FSA-Eligible Items List 2026: What to Buy Before Your FSA Deadline
60+ commonly eligible items, what needs a doctor's letter, what doesn't count, and a calculator for how much to spend each week so you don't forfeit your money.
Updated October 2026 · Not tax advice: always confirm with your plan.
Quick answer: the easiest ways to use up a large FSA balance are prescription glasses or sunglasses, a year of contact lenses, dental work, and appointments you've put off. For smaller amounts, stock up on OTC medicine (eligible without a prescription since 2020), sunscreen SPF 15+, menstrual products, and first aid supplies.
Your deadline: usually Dec 31. Your plan may instead offer a grace period (up to 2.5 months, often to Mar 15) or a carryover (up to $680 from 2026 into 2027).
Use-it-or-lose-it calculator
Find your balance, carryover, and deadline in your FSA portal or benefits guide. Nothing you type here leaves your browser.
The FSA-eligible items list
These are items that are commonly eligible under IRS rules for medical care (IRS Publication 502). Your employer's plan has the final say, so check your administrator's list before you buy.
| Item | Category | Eligibility | Notes |
|---|---|---|---|
| Prescription eyeglasses | Vision | Usually eligible | Biggest single way to use a large balance. |
| Prescription sunglasses | Vision | Usually eligible | Must have prescription lenses. |
| Contact lenses | Vision | Usually eligible | Buying a full year's supply is common. |
| Contact lens solution & cases | Vision | Usually eligible | |
| Reading glasses | Vision | Usually eligible | Non-prescription readers usually count. |
| Eye exam | Vision | Usually eligible | Book early; December fills up. |
| LASIK / vision correction surgery | Vision | Usually eligible | Often planned for with next year's election. |
| Dental cleanings, fillings, crowns | Dental | Usually eligible | Your out-of-pocket share after insurance. |
| Orthodontics / braces | Dental | Usually eligible | Payment timing rules vary by plan. |
| Night guard (dental) | Dental | Usually eligible | |
| Teeth whitening | Dental | Not eligible | Cosmetic. |
| Doctor copays & deductibles | Doctor | Usually eligible | Schedule the check-ups you've put off. |
| Urgent care & ER copays | Doctor | Usually eligible | |
| Lab tests & bloodwork | Doctor | Usually eligible | |
| Prescription medications | Prescriptions | Usually eligible | A 90-day refill before the deadline can help. |
| Pain relievers (ibuprofen, acetaminophen) | OTC medicine | Usually eligible | No prescription needed since 2020. |
| Allergy medicine | OTC medicine | Usually eligible | |
| Cold, flu & cough medicine | OTC medicine | Usually eligible | |
| Antacids & digestive aids | OTC medicine | Usually eligible | |
| Sleep aids (OTC medicine) | OTC medicine | Usually eligible | Medicated products, not melatonin supplements in every plan. |
| Eye drops | OTC medicine | Usually eligible | |
| Medicated acne treatment | OTC medicine | Usually eligible | Medicated only, not general skincare. |
| Anti-itch & hydrocortisone cream | OTC medicine | Usually eligible | |
| Nicotine gum & patches | OTC medicine | Usually eligible | Smoking-cessation aids. |
| Children's medicine | Family | Usually eligible | Covers your eligible dependents. |
| Sunscreen SPF 15+ | Personal care | Usually eligible | Broad spectrum, SPF 15 or higher. |
| Lip balm with SPF 15+ | Personal care | Usually eligible | Plain lip balm usually isn't. |
| Menstrual products (pads, tampons, cups) | Personal care | Usually eligible | Eligible since 2020. |
| First aid kit | First aid | Usually eligible | |
| Bandages, gauze & wound care | First aid | Usually eligible | |
| Hot & cold packs | First aid | Usually eligible | |
| Braces & supports (knee, wrist, back) | First aid | Usually eligible | |
| Digital thermometer | Medical devices | Usually eligible | |
| Blood pressure monitor | Medical devices | Usually eligible | |
| Pulse oximeter | Medical devices | Usually eligible | |
| Heating pad | Medical devices | Usually eligible | |
| TENS unit | Medical devices | Usually eligible | For pain relief. |
| Glucose monitor & test strips | Medical devices | Usually eligible | |
| CPAP machine & supplies | Medical devices | Usually eligible | Masks, filters, tubing. |
| Hearing aids & batteries | Medical devices | Usually eligible | |
| Compression socks | Medical devices | Often eligible | Some plans require medical-grade compression. |
| Crutches, canes & walkers | Medical devices | Usually eligible | |
