What's Covered by Your Health Care Reimbursement Account
Eligible Expenses (per I.R.S.)
In the box below are some examples of out-of-pocket
expenses eligible for reimbursement from the Health
Care Reimbursement Account. This is not a
complete list. If you want to check if an expense that
is not listed is eligible, contact WageWorks, the
company that manages Duke's reimbursement
accounts, at 1-877-924-3967, or refer to Internal
Revenue Service (IRS) Publication 502, available by
calling 1-800-TAX-FORM or by accessing the IRS
web site at www.irs.gov. Note: Only expenses
incurred during the plan year (Jan. - Dec. 2010)
will be eligible for reimbursement. You must be
participating in the plan when the expense is incurred.
| Health Care Reimbursement
Account |
| In general, expenses must be
medically necessary and prescribed by your physician. The following is a complete list of eligible expenses: |
- 01 - Rx (prescription)
- 02 - Co-payment (medical)
- 03 - Office visit (medical)
- 04 - Dental
- 05 - Over-the-counter (eligible)
- 06 - Vision
- 07 - Psych / therapy
- 08 - Chiropractic care
- 09 - Lab (medical)
- 10 - Orthodontia
- 11 - Hospital fees
- 12 - X-ray (medical)
- 13 - Over-the-counter vision products
- Acne treatments (over-the-counter)
- Acupuncture
- Adoption (medical expenses related to)
- Alcoholism treatment
- Allergy & sinus medicine and products (over-the-counter)
- Allergy medication
- Allergy treatments and products
- Ambulance and emergency health services
- Anesthesia (for non-cosmetic purposes)
- Antacid (over-the-counter)
- Antibiotic ointment (over-the-counter)
- Aspirin or other pain reliever (over-the-counter)
- Asthma medicines or treatments (over-the-counter)
- Athletic treatments / braces
- Bandages and related items (over-the-counter)
- Birth control (over-the-counter)
- Birth control (prescription or other)
- Blood pressure monitor
- Body scans
- Canker & cold sore treatments (over-the-counter)
- Chest rubs (over-the-counter)
- Childbirth classes
- Chiropractic office visit or treatment
- Christian Science practitioners
- Cholesterol test kits and supplies
- Co-insurance (dental)
- Co-insurance (medical)
- Co-insurance (prescription)
- Co-insurance (vision)
- Co-payment (dental)
- Co-payment (medical)
- Co-payment (other)
- Co-payment (vision)
- Cold & flu medicine (over-the-counter)
- Compression or anti-embolism socks, stockings or hose
- Concierge medical fees (billed for actual services received)
- Condoms and spermicides
- Contact lenses, cleaning solutions, etc.
- Contraceptives (prescription or over-the-counter)
- Corn and callus remover (over-the-counter)
- Corneal keratotomy
- Cough drops & sore throat lozenges (over-the-counter)
- Cough syrup (over-the-counter)
- Counseling (for treatment of a medical condition)
- Crutches, canes, walkers or like equipment (purchase or rental)
- Deductible for dental plan
- Deductible for medical plan
- Deductible for prescription plan
- Deductible for vision plan
- Dental care (for non-cosmetic purposes, including sealants)
- Dental co-insurance
- Dental co-payment
- Dental reconstruction (including implants)
- Dentures, bridges, etc.
- Diabetic monitors, test kits, strips and supplies
- Diagnostic services
- Diaper rash ointments and creams
- Drug addiction treatment
- Drugs (prescription)
- Dyslexia treatment
- Ear drops & wax removal (over-the-counter)
- Eye examinations
- Eye related equipment/materials
- Eye surgery or treatment to correct vision
- Eyeglasses (over-the-counter)
- Eyeglasses (prescription)
- Fertility monitor (over-the-counter)
- Fertility treatment (for employee, spouse or dependent)
- First aid kits (over-the-counter)
- Flu shots
- Gastrointestinal medication (over-the-counter)
- Guide dog (dog, training, care)
- Hearing aids and batteries
- Hospital services and fees
- Immunizations
- Incontinence supplies
- Infertility treatment (for employee, spouse or dependent)
- Insulin, testing materials and supplies
- Laboratory fees
- Lactose intolerance (over-the-counter)
- Lamaze classes
- Laser eye surgery
- Lasik
- Laxatives (over-the-counter)
- Learning disability treatments
- Lice treatment (over-the-counter)
- Listening therapy
- Mastectomy-related special bras
- Medical abortion
- Medical co-insurance
- Medical co-payment
- Medical equipment (for treatment of medical condition) and repairs
