what are eligible expenses for dependent fsa
2 UPDATED AS OF: 5/22/2013. SECTION 1: HEALTHCARE FLEXIBLE SPENDING ACCOUNTS (FSA) The IRS allows a Healthcare FSA to reimburse eligible Â§213(d) medical expenses including certain over-the-. counter (OTC) items of an employee, the employeeâs spouse, and the employeeâs dependent children. In general, reimbursable expenses are those that result from the diagnosis, care, mitigation, treatment, or.