No Over-the-Counter (OTC) Medications Without a Prescription


To treat tax-free reimbursement of OTC medications the same as reimbursement of prescription medications


To increase tax revenue on dollars not elected for Health Care FSAs by individuals unwilling/unable to get a prescription for OTC medications previously reimbursed tax-free

Health Plans Affected by this Provision:

Year Effective: 2011
Medical Plan: Yes
Dental/Vision Plan: Yes
HRA: Yes
Health Care FSA: Yes

Document Downloads:

Document Title Last Updated
ACA Reform and the BESTflex Plan Overview  
IRS Notice 2010-59  
IRS OTC FAQ, September, 2010 09/01/2010
Revenue Ruling 2010-23