| Pregnancy & ovulation tests | Family | Usually eligible | |
| Condoms & contraceptives | Family | Usually eligible | |
| Breast pump & supplies | Family | Usually eligible | |
| Prenatal vitamins (prescribed) | Family | Often eligible | Many plans need a prescription or letter. |
| Baby thermometer & nasal aspirator | Family | Usually eligible | |
| Therapy & counseling | Mental health | Usually eligible | With a licensed provider. |
| Psychiatry visits | Mental health | Usually eligible | |
| Physical therapy | Therapy | Usually eligible | |
| Chiropractor | Therapy | Usually eligible | |
| Acupuncture | Therapy | Usually eligible | |
| Massage therapy & massage guns | Therapy | Needs doctor's letter | Usually requires a Letter of Medical Necessity (LMN). |
| Vitamins & supplements | Wellness | Needs doctor's letter | Only when treating a specific condition. |
| Weight-loss programs | Wellness | Needs doctor's letter | For a diagnosed condition such as obesity or hypertension. |
| Air purifier | Home | Needs doctor's letter | For a condition such as asthma or allergies. |
| Gym membership | Wellness | Not eligible | Generally excluded, even with a letter in many plans. |
| Toothpaste, shampoo, deodorant | Personal care | Not eligible | General hygiene. |
| Cosmetics & general skincare | Personal care | Not eligible | Unless medicated or SPF 15+ sunscreen. |
| Cosmetic procedures | Doctor | Not eligible | Unless medically necessary. |
| Insurance premiums | Insurance | Not eligible | Health FSAs can't pay premiums. |
Track it so you don't lose it
The FSA Spend-Down Tracker (Google Sheets + Excel) counts down to your deadline, shows what's at risk, and logs every claim.
FSA deadline rules, explained
Use it or lose it
Money left in a health FSA at the end of the plan year is generally forfeited. For most people the plan year ends December 31.
Grace period or carryover (not both)
- Grace period: up to 2½ extra months to spend. For a calendar-year plan, that's usually March 15.
- Carryover: roll a limited amount into next year. The IRS maximum is $680 from a 2026 plan year into 2027 ($660 from 2025 into 2026). Your employer can set a lower amount.
- Neither: some plans offer no extension at all.
Claim deadline (run-out period)
This is separate from the spending deadline. It's the last day to submit receipts for purchases you already made, often 60–90 days after the plan year ends.
2026 contribution limit
The IRS limit for 2026 health FSA contributions is $3,400 per employee, up from $3,300 in 2025.
A 5-step plan to spend down your FSA
- Check your balance and deadline in your FSA portal. Look for a grace period or carryover.
- Book appointments now: eye exam, dentist, physical. Many plans count the date of service, not the date you pay.
- Make the big purchases first: glasses, prescription sunglasses, or a year of contacts.
- Fill the gap with supplies: OTC medicine, sunscreen, first aid, menstrual products.
- Save every itemized receipt and submit out-of-pocket claims before the run-out deadline.
FAQ
What happens to unused FSA money?
It's generally forfeited at the end of the plan year, unless your plan offers a grace period (up to 2.5 months) or a carryover (up to $680 from 2026 into 2027). Plans can offer one or neither, but not both.
Are over-the-counter medicines FSA-eligible?
Yes. Since the 2020 CARES Act, OTC medicines and menstrual products are generally eligible without a prescription.
Can I use my FSA for my spouse or kids?
Generally yes, for your spouse and eligible dependents, even if they aren't on your health insurance. Check your plan's rules.
Can I use my FSA for vitamins or a gym membership?
Usually not. Vitamins need a doctor's letter for a specific condition, and gym memberships are excluded by most plans.
Is an FSA the same as an HSA?
No. HSA money never expires and stays with you if you change jobs. FSA money is generally use-it-or-lose-it. Many items are eligible for both.
What's the fastest way to use up a large balance?
Prescription glasses or sunglasses, a year of contacts, dental work, and booking appointments you've put off.
Don't hand your FSA money back
A countdown dashboard, expense log, 35+ spend-down ideas, and a claim checklist, ready in 5 minutes.
Not tax, legal, or medical advice. This page lists items that are commonly eligible under IRS rules. Eligibility, deadlines, grace periods, and carryover amounts depend on your employer's plan, so confirm with your FSA administrator before you buy. Sources: IRS Publication 502; IRS Rev. Proc. 2025-32 (2026 limits).