The Medical Care Reimbursement Plan (MCRP) will allow you to be reimbursed for medical expenses not covered or reimbursed by other insurance, including certain over-the-counter (OTC) medical items. In order for your expenses to qualify for reimbursements, they must be for medical care.

Medical care means amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure of the body. This term does not include cosmetic surgery for improving your appearance only.

All medical care expenses must be incurred during the plan year. Medical Care is considered incurred as of the date the service was provided not the date the service was performed. For items that have been purchased over-the-counter, the date the item was purchased is considered the same as the date the expense was incurred.

OTC drugs for personal use or for use by the participant’s spouse or dependents, to alleviate or treat personal injuries or sickness (e.g., antacid, allergy medicine, pain reliever, cold medicine) are considered eligible Code Section 213 expenses if accompanied by a prescription that meets state requirements. The only OTC medicine or drug that does not require a prescription is insulin. Certain OTC items that are not medicinal in nature but are required for the medical care of you or your tax dependents may not need a prescription. Examples of OTC items in this category include reading glasses, contact lens solution, bandages, and walkers. Specifically EXCLUDED are OTC drugs for maintaining general good health and well-being.

To print out a brief information flyer, click here .

To access a planning worksheet that will help you determine how much money to set aside in your Medical Care Reimbursement Account, click here .

For a partial list of covered and non-covered expenses, please log into your personal flex account via the Flex Website to view the "Qualifying Medical Expense List".

If you are a flex plan participant, please refer to your enrollment packet and Summary Plan Description for specific information about your plan.

View IRS Publication 502 ( Medical and Dental Expenses )