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Spartan.org

Health Care Reimbursement Account
Most Questioned Expenses
IRS regulations periodically change, affecting the deduction from their income taxes. Publication 502
eligibility of certain expenses in Flexible Spending should only be used as a guide for determining
Account Plans. The following will assist you in making eligible expenses under the Health Care
your elections for the plan year based on the most Reimbursement Account, as there are several
current rulings regarding some of the most questioned
exceptions, but most notably: 1) Insurance premiums
expenses. As a third party administrator, MidAmerica
are not reimbursable under a HCRA; 2) The tax credit reimburses eligible medical expenses consistent with as outlined in IRS Publication 502 allows the tax credit IRS Code Section 213(d). Please be aware, however,
in the year the expense is paid; the reimbursement
that IRS Publication 502 is primarily for taxpayer’s
under a HCRA is based only upon when the expense
use in determining what medical expenses are
was incurred; i.e., date of service, not the date paid.
deductible when claiming medical expenses as a

Canceled Appointments
Fees for missed appointments are not eligible.
Only qualify if they are medically necessary. Electrolysis is not an eligible
expense. Cosmetic surgery simply to enhance bodily features is not
eligible.
Cosmetic surgery which is necessary due to an accident, disease,
illness or congenital abnormality is eligible.
Are not eligible as they do not correct vision.
Family counseling is only eligible for the family member who is the patient
with a specific medical condition. Marriage counseling is not eligible.
Monthly orthodontic expenses are eligible, but only for those months
within the Plan Year. Only expenses for orthodontic services incurred in
the Plan Year are eligible; the months before or after the Plan Year are not
eligible. Reimbursement is available by providing a treatment plan. Teeth
Bleaching/Whitening is not eligible
.
Insulin, syringes, test tapes, and needle boxes are eligible. Special foods are eligible if prescribed to treat a specific illness to the
extent the cost exceeds cost of commonly available versions of the same
product. Special foods to promote general health are not eligible.
Are not eligible.
Over-the-counter drugs such as aspirin, antacids, allergy medicines, pain
relievers or cold medicines are eligible, if allowed by your plan.
Pursuant to PPACA Section 9003, effective January 1, 2011, over-the-
counter drugs will no longer be considered eligible expenses without a
doctor’s prescription. Dietary supplements without a medical condition
are not eligible. Non-prescription drugs for general well being like
vitamins, herbal supplements or cosmetic purchases are not eligible. Date
ordered is the date of service
. Drugs that are legal at state or local level,
but illegal at federal level are not medical expenses and are not eligible.
If incurred primarily for medical care, are eligible, if prescribed by a
physician.
Services must be incurred before reimbursement through the spending
account. Pre-certification and insurance estimates are not eligible for
reimbursement under the HCRA.
Your portion of a company sponsored and/or individual insurance premium
is not eligible for reimbursement under a health care spending account.
Your portion of premiums for employer sponsored insurance is pre-taxed
through the Premium Expense Account, not the HCRA. Student health
fees are similar to insurance premiums and are not eligible for
reimbursement under the HCRA.
Are not eligible.
Only expenses for instruction related to the birth are eligible. Child rearing
instruction is not eligible. The fee will have to be apportioned to exclude
instruction in topics such as newborn care. Also, amounts for the coach or
significant other are not eligible.
In line with insurance companies, the date of child’s birth is considered date of service. Is eligible with a doctor’s statement of medical necessity. It is not eligible
if therapy is solely for the purpose of tension/stress.
Mileage is eligible for the miles driven to and from the doctor’s office. The amount that can be reimbursed is fourteen (14) cents per mile. not eligible, unless accompanied by a letter of medical necessity.
Contact lens solution and sales tax are eligible expenses. Contact lens
insurance is not eligible. The date the glasses or contacts are ordered,
not picked up, is considered the date of service. Radial Keratotomy,
LASIK and other laser eye surgeries are eligible. Vision Discount Program
Fees are not eligible.
Dietary supplements (for example, vitamins) to maintain general health are
not eligible. Dietary supplements or herbal medicines to treat a specific
medical condition are eligible with a doctor’s letter stating medical
necessity
.
Physician prescribed weight loss programs necessary to treat physician
diagnosed
obesity is an eligible expense. Weight loss programs attended
to improve general health or appearance are not eligible. Special diet food
that is a substitute for the food normally consumed is not eligible. If the
same results can be obtained from a program that costs less, such as
walking, the IRS may look to the reasonable cost of the prescribed exercise
program.
211 East Main Street, Suite 100, Lakeland, FL 33801 800.430.7999 ♦ Fax 863.688.4200 ♦ www.midamerica.biz

Source: http://www.spartan.org/media/2512/flex-reimbursement-q.pdf

neurosciencesjournal.org

Monica Zolezzi, BPharm, MSc. Long-acting injectable antipsychotics, also known as "depots", were developed in the late 1960s as an attempt toimprove compliance and long-term management of schizophrenia. Despite their availability for over 30 years,guidelines for their use and data on patients for whom long-acting injectable antipsychotics are most indicated aresparse and vary consider

gcsmc.org

Original Article GCSMC J Med Sci Vol (II) No (II) July-December 2013 Clinical Study of Efficacy of Topical Tacrolimus in Various Dermatoses Jigna Padhiyar*, Krina B. Patel**, Nayan Patel***, Kishan Ninama****, Yogesh B. Shah***** Abstract : Introduction : Tacrolimus is a calcineurin inhibitor. Topical tacrolimus (0.03% and 0.1%) is currently approved for the treatment of atopic de

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