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SPIN, Inc. Flexible Spending Account Program
Over-The-Counter Medicines & Products Eligible Expenses
Quick Reference Guide
A recent IRS ruling (Revenue Ruling 2003-12:http//www.irs.gov/pub/irs-drop/rr-03- 102.pdf) allows reimbursement for over-the-counter (OTC) medicines and products from a health care flexible spending account when the OTC product is used for medical purposes. Under the SPIN, Inc. Flexible Benefits Program, eligible OTC medicines and products (name-brand and generics) are now reimbursable through your Flexible Spending Accounts. The SPIN, Inc. Flexible Benefits Program allows the same expenses as those allowed by the IRS. Below is a description of the three IRS defined categories, followed by product examples for each category.
ƒ Eligible OTC Medical Care Expenses

o Eligible items include medicines or products that alleviate or treat injuries or illness for you and your dependents. These drugs and products are not cosmetic in nature, or merely beneficial to your general health. Claims for OTC medicines and products must include an adequate receipt which states the name of the medicine or product, the date purchased, and the amount paid. If your supermarket or pharmacy receipt does not include this information, you will need to copy the label from the product or its packaging, circle the correct amount on your receipt and submit this information with your claim. You do not need to provide a statement from a medical provider, or indicate a diagnosis in order to receive reimbursement.
ƒ Dual Purpose Products

o Certain OTC products are called dual purpose. That is because for some individuals, the product is used to alleviate a medical condition, while others
use the product for general health and well being. These products may be
reimbursed through your Health Care Flexible Spending Account, but require a
medical provider’s note stating your specific diagnosis or medical condition;
a recommendation to take the specific OTC medicine to treat your
condition; along with the adequate receipt/documentation of the product
and cost.

ƒ Excluded Items

o OTC products that are not medicines or that merely benefit your general health are NOT reimbursable under your Health Care Flexible Spending Account. ELIGIBLE OTC EXPENSES
Eligible medicines or products include medicines or products that alleviate or treat injuries or illness for you and your dependents. You do not need to provide a statement from a medical provider, or indicate a diagnosis in order to receive reimbursement.
Type/Class of Drug or Product
Examples*
Actifed, Allerest, Benadryl, Chlor-Trimetron, Claritin, Contac, Sudafed Aspirin, Advil, Ibuprofen, Naprosyn, Tylenol, Midol, Pamprin Gas-X, Maalox, Mylanta, Tums, Pepcid AC, Prilosec OTC, Tagament HB, Zantac Ex-Lax, Immodium AD, Kaopectate, Pepto-Bismol Actidil, Actifed, Allerest, Benadryl, Claritin, Contac, Sudafed, Triaminic Calamine, Cortaid, Hydrocortisone, Lanacort Asthma Medicines Cold Sore/Fever Blister Actifed, Advil Cold and Sinus, Afrin, Alka Seltzer Cold and Flu, Aleve Cold and Sinus, Dayquil, Dimetane, Nyquil, Pedicare, Sudafed, Thera-flu, Triaminic, Contact Lens Supplies Contraceptive Products Decongestants Dehydration Pedialyte Diaper Rash Bandages, First Aid Kits, Cold/hot packs for injuries, Rubbing alcohol, Ace Wraps, Splints Sunscreen Teething/Toothaches Orajel Topical Steroids * The products listed here are examples, and do NOT constitute an endorsement or an exhaustive listings or reimbursable OTC products. DUAL PURPOSE MEDICINES AND PRODUCTS
These items may be reimbursed under a Health Care Flexible Spending Account with a licensed health care provider’s note stating your specific diagnosis or medical condition; a recommendation to take the specific OTC medicine to treat your condition, along with the adequate receipt/documentation of the product and cost.
Type/Class of Drug or Product
Reimbursable Use
Excluded Use
EXCLUDED PRODUCTS
These items and products are not eligible expenses:
Type/Class of Drug or Product
Examples*
Dental Floss, Toothpaste, Toothbrushes, Teeth Whitening kits Deodorant, Shampoo, Body Sprays, Soaps, Chapstick, Moisturizers Vitamins Herbal Supplements Dietary/Nutritional Supplements

Source: https://my.spininc.org/media/236328/Over%20The%20Counter%20Med%20List%20(FSA).pdf