In the box below are some examples of out-of-pocket expenses eligible or not eligible for reimbursement from the Health Care Reimbursement Account. This is not a complete list. To view a full list, contact HealthEquity, the company that manages Duke's reimbursement accounts, at 1-877-924-3967, or refer to Internal Revenue Service (IRS) Publication 502, available by calling 1-800-TAX-FORM or by accessing the IRS website. You may also reference the HealthEquity website to help determine whether an expense is qualified.

Expenses Eligible for Reimbursement

  • Acupuncture
  • Alcoholism treatment
  • Ambulance fees
  • Car controls for the disabled
  • Chiropractor fees
  • Contact lenses and cleaning solutions
  • Co-pays, deductibles, and co-insurance not covered by insurance
  • Eyeglasses
  • Feminine hygiene care
  • Guide dogs
  • Hearing aids
  • Lab fees
  • Lamaze classes for expectant mothers
  • Menstrual care products
  • Orthodontia expenses
  • Over-the-counter medications
  • Oxygen
  • Personal Protective Equipment (PPE)
    • Face masks
    • Hand sanitizer
    • Hand sanitizing wipes
  • Prescription medications*
  • Smoking cessation program fees and prescription drugs
  • Varicose vein treatment
  • Wheelchairs
  • X-rays

Expenses NOT Eligible for Reimbursement (per IRS)

  • Babysitting & child care
  • Calcium supplements (requires Letter of Medical Necessity)
  • Cancelled appointment fees
  • COBRA premiums
  • Cosmetic surgery procedures
  • Electrolysis
  • Exercise equipment (unless physician certified as part of treatment program)
  • Face masks with vents and/or valves
  • Face shields
  • Fitness programs
  • Gaiters
  • Hair transplant
  • Herbs & herbal medicines
  • Insurance premiums
  • Personal trainer
  • Sanitizing wipes for surfaces (i.e. Clorox Wipes & Lysol Wipes)
  • Student health premiums
  • Tattoo removal
  • Teeth whitening/bleaching
  • Toiletries
  • Vitamins (unless prescribed by physician) (requires Letter of Medical Necessity)
  • Weight loss programs and/or drugs (unless prescribed by physician) (requires Letter of Medical Necessity)

"Maybe" Eligible Health Care Expenses

Certain expenses require additional information in order to determine if they qualify. Products and services classified as "Maybe" require a written statement from your health care provider indicating (1) the diagnosis and (2) the medical necessity of the expense. Specialized items also require proof of the difference in cost of (1) the standard, unmodified item, and (2) the special or modified item. If you incur an expense that is classified as "Maybe" you will need to submit the above documentation with your claim.

Allergy treatments
Alternative dietary supplements*
Alternative drugs and medicines*
Alternative healers*
Braille books and magazines (difference in cost only)
Breast reconstruction surgery (following mastectomy)
Calcium supplements
Car modifications*
Cord blood storage (for future treatment of a birth defect or known medical condition)
Dancing lessons*
Dental products (for treatment of a dental condition, not general health)
Dental veneers
Dietary supplements*
Exercise equipment*
Fitness programs*
Health club dues*
Home improvements*
Humidifier, air filter and supplies
Lodging (essential to receive medical care)
Massage therapy*
Medical supplies*
Modified equipment ((difference in cost only)
Nutritional supplements*
Orthopedic shoes and inserts (difference in cost only of specialized orthopedic shoe over like non-specialized shoe)
Reconstructive surgery (following accident or medical procedure or condition)
Retin-A (for non-cosmetic purposes)
Rogaine or other hair regrowth medications*
Special equipment
Special foods (gluten-free, salt-free or other for treatment of a medical condition)
Special school (for mental and physical disabilities)
Swimming lessons*
Transgender treatments/surgery
Transportation, parking and related travel expenses (essential to receive medical care)
Weight loss counseling
Weight loss program or drugs*

*As required for treatment for a medical condition diagnosed by a licensed health care professional.