查 |
| Prescription eyeglasses, including prescription sunglasses 处方眼镜，包括处方太阳镜 |
| Reading glasses 老花镜 |
| Contact lenses, solution, and supplies 隐形眼镜、护理液和用品 |
| Laser eye surgery (LASIK, PRK) and radial keratotomy 激光眼科手术（LASIK、PRK）和放射状角膜切开术 |
| Eye surgery to correct vision or treat disease 矫正视力或治疗眼病的眼科手术 |
| Guide dog / service animal — purchase, training, and care 导盲犬/服务动物——购买、训练和饲养 |
| Hearing aids and hearing aid batteries 助听器和助听器电池 |
| Hearing exams 听力检查 |
Prescription drugs & over-the-counter items · 处方药与非处方用品
| Prescription medicines and drugs 处方药 |
| Insulin (no prescription required) 胰岛素（无需处方） |
| Over-the-counter medicines — pain relievers, cold & flu, allergy, antacids (no prescription needed) 非处方药——止痛、感冒、过敏、抗酸等（无需处方） |
| Menstrual care products — tampons, pads, liners, cups 女性卫生用品——卫生棉条、卫生巾、护垫、月经杯 |
| Sunscreen (SPF 15 or higher) 防晒霜（SPF 15或以上） |
| First aid supplies — bandages, gauze, antiseptics, wound care 急救用品——绷带、纱布、消毒剂、伤口护理用品 |
| PPE to prevent COVID-19 — masks, hand sanitizer, sanitizing wipes 预防新冠的个人防护用品——口罩、洗手液、消毒湿巾 |
| Pregnancy tests and ovulation kits 验孕棒和排卵试纸 |
| Blood sugar test kits, strips, and monitors for diabetics 糖尿病血糖检测试剂盒、试纸和血糖仪 |
| Blood pressure monitors 血压计 |
| Thermometers, pulse oximeters, and home diagnostic devices 体温计、血氧仪等家用诊断设备 |
| Smoking-cessation medicines, including nicotine gum and patches 戒烟药物，包括尼古丁口香糖和贴片 |
Therapy, rehabilitation & treatment programs · 治疗、康复与治疗项目
| Physical therapy 物理治疗 |
| Occupational therapy 职业治疗 |
| Speech therapy 语言治疗 |
| Chiropractic care 脊椎按摩治疗（整脊） |
| Acupuncture 针灸 |
| Psychiatry, psychology, and mental health counseling 精神科、心理治疗和心理健康咨询 |
| Psychoanalysis and psychotherapy 精神分析和心理治疗 |
| ABA and other therapy for diagnosed conditions 应用行为分析（ABA）及其他针对已确诊疾病的治疗 |
| Alcoholism treatment, including inpatient programs 酒精成瘾治疗，包括住院治疗 |
| Drug addiction treatment, including inpatient programs 药物成瘾治疗，包括住院治疗 |
| Smoking-cessation programs 戒烟项目 |
| Special education / tutoring a doctor recommends for a child's diagnosed condition 医生建议的、针对儿童已确诊疾病的特殊教育和辅导 |
| Weight-loss program fees 减肥项目费用 [CONDITIONS 有条件] Only for a specific disease diagnosed by a physician (incl. obesity, hypertension, heart disease); food itself is never eligible · 仅限医生确诊的特定疾病（包括肥胖、高血压、心脏病）；食物费用永不符合条件 |
| Massage therapy 按摩治疗 [CONDITIONS 有条件] Letter of medical necessity for a diagnosed condition required · 需要针对已确诊疾病的医疗必要性证明信 |
Family, reproductive & childbirth · 家庭、生殖与分娩
| Birth control pills and prescribed contraceptives 避孕药和处方避孕用品 |
| Birth control devices (IUD, diaphragm) — insertion and removal 避孕器具（宫内节育器、子宫帽）——放置和取出 |
| Fertility and infertility treatment, including IVF 生育和不孕症治疗，包括试管婴儿（IVF） |
| Vasectomy, sterilization procedures, and reversals 输精管结扎、绝育手术及其复通手术 |
| Pregnancy care — prenatal visits, midwife services, childbirth classes for the mother 孕期护理——产前检查、助产士服务、产妇分娩课程 |
| Breast pumps and lactation supplies 吸奶器和哺乳用品 |
| Abortion, where legally performed 合法实施的流产手术 |
Equipment, supplies & home medical needs · 设备、用品与家庭医疗
| Crutches, walkers, canes, and wheelchairs 拐杖、助行器、手杖和轮椅 |
| Artificial limbs and prosthetics 义肢和假体 |
