Harvard University

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Introduction To HSA

Requesting HSA Distributions

Requesting HSA Contributions

• Limited Purpose FSA Brochure
  Overview of Limited Purpose FSA and Dependent Care FSA for those enrolled in an HSA
• Limited Purpose FSA Eligible Expense List and Election Worksheet
  Listing of most common Limited Purpose FSA eligible expenses and a worksheet to complete to help choose an election amount
• FSA Brochure
  Overview of Health FSA and Dependent Care FSA
• FSA Eligible Expense List and Election Worksheet
  Listing of most common Health FSA eligible expenses and a worksheet to complete to help choose an election amount
• FSA Extended Eligible Expense List
• Dependent Care Eligible Expense List
• FSA/LP FSA Claim Form
  To be submitted by participants seeking reimbursement from their Health FSA, Limited Purpose FSA or Dependent Care FSA
• FSA Physician Statement
  To be submitted by participants who have Health FSA or Limited Purpose FSA claims for Dual Use expenses
• FSA Store Coupon

FSA Store

Over-the-counter items eligible under an FSA
New! Two permanent changes to FSA and HSA eligible expenses have been made under the federal CARES Act law signed March 27, 2020. Both of these changes are retroactive and effective for expenses incurred on or after 1/1/2020.

1) Over the Counter (OTC) drugs and medicines no longer require a prescription to be eligible. This includes products such as cough syrup, allergy medicine and pain relievers.

2) Menstrual care products (i.e. tampons, liners, pads, cups, etc.) are now eligible.

Next steps: Debit card re-coding needs to take place nationally and then individual merchants (drug stores, grocery stores, online retailers, etc.) that accept FSA debit cards will need to update their own systems. This will take time but we expect debit cards to work for these expenses by early summer 2020, although some merchants may take longer. Until you are able to use your card, you can use another form of payment for these items and submit for reimbursement to Benefit Strategies through our secure online portal, mobile application or an FSA claim form/HSA distribution request form.

• Copayment Reimbursement Plan SEIU Arboretum – FAQ and Request Form
  Overview and claim request form for the Copayment Reimbursement Plan for union staff
• Copayment Reimbursement Plan ATC, HUCTW, HUPA, HUSPMGU, LOCAL 26, & SEIU Custodians – FAQ and Request Form
  Overview and claim request form for the Copayment Reimbursement Plan for union staff

• Reimbursement Plan FAQ and Request Form
  Overview and claim request form for the Reimbursement Plan for active faculty and non-union staff

• Supplemental Health Fund FAQ and Claim Form.

• COBRA FAQ
• Summary of Benefits and Coverage (all Harvard-sponsored medical plans)
• Member Portal Login & Recurring ACH Guide

For more information on the Tuition Reimbursement Program (TRP) and/or the Tuition Assistance Program (TAP) please click here.

What is Claim substantiation?
Substantiation is the supporting documentation or data (receipts, explanation of benefits (EOB), etc.) that confirms an expense or claim is eligible to be paid through your Flexible Spending Account (FSA). The IRS has established specific guidelines that require all FSA — even those made using an FSA debit card — to be substantiated.

Common Misconceptions about Substantiation Requirements

1. If the FSA debit card is used for an eligible expense, no further substantiation is needed to support the expense.
2. Claims at a doctor, dentist, or vision provider will not require substantiation.

Since many services from a medical, dental, vision or a non IIAS pharmacy provider are NOT FSA-eligible expenses, itemized receipts are required to verify eligibility. For example, a dentist may perform teeth whitening, which is not eligible for reimbursement through an FSA.

Substantiation Process

Roughly 85-95% of debit card transactions are auto-substantiated and no further action is required. A small percentage of claims may not be auto-substantiated and the FSA debit cardholder may receive a letter or email requesting a receipt to verify the expense. Manual submission of claims and supporting documentation are common for certain plan types like the Tuition, CRP/RP, and Dependent Care FSA.

There are two ways expenses may be substantiated in compliance with IRS requirements:

Auto-Substantiation

A daily process is run to auto-substantiate FSA debit card claims using the specific methods setup for the employer group. These methods include co-pay substantiation and recurring auto-substantiation.

Examples include:

• Inventory Information Approval Systems (IIAS) – IIAS is a technology used by retailers at the cash register that accepts health account debit cards and verifies that your purchases are eligible. It must be able to do the following – identify eligible purchases by matching the unique code number on the item with a pre-established list of eligible items, keep a separate total for eligible items, and charge the debit card only for the eligible items and request another form of payment for any remaining items.
• Copay Matching: charges that match the exact dollar amount, for up to 5 times the dollar amount, for a copay under the employer’s insurance plan. For example, a $20, $30, or $40 copay for an office visit, or up to 5 times those amounts.
• Recurring Claims: charges that match the same provider and exact dollar amount for 3 previously approved and substantiated transactions. For example, a fixed monthly orthodontia payment.

Manual Substantiation

All purchases that do not qualify for auto substantiation must be manually substantiated with receipts or other documentation.

Examples include:

• Doctor, dentist, and other provider visits where the amount paid is not equal to the copay.

Always Save Itemized Receipts

You should save your itemized receipts from every healthcare FSA debit card transaction and all EOBs you receive from medical/pharmacy/dental plans.

An easy approach for keeping this information on hand is to upload copies of itemized FSA debit card receipts and EOBs to the Dashboard page of the consumer portal where they will be stored electronically. Receipts can also be attached to the expense from the mobile app using the camera on your mobile device.

EOBs contain all of the required information and are excellent sources of documentation. Credit card receipts and cancelled checks are not acceptable.

Requests for substantiation

If substantiation of an FSA debit card transaction is required, you will be notified by email or an alert on the Consumer Portal home page. FSA debit card transactions that require substantiation are displayed through messages in both the Message Center on the home page and your account summary page. You may also see if a claim requires substantiation by logging into your online account or mobile app to check the status of the claim.

How can documentation be submitted?

• Mobile app – Take a picture of the receipt with a phone camera and upload directly to claim
• Consumer portal – Upload saved copies of itemized receipts, invoices or EOBs directly to claim
• Fax – Include copy of receipt reminder with copy of itemized receipts, invoices or EOBs
• Mail – Include copy of receipt reminder with copy of itemized receipts, invoices or EOBs