Is Insect Repellent an FSA Eligible Expense?

Flexible Spending Accounts (FSAs) allow individuals to set aside pre-tax money from their paycheck to cover out-of-pocket healthcare costs. These accounts cover a wide range of medical, dental, and vision care services. Understanding “qualified medical expenses” is important for maximizing FSA benefits, including which everyday items are eligible for reimbursement.

Eligibility for Insect Repellent

Insect repellent is an eligible expense under an FSA when its primary purpose is the prevention or mitigation of a specific disease. The Internal Revenue Service (IRS) defines medical care as amounts paid for diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any body structure or function. When insect repellent prevents insect-transmitted illnesses like Zika virus, West Nile virus, or Lyme disease, it aligns with this preventative care definition.

For over-the-counter (OTC) products like insect repellent, if not explicitly listed as qualified medical expenses by the IRS or your plan, a Letter of Medical Necessity (LMN) from a healthcare provider may be required. This letter typically confirms that the product is medically necessary for the prevention of a specific condition. It is advisable to consult your specific FSA plan administrator or refer to IRS Publication 502, “Medical and Dental Expenses,” for comprehensive guidance on eligible expenses and any specific requirements.

Purchasing and Reimbursement Process

Once the eligibility of insect repellent is confirmed, either through explicit plan inclusion or with a Letter of Medical Necessity, the purchasing and reimbursement process is straightforward. Many FSA plans provide a debit card, which can be used directly at the point of sale for eligible expenses. Using an FSA debit card simplifies the process, reducing the need for manual claims.

If an FSA debit card cannot be used, or if documentation is required, you will submit a manual claim for reimbursement. This claim requires an itemized receipt detailing the date of purchase, the vendor’s name, a description of the item, and the total amount paid. If a Letter of Medical Necessity was required to establish eligibility for the insect repellent, a copy of this letter must accompany your reimbursement claim. Maintaining thorough records of all purchases and associated documentation is important for successful reimbursement.