| Artificial teeth 假牙 |
| Orthopedic shoes and orthotic inserts 矫形鞋和矫形鞋垫 |
| Braces and supports (back, knee, wrist, and similar) 支具和护具（背部、膝盖、手腕等） |
| Oxygen and oxygen equipment 氧气和供氧设备 |
| Medical alert bracelet or necklace 医疗警报手环或项链 |
| Wig 假发 [CONDITIONS 有条件] Only where hair is lost because of disease; letter of medical necessity required · 仅限因疾病脱发；需要医疗必要性证明信 |
| Home modifications for medical care — ramps, wider doorways, railings 医疗所需的家庭改造——坡道、加宽门洞、扶手 [CONDITIONS 有条件] Eligible up to the amount the cost exceeds any increase in the home's value · 以费用超过房屋增值部分为限 |
| Air conditioner or air purifier 空调或空气净化器 [CONDITIONS 有条件] Only where medically necessary for a diagnosed condition; letter of medical necessity required · 仅限已确诊疾病医疗必需；需要医疗必要性证明信 |
| Vitamins and nutritional supplements 维生素和营养补充剂 [CONDITIONS 有条件] Only if prescribed or recommended in writing by a doctor for a specific diagnosed condition; general-health vitamins are not eligible · 仅限医生处方或书面建议用于治疗已确诊疾病；一般保健维生素不符合条件 |
Long-term care & transportation · 长期护理与交通
| Qualified long-term care services for a chronically ill person, under a prescribed plan of care 按规定的护理计划为慢性病患者提供的合格长期护理服务 |
| Nursing home care — the medical-care portion (full cost if the main reason for the stay is medical care) 养老院护理——医疗护理部分（若入住主要原因为医疗，可全额计入） |
| Transportation primarily for medical care — ambulance, taxi, bus, train, or plane 以医疗为主要目的的交通——救护车、出租车、公交、火车、飞机 |
| Driving your own car to medical care — IRS medical mileage rate (20.5¢ per mile for 2026), plus parking and tolls 自驾就医——按IRS医疗里程费率（2026年每英里20.5美分），另加停车费和过路费 |
| Lodging away from home for medical care — up to $50 per person per night (meals not included) 异地就医住宿——每人每晚最高50美元（不含餐费） |
| Medical conference admission & transportation about a chronic disease of you, your spouse, or a dependent 关于本人、配偶或受抚养人慢性疾病的医疗会议门票和交通 |
Part 2 — Health FSA: NOT eligible · 第二部分——健康FSA：不符合条件
| Insurance premiums of any kind 任何种类的保险费 Health, dental, vision, COBRA, long-term care, or disability premiums cannot be paid from a Health FSA. Company coverage premiums are paid pre-tax through the plan's premium conversion component instead. 健康、牙科、视力、COBRA、长期护理或残疾保险费均不能用健康FSA支付。公司保险的保费改为通过计划的保费转换部分以税前方式支付。 |
| Cosmetic surgery and procedures 美容手术和项目 Done only to improve appearance — face lifts, hair transplants, teeth whitening, veneers. Surgery to correct a deformity caused by a congenital abnormality, accident, or disease IS eligible. 仅为改善外貌的项目——拉皮、植发、牙齿美白、贴面。矫正先天畸形、事故或疾病所致缺陷的手术则符合条件。 |
| Health club and gym memberships 健身房和健身俱乐部会员费 For general health, and spa fees. A narrow exception may apply where membership treats a specific diagnosed disease under a physician's direction (letter of medical necessity required). 以一般健康为目的的会员费和水疗费用。若在医生指导下治疗已确诊疾病，可能有极少数例外（需要医疗必要性证明信）。 |
| Vitamins and supplements for general health 一般保健的维生素和补充剂 Also herbal products and toiletries — toothpaste, shampoo, soap, cosmetics. 以及草药产品和洗护用品——牙膏、洗发水、香皂、化妆品。 |
| Diet food and nutritional meal replacements 减肥食品和营养代餐 The fee for a qualifying weight-loss program may be eligible; the food is not. 符合条件的减肥项目费用可能符合条件；食物本身不符合。 |
