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	FLEXIBLE SPENDING ACCOUNTS & HEALTH REIMBURSEMENT ARRANGEMENTS

	Use MyFlexOnline to:
	Check account balance, deposits, reimbursements
	Track receipts

	MyFlexOnline

	MEDICAL, PRESCRIPTION & OVER-THE-COUNTER ITEMS
	DEPENDENT CARE
	ADOPTION ASSISTANCE
	PARKING/TRANSIT

Download a PDF of all Qualified Expenses by clicking here.

SAVE ON ITEMS NOT COVERED BY YOUR INSURANCE PLAN

Acupuncture
Alcoholism treatment
Ambulance
Artificial limbs/teeth
Braces
Chiropractors
Christian Science practitioner's fees
Contact lenses & solutions
Co-payments
Costs for physical or mental illness
Crutches
Deductibles
Dental services
Dentures
Diabetic test strips
Diagnostic tests & labs
Dietary supplements prescribed by a doctor
Drug & Medical supplies (syringes, needles, etc.)
Eyeglasses*
Eye examinations
Eye surgery (cataracts, LASIK, etc.)
Hearing devices & batteries
Hospital bills
Insulin
Laboratory tests
Laser eye surgery
Medical supplies
Obstetrical expenses
Orthodontia (braces)
Orthopedic devices
Over-the-counter drugs (see below)
Oxygen
Physician fees & co-payments
Prescription Drug Medications
Psychiatric care
Psychological services & care
Rental of Medical Equipment
Routine physicals & tests
Smoking cessation drugs*
Smoking cessation programs
Sunglasses*
Surgical services & fees
Weight loss programs or OTC drugs
(if associated with a specific disease)*
Wheelchair
Vitamins*
X-rays
Only healthcare expenses not reimbursed by insurance can be claimed.
*if prescribed by a doctor or may require a doctor's letter of medical necessity

Ineligible expenses under the healthcare account
Cosmetic surgery & procedures
Dental bleaching
Marriage or family counseling
Over-the-counter items, drugs or medications that are not medically necessary or prescribed by a doctor
Premiums you or your spouse pay for insurance
Weight loss for general health or appearance

OVER-THE-COUNTER ITEMS

Antiseptics
Antiseptic wash or ointment for
cuts or scrapes
Benzocaine swabs
Boric Acid powder
First aid wipes
Hydrogen peroxide
Iodine tincture
Rubbing Alcohol
Sublimed Sulfur powder
Asthma Medications
Bronchodilator/Expectorant tablets
Bronchial asthma inhalers
Cold, Flu & Allergy Medications
Allergy medications
Cold relief syrup or tablets
Cough drops or syrup
Flu relief tablets or liquid
Medicated chest rub
Nasal decongestant inhaler
Nasal decongestant spray or drops
Sinus & allergy homeopathic Nasal spray
Sinus medications
Vapor patch cough suppressant

Diabetes
Diabetic lancets
Diabetic supplies
Diabetic test strips
Glucose meters

Ear/Eye Care
Airplane ear protection
Ear drops for swimmers
Ear water-drying aid
Ear wax removal drops
Homeopathic earache tablets
Contact lens solutions

Health Aids
Antifungal treatments
Denture adhesives
Diuretics & water pills
Hemorrhoid relief
Incontinence supplies
Lice control
Medicated bandages
Motion sickness tablets
Respiratory stimulant Ammonia
Sleeping Aids

Pain Relief
Arthritis pain reliever
Bunion & blister treatments
Itch relief
Orajel
Pain relievers, aspirin & non-aspirin
Throat pain medications

Personal Test Kits
Cholesterol tests
Colorectal cancer screening tests
Home drug tests
Ovulation indicators
Pregnancy tests

Skin Tests
Acne medication
Anti-itch lotion
Bunion & blister treatments
Cold sore & fever blister medications
Corn & callus removal medications
Diaper rash ointment
Eczema cream
Medicated bath products
Wart removal medications

Stomach Care
Acid reducers
Antacid gum, liquid or tablets
Anti-diarrhea medications
Gas prevention food enzyme Dietary supplements
Ipecac syrup
Laxatives
Pinworm treatment
Prilosec
Upset stomach medications

Dual Use -- requires a doctor's letter of medical necessity
Adhesive or elastic bandages
Blood pressure monitor
Cold or hot compresses
Eye drops
Foot spa
Gauze & tape
Gloves & masks
Herbs
Leg or arm braces
Massagers
Minerals
Multivitamins
Saline nose drops
Special supplements
Special teeth cleaning system
Thermometers
Vitamins

DEPENDENT CARE

Dependent Care is for Child and Adult/Elder Care

CHILD DAYCARE expenses that qualify must allow you and your spouse, if you are married, to work or look for work:

	Nanny, babysitter, housekeeper, and nurse's fees thru age 12, for services provided inside your home, are eligible to the extent they are attributable to child care expenses and expenses of incidental household services.

	Dependent care expenses incurred for services outside your home, providing they are incurred for the care of a qualifying dependent that regularly spends at least eight hours per day in your home.

	Registration fees to a daycare facility are eligible as long as the fees are allocable to actual care and not described as materials or other fees.

	Pre-K or nursery school expenses are eligible, even if the school also furnishes lunch and educational services.

	Before and after school care thru age 12.

