What a health FSA covers
IRS Publication 969 says a health FSA reimburses qualified medical expenses you incur during the period of coverage. Those follow the medical care definition in Publication 502: care primarily to alleviate or prevent an illness or disability, not things merely beneficial to general health.
- Usually eligible: copays, coinsurance and deductibles, doctor and practitioner visits, prescriptions, insulin, lab fees, eyeglasses and contacts, and medical devices.
- Also eligible: over-the-counter medicines (with or without a prescription) and menstrual care products.
- Practitioners Publication 502 names: chiropractors and acupuncture, among others.
- Not eligible: health insurance premiums, gym dues for general health, vitamins for general health, and most cosmetic procedures.
For the full list and the gray areas, see what is HSA eligible. The qualified expense rules are the same.
2026 limit, carryover and grace period
| 2026 health FSA rule | What it means |
|---|---|
| Contribution limit | Up to $3,400 in salary reductions. Your employer can set a lower limit. |
| Carryover (if your plan offers it) | Up to $680 of unused money rolls into the next plan year. Carryover doesn't count against the $3,400. |
| Grace period (if your plan offers it) | Up to 2.5 extra months after the plan year to spend last year's balance. |
| Everything else | Unused money is forfeited. A plan can offer a carryover or a grace period, not both. |
FSA vs HSA in plain words
- Who offers it: an FSA comes through your employer. An HSA is yours and needs an HSA-eligible health plan.
- Rollover: HSA money stays with you year after year. FSA money mostly doesn't.
- Same spending rules: both pay for qualified medical expenses under the same IRS definition.
A store or card saying "FSA eligible" means the purchase may go through, not that your plan must accept it. Your plan administrator decides FSA claims and can ask for receipts or a letter of medical necessity.
Spending down before the deadline
If you have money left near the end of the year, start with care you already need: a checkup, lab work, glasses or contacts, a dental visit, refills, or a practitioner visit for a condition you're managing. Keep itemized receipts for each.
With Gabriel Core or Plus, the clinical portion of membership may be HSA/FSA eligible ($39 of Core's $49 monthly price, or $69 of Plus's $89); the wellness and concierge portion is not. Gabriel can provide an itemized statement, and you should check with your plan administrator or a tax advisor. If you also have an HSA, membership could affect whether you can keep contributing (IRS Notice 2026-5); ask a tax advisor.
Common questions
What can I buy with my FSA?
Qualified medical expenses: copays, deductibles, prescriptions, insulin, over-the-counter medicines, menstrual care products, glasses and medical devices, among others. Items bought for general health don't qualify.
What is the FSA limit for 2026?
$3,400 in salary reductions, per the IRS. Your employer can set a lower limit, and carried-over money doesn't count against it.
How much can I carry over in my FSA?
If your plan allows a carryover, up to $680 of unused 2026 money can roll into the next plan year. Your plan can set a lower amount or offer a grace period instead.
Can I use my FSA for health insurance premiums?
No. IRS Publication 969 says health insurance premiums aren't eligible for health FSA reimbursement.
Are vitamins FSA eligible?
Usually not. They qualify only when a medical practitioner recommends them for a specific diagnosed condition. See are vitamins HSA eligible.
Sources
- Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans Internal Revenue Service
- Revenue Procedure 2025-32: 2026 inflation adjusted amounts (health FSA limit and carryover) Internal Revenue Service
- General Instructions for Forms W-2 and W-3 (2026) Internal Revenue Service
- Publication 502, Medical and Dental Expenses Internal Revenue Service
- Frequently asked questions about medical expenses related to nutrition, wellness and general health Internal Revenue Service
- Flexible Spending Account (FSA) HealthCare.gov
This guide is general information, not medical advice. It does not replace a visit with a licensed clinician. Gabriel membership is not health insurance.