| Funeral, burial, and cremation expenses 丧葬、埋葬和火化费用 |
| Illegal operations, treatments, and controlled substances 非法手术、治疗和管制物质 Including marijuana, which remains a controlled substance under federal law even where state law allows it. 包括大麻——即使州法允许，联邦法仍将其列为管制物质。 |
| Expenses already reimbursed by insurance or another plan 已由保险或其他计划报销的费用 Also expenses incurred before coverage began or after it ended. 以及在保障开始前或结束后发生的费用。 |
| General health items with a personal use 有个人用途的一般健康物品 e.g., a regular mattress, vacations, household help (except nursing-type services for a medical condition). 例如普通床垫、度假、家政服务（针对疾病的护理型服务除外）。 |
| Concierge / boutique practice retainer fees 礼宾/精品诊所会员费 Fees for access only are not eligible; fees for actual medical services received are eligible. 仅为获得就诊资格的费用不符合条件；实际接受医疗服务的费用符合条件。 |
Part 3 — Dependent Care FSA · 第三部分——受抚养人护理FSA
The Dependent Care FSA pays for care that lets you (and your spouse, if married) work or look for work. A qualifying individual is a dependent under age 13, or a spouse or dependent of any age who is physically or mentally incapable of self-care and lives with you more than half the year. 受抚养人护理FSA支付使您（及配偶，如已婚）能够工作或求职的照护费用。符合条件的人员是13岁以下的受抚养人，或任何年龄、身体或精神上无法自理且每年与您共同生活超过半年的配偶或受抚养人。
Eligible · 符合条件
| Licensed daycare and child care centers 持牌日托和托儿中心 |
| Preschool and nursery school (below kindergarten level) 学前班和幼儿园（幼儿园大班以下） |
| Before-school and after-school programs 课前和课后托管项目 |
| Day camp (including specialty day camps) 日间营（包括专项日间营） |
| In-home care — nanny, babysitter, or au pair (while you work) 上门照护——保姆、临时看护、互惠生（在您工作期间） |
| Adult day care for a dependent parent or spouse who cannot care for themselves 为无法自理的受抚养父母或配偶提供的成人日间护理 |
| In-home eldercare / companion care for a qualifying dependent 为符合条件的受抚养人提供的上门老人照护/陪伴服务 |
| Summer day programs (day only) 暑期日间项目（仅限日间） |
| Application and agency fees required to obtain care 获得照护所需的申请费和中介费 A deposit is eligible when the care is actually provided 押金在实际提供照护时符合条件 |
| Care provided by a relative 由亲属提供的照护 Not your spouse, the child's parent, or your child under 19. The provider's Social Security or tax ID number is required for your tax return. 提供者不能是您的配偶、孩子的另一方父母或您未满19岁的子女。您的报税需要提供者的社会安全号或税号。 |
Not eligible · 不符合条件
| Overnight camp (any part of it) 过夜营（任何部分） |
| Kindergarten and higher school tuition 幼儿园大班及以上学费 Charges for care before/after school are eligible 课前/课后照护费用符合条件 |
| Care by your spouse, the child's other parent, or your own child under age 19 由配偶、孩子的另一方父母或您未满19岁的子女提供的照护 |
| Care while you are not working or looking for work 在您未工作或未求职期间的照护 Brief, temporary absences such as vacation or illness are excepted 短期临时缺勤（如休假或生病）除外 |
| Housekeeping or cooking services beyond care of the qualifying individual 超出照顾对象所需的家政或烹饪服务 |
| Amounts above the earned-income limit or the household maximum 超过劳动收入限额或家庭最高限额的金额 |
Every Health FSA claim needs a third-party receipt showing the provider, the patient, the date, the service, and the amount. For Dependent Care claims, you will need each provider's tax ID number for your own tax return.
每项健康FSA索赔都需要第三方收据，注明提供者、患者、日期、服务和金额。受抚养人护理索赔方面，您的报税需要每位提供者的税号。