- Medical monitoring and testing devices
- Medical records charges
- Medical supplies (for treatment of a medical condition)
- Medicines (over-the-counter)
- Medicines (prescription)
- Midwife
- Mileage (for travel to / from eligible health care — $.24 per documented mile for travel to/from eligible care effective 1/1/2009; $.27 per documented mile for travel to/from eligible health care effective 7/1/2008 to 12/31/2008; $.19 per documented mile for travel to/from eligible health care prior to 7/1/2008)
- Monitors & test kits (over-the-counter)
- Motion & nausea
- Nasal sprays
- Nasal strips (over-the-counter)
- Non-prescription drugs and medicines (for non-cosmetic purposes)
- Norplant insertion or removal
- Nursing services (wages and taxes)
- OB/GYN fees
- Occlusal guards to prevent teeth grinding
- Occupational therapy (related to a medical condition or disability)
- Office visits (chiro)
- Office visits (dental)
- Office visits (medical)
- Office visits (psych/therapy)
- Office visits (vision)
- Operations (for non-cosmetic purposes)
- Optometrist / ophthalmologist fees
- Organ transplants (recipient and donor)
- Orthotics
- Ortho keratotomy
- Orthodontia (braces and retainers)
- Orthopedic and surgical supports
- Over-the-counter acne treatments
- Over-the-counter allergy & sinus medicine
- Over-the-counter antacid
- Over-the-counter antibiotic ointment
- Over-the-counter aspirin or other pain reliever
- Over-the-counter asthma medicines or treatments
- Over-the-counter bandages and related items
- Over-the-counter canker & cold sore treatments
- Over-the-counter chest rubs
- Over-the-counter cold & flu medicine
- Over-the-counter cold & flu prevention
- Over-the-counter cough drops & sore throat lozenges
- Over-the-counter cough syrup
- Over-the-counter (eligible medical)
- Over-the-counter health care products (eligible)
- Over-the-counter medication (including for motion sickness, sleep aids and sedatives)
- Over-the-counter for dental, oral and teething pain
- Over-the-counter vision products
- Ovulation monitor (over-the-counter)
- Oxygen
- Pain reliever (over-the-counter)
- Parental fees (billed for actual services received; charged by the State of Minnesota for disabled children)
- Physical exams
- Physical therapy
- Pregnancy tests (over-the-counter)
- Prescription co-insurance
- Prescription co-payment
- Prescription drugs (for non-cosmetic purposes)
- Prosthesis
- Psychiatric care
- Psychoanalysis
- Psychologist fees
- Radial keratotomy (RK)
- Reading glasses (over the counter)
- Removal of benign mole, cyst or tumor
- Sales tax, shipping and handling fees (for any eligible expense)
- Smoking cessation (programs / counseling)
- Smoking cessation drugs (prescription)
- Smoking cessation gum or patches (over-the-counter)
- Speech therapy
- Sterilization
- Student health fees for dental services (billed for actual services received)
- Student health fees for medical services (billed for actual services received)
- Student health fees for prescriptions (billed for actual services received)
- Student health fees for vision services (billed for actual services received)
- Sunglasses (prescription)
- Sunscreen with SPF 30+, sunburn creams and ointments (over-the-counter)
- Supplies (for treatment of a medical condition)
- Surgery (for non-cosmetic purposes)
- Teeth grinding prevention devices
- Therapy (for treatment of a medical condition)
- Toothache and teething pain reliever (over-the-counter)
- Transportation, parking and related travel expenses (essential to receive eligible care)
- Tubal ligation
- Urological products
- Vaccinations
- Varicose vein removal surgery
- Vasectomy
- Viagra and similar prescription medications
- Vision co-insurance
- Vision co-payment
- Vitamins (prescription)
- Walking aids (canes, walkers, crutches and related supplies)
- Wart removal treatments (over-the-counter)
- Wheelchair and repairs
- Wound care (over-the-counter)
- X-ray fees (dental)
- X-ray fees (medical)
|
Please note: Insurance premiums are not eligible expenses under a reimbursement account plan.
Ineligible Expenses
In the box below are some examples of expenses that are not eligible for reimbursement under a Health Care
Reimbursement Account. If you want to check if an expense is eligible for reimbursement, contact WageWorks,
the company that manages Duke's reimbursement accounts, at 1-877-924-3967.
