Is a Water Flosser FSA Eligible?

A Flexible Spending Account (FSA) is an employer-sponsored benefit that allows individuals to set aside pre-tax money to pay for eligible out-of-pocket medical and dental expenses. Contributions are deducted from an employee’s paycheck before taxes, reducing taxable income. FSAs help manage healthcare costs for services and products not covered by health insurance.

Understanding FSA Eligibility Criteria

The Internal Revenue Service (IRS) defines “qualified medical expenses” under Internal Revenue Code Section 213. These expenses are amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any body structure or function. The expense’s primary intent must be to alleviate a physical or mental defect or illness.

Many common over-the-counter (OTC) items, such as bandages, pain relievers, and allergy medications, are eligible for FSA reimbursement. However, some items with a dual purpose (medical and general health) or not explicitly for a diagnosed condition may require additional documentation. This includes a doctor’s prescription or a Letter of Medical Necessity (LOMN) to establish medical necessity.

Water Flosser Eligibility Requirements

A water flosser is considered a personal hygiene or general health maintenance item, similar to a toothbrush or dental floss. It is not eligible for FSA reimbursement without specific medical justification. To qualify for FSA funds, a dentist or physician must prescribe the water flosser to treat a diagnosed medical condition, not for general oral hygiene.

The prescription or Letter of Medical Necessity must clearly link the water flosser to a specific medical condition, such as periodontitis, severe gum disease, or oral health complications related to diabetes. This documentation should detail the medical condition being treated, explain how the water flosser will mitigate or treat the condition, and specify the recommended frequency or duration of use. Without this explicit medical necessity, the purchase would not meet IRS requirements for FSA eligibility.

Using Your FSA for Eligible Purchases

Once an expense, such as a water flosser, is confirmed as eligible and any necessary documentation like a prescription or Letter of Medical Necessity is obtained, you can use FSA funds. Many FSA plans provide a dedicated debit card, which is linked directly to the FSA account. This card can be used at eligible merchants or healthcare providers, offering a convenient way to pay for qualified expenses directly from pre-tax funds.

Even with an FSA debit card, retain all itemized receipts and supporting documentation. FSA administrators may request these receipts later to verify purchase eligibility, a process known as substantiation. For out-of-pocket purchases, individuals can seek reimbursement by submitting a claim form to their FSA administrator. This requires providing the claim form, an itemized receipt detailing the date of service, provider, type of service, and amount, and a copy of the prescription or Letter of Medical Necessity if applicable.