The U.S. Internal Revenue Service outlines eligible product categories in its published guidelines.
[1] These guidelines are interpreted by the Special Interest Group for IIAS Standards (SIG-IS) to form eligibility criteria for medical expenses.
[2] These criteria provide official interpretation of U.S. Internal Revenue Service guidance regarding eligible product categories.
Eligible products are separated into two categories: (*-Added by the CARES Act[3]) The master eligibility list is referenced at the point of sale when a purchase is made with an FSA debit card.
Credit card purchases do not reference the eligibility list at the point of sale, but are manually reviewed by the FSA administrator following submission of transaction receipts.