The IRS provides several informational tools that can help participants and employers understand the guidelines for FSA plans.
“Medical and Dental Expenses,” Publication 502
“Child and Dependent Care Expenses,” Publication 503
“Health Savings Accounts and Other Tax-Favored Health Plans,” Publication 969 (FSA guidelines begin on page 15.)
A short video from the IRS that explains changes to the rules regarding over-the-counter FSA expenses, effective January 1, 2011.
Q&A on the changes made to over-the-counter rules in the Affordable Care Act (ACA).
The Special Interest Group for IIAS Standards (SIGIS) provides these resources that may be useful in finding locations where FSA debit cards can be used, and learning about the criteria used to determine over-the-counter product eligibility.
SIGIS list of merchants with a point-of-sale (POS) FSA approval system.
SIGIS list of merchants where a debit card can be used, but additional documentation must be supplied to VitaFlex in order to substantiate the purchase.
Eligible Product List Criteria – SIGIS provides information on the criteria used to determine whether an over-the-counter item can be purchased and approved at the point of sale with an FSA debit card.