IRS Publication 969
IRS Publication 969 gives you information on Health Savings Accounts (HSAs), Flexible Spending Accounts (FSAs) and Health Reimbursement Arrangements (HRAs). It explains the general rules for FSAs, HSAs and HRAs. This includes the types of benefits that these accounts offer, the eligibility rules, who may contribute and how much and how to use the funds in these accounts.
Publication 969 also generally defines eligible expenses. These differ a little for HSAs, FSAs and HRAs.
The FSA and HRA reimburse for out-of-pocket eligible health care expenses. Note: You have to incur an expense during the time that you are covered. An expense is incurred at the time you receive the care. This is not when you're billed or pay for the care. Health insurance premiums as well as long-term care (LTC) premiums and long term care expenses are not eligible FSA expenses.
HSAs are individual accounts that are available to all taxpayers. HSAs may also be available through your employer.
You can also refer to IRS Publication 502 for a general list of eligible health care expenses.
Note: All spending accounts have limitations and may have certain exclusions, please refer to your employer's plan documents for specific information about your plan.
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