You can use your flexible spending account or FSA to pay for most out-of-pocket medical and dental expenses for you, your spouse and dependents. These include doctor, dental visits and hospital visits; diagnostic tests and other procedures; prescription and many non-prescription drugs. Cosmetic drugs and treatments are generally not eligible unless they are connected with a disease, such as breast implants following a mastectomy. You can deduct the cost of participating in a weight-loss program for a specific disease, including obesity, diagnosed by a physician. You cannot use it to buy diet foods or for gym or health club dues.

Most expenses that qualify for the itemized deduction for medical expenses can also be paid for out of a reimbursement account. You can find a list of these expenses in IRS Publication 502 at www.irs.gov. One important exception: You can not take an itemized federal tax deduction for over-the-counter drugs, but you use your FSA to pay for many over the counter drugs with the exception of vitamins and supplements.

To see what some FSA administrators will and won’t reimburse, go to www.cigna.com/our_plans/medical/fsa/fsa_health.html or www.fyfh.com/FSAtoolkit/eligibleExpenses.aspx.