The following are examples of the types of expenses that can be reimbursed to employees who participate in a health care flexible spending account plan:

• deductibles or coinsurance not covered by the health insurance plan
• expenses for diagnosis, treatment, cure, or prevention of disease, if prescribed by a physician
• orthodontia if not for cosmetic purposes
• prescription drug expenses
• medical expenses for hearing aids or vision care, unless as premiums for contact lens replacement insurance or expenses for contact lens solution
• expenses paid to a chiropractor or Christian Science practitioner

The following are examples of the types of expenses that can be reimbursed in a dependent care FSA:

• the care of dependent children under age 13 by a babysitter
• day care center expenses
• expenses in a before-school or after-school program

Nonreimbursable expenses. The following are expenses that are not eligible for reimbursement:

• expenses to benefit general health (for example, vitamins or food)
• insurance premiums for other health plans (except Medicare Plan B)
• cosmetic surgery or liposuction to improve the patient's appearance
• dancing lessons, swimming lessons, or dues paid to a health club for general health or to relieve physical or mental discomfort if not related to a particular medical condition
• illegal or non-prescription drugs
• life insurance and long-term care insurance premiums
• personal use items, unless used to prevent or alleviate mental or physical defect or illness