Bear in mind that exactly what is and is not eligible inside a Flexible Spending Account is ultimately determined by the IRS. The rules covering FSAs can and do change year-to-year and there is some gray area which is open for interpretation.
The relevant IRS publications to consult for all the details are Publication 969: Health Savings Accounts and Other Tax-Favored Health Plans and Publication 502: Medical and Dental Expenses. You can find both of these online at http://www.irs.gov/pub/irs-pdf/p969.pdf and http://www.irs.gov/pub/irs-pdf/p502.pdf
This article isn’t intended to provide tax advice or address your specific situation, but it will give you a broad overview and direct you to resources where you can learn more. Now that the disclaimer is out of the way, here is what consumers should know.
IRS Publication 502 clearly states – “You can include in medical expenses fees you pay to a chiropractor for medical care.” This rather short statement covers the core things we do such as exams, diagnostic tests and spinal adjustments. Good news for you!
It also states that “You can include in medical expenses amounts paid for transportation primarily for, and essential to, medical care.” This includes gas for your own car and also public transportation fees you pay in order to come to our office. Just keep track of your mileage, commuting routes or receipts in a log book.
The IRS draws a distinction between ‘medical care’ and general health. Most purchases intended to keep you healthy or enhance your health don’t qualify. This includes nutritional supplements, exercise equipment and health club memberships. Weight loss programs also don’t qualify unless you are under medical supervision for a disorder such as diabetes or cardiovascular disease where weight loss is part of the disease treatment program.
Note that there are two players for every FSA plan – the IRS and the benefits company providing the plan. In most cases the benefits company will allow everything the IRS allows, but some may have additional restrictions of their own. If in doubt about whether a specific service we provide is eligible, consult your corporate benefits administrator.