Makeup: FSA Eligibility

Makeup is not required for the treatment, prevention or diagnosis of a medical condition, and therefore it is not eligible for reimbursement with a flexible spending account (FSA), health savings account (HSA), health reimbursement arrangement (HRA), limited care flexible spending account (LCFSA) or a dependent care flexible spending account (DCFSA).

What is makeup?

Makeup is one of the most popular consumer cosmetic items on the market today, and it has existed in some form for much of human history. Some types of makeup trace their roots back thousands of years to ancient Sumer more than 5,000 years ago, in which both men and women would crush gemstones and use this powder to decorate their lips and the areas around their eyes. For the vast majority of human history, makeup was made from readily available natural sources such as fruits and plant juices, and enjoyed highs and lows in popularity until the 19th century and the Victorian era when makeup saw a major boost in popularity.

With the advent of modern manufacturing techniques, low prices and the growing popularity of celebrities and the silver screen, makeup use became extremely popular in the roaring 1920s. Today, makeup encompasses a huge range of products, including lipsticks, foundations, eye shadow, primers, concealers, powders, blush and much more.

Why is makeup not eligible for reimbursement?

Under IRS ' 213(d)(1), "medical care includes amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body." This includes medical equipment, supplies and devices." Makeup is a cosmetic product, and does not directly relate to the diagnosis, cure, mitigation, treatment or prevention of a legitimate medical condition, and therefore would not be eligible for reimbursement with consumer-directed healthcare accounts like FSAs, HSAs, HRAs, DCFSAs or LCFSAs.

Eligibility Table

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible with Rx

Eligible with LMN

Not Eligible

 


AZ-PROD-WEB01 11/22/2017 3:31:22 AM