Are First Aid Kits and Supplies FSA Eligible?

A Flexible Spending Account (FSA) is an employer-sponsored benefit that allows individuals to set aside pre-tax money from their paychecks to cover eligible healthcare and dependent care expenses. This reduces taxable income and offers a financial advantage for managing medical costs. Understanding which expenses qualify for reimbursement is important for maximizing the benefits of an FSA.

Eligibility of First Aid Supplies

First aid supplies are generally eligible for reimbursement through a Flexible Spending Account. The Internal Revenue Service (IRS) defines medical care broadly to include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. This definition, outlined in IRS Code Section 213, forms the basis for FSA eligibility.

While a pre-packaged “first aid kit” can be eligible, it is the individual medical components within the kit that primarily qualify. Most over-the-counter (OTC) first aid supplies fall into the eligible category.

Items must be intended for treating a medical issue and not for general health, hygiene, or cosmetic purposes to be eligible. Items without a direct medical purpose are typically not eligible.

Common Eligible First Aid Items

Many items commonly found in a home first aid kit qualify as FSA-eligible expenses. Eligible supplies include various types of bandages, such as adhesive bandages, gauze pads, and medical tape. Antiseptic wipes, hydrogen peroxide, and antibiotic ointments like Neosporin are also covered for treating cuts and abrasions.

For managing pain and fever, common over-the-counter pain relievers such as ibuprofen and acetaminophen are eligible. Burn creams and gels, as well as hot and cold packs, also qualify to alleviate discomfort from minor injuries. Diagnostic tools, including thermometers and blood pressure monitors, are eligible because they are used to assess or monitor medical conditions.

Certain items frequently included in first aid kits, however, are typically not FSA eligible because they lack a direct medical purpose. Examples of non-eligible items often found in kits might include general-purpose scissors, tweezers (unless specifically for medical use like splinter removal), or cotton balls and tissues if not labeled for medical application. Eligibility always hinges on the item’s primary function being for medical care.

Using Your FSA for First Aid Purchases

When purchasing first aid items with FSA funds, retaining detailed, itemized receipts is essential for substantiation and potential auditing by your plan administrator or the IRS. These receipts must clearly show the date of purchase, the vendor’s name, a specific description of each item purchased, and the total amount paid. Credit card receipts or canceled checks are often insufficient.

Many individuals use an FSA debit card at the point of sale for eligible items, which can streamline the process. Merchants using an Inventory Information Approval System (IIAS) can automatically verify the eligibility of items, leading to immediate approval. However, even with a debit card, it is important to save receipts as your plan administrator may request documentation to substantiate a purchase, particularly if the transaction isn’t automatically approved.

If you pay for eligible first aid items out-of-pocket, you can submit a claim for reimbursement. This typically involves completing a claim form provided by your FSA administrator and attaching the required itemized receipts. Claims can often be submitted through an online portal, by mail, or via fax. Reimbursement usually occurs within a few business days to a week via direct deposit or check, though processing times can vary by administrator.