Yes, emergency room visits are fully eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA).
Why Are Emergency Room Visits FSA/HSA Eligible?
Emergency room (ER) visits are medically necessary services provided to evaluate and treat unexpected illnesses, injuries, or health emergencies. Because they are used to diagnose and treat medical conditions, they qualify as eligible medical expenses under IRS Code Section 213(d).
According to IRS Publication 502, amounts paid for medical care—including hospital services, emergency treatment, and diagnostic testing—are eligible for reimbursement with FSA and HSA funds.
FSA- and HSA-eligible ER expenses may include:
Emergency room facility charges
Physician and specialist fees
Diagnostic testing (X-rays, CT scans, blood work, etc.)
IV fluids, medications, and treatments provided in the ER
Ambulance transportation to the ER
- Follow-up care directly related to the emergency visit
What’s Not Covered?
The following are not eligible:
Non-emergency services performed in an ER solely for convenience
Costs that are later reimbursed by insurance or another party
Cosmetic procedures or elective services performed during an ER visit
Extra charges for luxury accommodations not medically necessary
To qualify, the care must be medically necessary and provided to diagnose or treat a condition, illness, or injury.
How to Use Your FSA or HSA for Emergency Room Visits
You can use your FSA or HSA card to pay for ER-related costs at the time of service. If you receive a bill later or pay out of pocket:
Save your itemized invoice or statement of services
Retain your Explanation of Benefits (EOB) from your insurance provider if applicable
Submit documentation to your plan administrator if required for reimbursement
For more information on eligible hospital and emergency services, refer to IRS Publication 502.