| Health Care Reimbursement Account: Ineligible Expenses |
| Expenses to
promote general health are not reimbursable under the Health Care Reimbursement
Account. The following are examples of ineligible expenses: |
- Adoption fees
- Alternative dietary supplements (for treatment of a medical condition)*
- Alternative drugs, medicines and treatment products (for treatment of a medical condition)*
- Alternative healers (for treatment of a medical condition)*
- Braille books and magazines (difference in cost only)*
- Breastfeeding classes
- Breast pump (to compensate for a medical condition)*
- Breast reconstruction surgery (following mastectomy) *
- COBRA premiums (dental)
- COBRA premiums (medical)
- COBRA premiums (other)
- COBRA premiums (prescription)
- COBRA premiums (vision)
- Cold cream (over-the-counter)
- Cancer insurance premiums
- Car modifications (as required for a medical condition diagnosed by a licensed health care professional)*
- Child or newborn care instruction
- Concierge medical fees (billed for future availability of services, with no services actually received)
- Cord blood storage (for future treatment of a birth defect or known medical condition)*
- Cord blood storage (for unidentified future use)
- Cosmetic procedures or surgery
- CPR classes (adult or child)
- Dancing lessons (for treatment of a medical condition)*
- Dental insurance premiums
- Dental plan premiums
- Dental products (for treatment of a dental condition and/or general health)
- Dental veneers*
- Diapers and diaper services
- Dietary supplements (for treatment of a medical condition)*
- Doula or birthing coach
- Drugs (experimental or imported)
- Educational classes or tuition
- Electrolysis
- Emergency kits (over-the-counter)
- Exercise equipment or program (as treatment for a medical condition diagnosed by a licensed health care professional)*
- Face lifts
- Feminine hygiene products
- Fertility treatment (for non-dependent surrogate)
- Fitness programs (as treatment for a medical condition diagnosed by a licensed health care professional)*
- Funeral expenses
- Hair regrowth products
- Hair removal
- Hair transplant
- Hair treatments
- Hand lotion (over-the-counter)
- Health club dues (as treatment for a medical condition diagnosed by a licensed health care professional)*
- Health insurance premiums
- Health plan premiums
- Health savings account (HSA) contributions
- Herbal or homeopathic medicines (over-the-counter)
- Home improvements (as required for a medical condition diagnosed by a licensed health care professional)*
- Hospital insurance premiums
- Household help
- Humidifier, air filter and supplies *
- Illegal operations or substances
- Individual dental insurance premiums
- Individual dental plan premiums
- Individual insurance premiums
- Individual medical insurance premiums
- Individual medical plan premiums
- Individual plan premiums
- Individual prescription insurance premiums
- Individual prescription plan premiums
- Individual vision insurance premiums
- Individual vision plan premiums
- Insurance or health insurance premiums
- Insurance or health plan premiums
- Late payment fees charged by health care provider
- Lodging (essential to receive medical care)*
- Long term care premiums (up to IRS tax-free limit, see IRS Publication 502)
- Long term care services
- Long term disability insurance premiums
- Magnetic therapy (over-the-counter)
- Marriage counseling
- Massage therapy (for treatment of a medical condition)*
- Maternity clothes
- Medical insurance premiums
- Medical plan premiums
- Medical literature, books, pamphlets or audio
- Medical savings account (MSA) contributions
- Medicare alternative insurance or plan premiums
- Medicare Part B insurance
- Medicare Part B premiums
- Medicare alternative insurance premiums (vs. Part A & Part B)
- Medicare alternative plan premiums (vs. Part A & Part B)
- Medicare supplement policy premiums
- Modified equipment (difference in cost only)*
- No show fees charged by health care provider
- Nutritional supplements (for treatment of a medical condition)*
- Oral care (over-the-counter)
- Orthopedic shoes and inserts (difference in cost only of specialized orthopedic shoe over like non-specialized shoe) *
- Over-the-counter cold cream
- Over-the-counter health care products (not eligible)
- Over-the-counter products for general dental care
- Parental fees (billed for future availability of services, with no services actually received; charged by the State of Minnesota for disabled children)
- Personal use items (toothbrush, toothpaste, etc.)
- Physician retainer fee (for on-call or concierge services)
- Prescription drugs for cosmetic purposes
- Prescription drugs for hair regrowth
- Prescription insurance premiums
- Prescription plan premiums
- Propecia (for treatment of a medical condition)*
- Reconstructive surgery (following accident or medical procedure or condition)*
- Retainer fee (to physician for on-call or concierge services)
- Retin-A (for non-cosmetic purposes)*
- Rogaine or other hair regrowth medications (even if prescribed)
- Special equipment*
- Special foods (gluten-free, salt-free or other for treatment of a medical condition; difference in cost only)*
- Special school (for mental and physical disabilities)*
- Student health fees for dental services (no services actually received; billed for future availability of services)
- Student health fees for medical services (no services actually received; billed for future availability of services)
- Student health fees for prescription services (no services actually received; billed for future availability of services)
- Student health fees for vision services (no services actually received; billed for future availability of services)
- Sunglasses (over-the-counter)
- Sunscreen with SPF <30 or suntan lotion (over-the-counter)
- Swimming lessons (for treatment of a medical condition)*
- Teeth bleaching or whitening
- Toothpaste, toothbrush, floss
- Transgender treatments / surgery
- Tuition or educational classes
- UV protection clothing
- Vision insurance premiums
- Vision plan premiums
- Vitamins (over-the-counter, for general health purposes)
- Warranties or other charges for future anticipated services (with none actually received)
- Weight loss counseling*
- Weight loss foods
- Weight loss program (to improve or maintain general health)
- Weight loss program or drugs (for treatment of a medical condition)*
|
* Eligible only with doctor's certification identifying the medical condition and length of treatment program.
** Eligible only with doctor's certification identifying the physical nature of the medical condition and length of treatment program. Massage therapy for the sole purpose of tension/stress relief or depression (even with a doctor's statement) does not qualify as an eligible expense.
*** Eligible expenses are limited to the mother's instruction related to birth.
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