	Day camp expenses thru age 12 are eligible if the day camp's main purpose is the dependent child's well-being and protection.

	Food and incidental expenses (diapers, activities, etc.) may be eligible if part of dependent care charge.

	Expenses paid to a relative (e.g. child, parent, or grandparent of participant) are eligible. However, the relative cannot be under age 19 or a tax dependent of the participant.

	FICA and FUTA payroll taxes of the daycare provider.

Child dependent care expenses that DO NOT qualify:

	Kindergarten fees are almost always an education expense and should never be reimbursed under a dependent care plan.

	Elementary school expenses for a child in first grade or higher.

	Overnight camp.

	Food, transportation, and incidental expenses (diapers, activities, etc.) are not eligible if charged separately from dependent care expenses.

	Expenses paid to a housekeeper, maid, cook, etc. are not eligible, except where incidental to child care.

	Mass transit and parking.

ELDER and ADULT DEPENDENT DAYCARE expenses that qualify must allow you and your spouse, if you are married, to work or look for work:

	Housekeeper and nurse's fees, for services provided inside your home, are eligible to the extent they are attributable to elder care expenses and expenses of incidental household services.

	Elder care expenses incurred for services outside your home, providing they are incurred for the care of a dependent that regularly spends at least eight hours per day in your home.

	Food and incidental expenses may be eligible if part of dependent care charge.

	Expenses paid to a relative (e.g. child) are eligible. However, the relative cannot be under age 19 or a tax dependent of the participant.

	FICA and FUTA payroll taxes of the daycare provider.

Elder and adult dependent care expenses that DO NOT qualify for reimbursement:
	Overnight stays at medical or recreational facilities.

	Food, transportation, and incidental expenses (diapers, activities, etc.) are not eligible if charged separately from dependent care expenses.

	Expenses paid to a housekeeper, maid, cook, etc. are not eligible, except where incidental to adult dependent care.

	Mass transit and parking.

Limitations: Child and Elder/Adult Dependent Care expenses may not exceed the smaller of the following limits:

	The maximum allowed under the plan.

	$5,000 (if you are married and filing a joint tax return or are filing as single, head of household) and $2,500 if you are married and separate returns are filed.

	If you file as single or as head of household, you can make annual contributions up to the lesser of $5,000 or the amount of your earned income. Note: Only the custodial parent may participate in a dependent care FSA.

	Your taxable compensation (after all compensation reduction elections). If you are married, your spouse's actual or deemed earned income.

	Eligible expenses include daycare costs for dependent children under the age of 13, or a child who is physically or mentally incapable of self care.

	The child or adult dependent must spend at least eight hours a day in your household.

	Eligible expenses include daycare costs for dependent elders or a dependent who is physically or mentally incapable of self care.

For additional information CLICK HERE to view IRS Publication 503.

ADOPTION ASSISTANCE

Adoption expenses that qualify include:

	Home study and application fees

	Reasonable and necessary legal adoption fees

	Court costs

	Attorney fees

	Agency fees

	Medical services and counseling

	Travel and lodging fees

	Other expenses which are directly related to, and the principal purpose of which is for the legal adoption of an eligible child

Adoption expenses that DO NOT qualify for payment by the plan:

	Adoption of a child belonging to the participant's spouse

	Illegal adoption fees

	Surrogate parenting arrangements

	Legal adoption expenses for which another deduction or credit is allowed

Children that qualify:

	Individual who has not attained the age of 18 as of the time of the adoption.

	A child that is physically or mentally incapable of caring for himself.

	A child with special needs who cannot or should not be returned to the home of his or her parents and a specific factor or condition makes it reasonable to conclude that the child cannot be placed with adoptive parents unless assistance is provided as determined by a state. The child must be a citizen or resident of the United States.

Income Limitations:

The credit is phased out for participants with a household modified adjusted gross income over $170,820 (2007) and no credit is allowed to participants with a household modified adjusted gross income of $210,820 (2007) or more.

Maximum payments allowed by IRS:

The limit for 2007 is $11,390. If you expect to pay more than the annual limit for any single adoption attempt, you might want to take advantage of both a tax credit on your Form 1040 and let the plan pay additional adoption expenses.

Please Note :

Although you won't save FICA on contributions to the Adoption Assistance Plan, you will save federal and state tax (where applicable). Consult your tax advisor for details.

For additional information CLICK HERE to view IRS Publication 968.

PARKING/TRANSIT

Transit and parking expenses for travel to and from work that qualify:

	Transit Passes: A pass, token, fare card, voucher or similar item entitling a person to transportation on mass transit facilities or provided by a person who transports people for compensation or hire in a vehicle which seats at least six adults, excluding the driver.

	Qualified Parking: Parking provided on or near the employer's business premises or at a location from which the employee commutes by carpool, commuter highway vehicle, etc.

	Commuter Highway Vehicle: Transportation provided by an employer to an employee, in a vehicle which seats at least six adults (excluding the driver), in connection with travel between the employee's home and work, provided that 80 percent of the vehicle's mileage is reasonably expected to be for transporting employee from home to work or on trips where at least half of the adult seating capacity is filled by employees.

2007 Calendar Year Limits:

	Transit Passes - $110.00 per month

	Qualified Parking - $215.00 per month

	Commuter Highway Vehicle - $110.00 per month

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