Health Care


Benefits Summary Plan Description

Health Care

Navigation - Benefits SPD


Health Care Flexible Spending Account

Eligible Expenses
Ineligible Expenses


Leidos offers the following Health Care Flexible Spending Accounts (FSAs):

  • Health Care FSA
  • Limited Purpose Health Care FSA

In 2018, a participant can set aside between $100 and $2,650  — on a pre-tax basis — to pay for eligible medical, dental, vision, and hearing care expenses. Examples of expenses include:

  • Eligible services not covered by a medical, dental or vision plan (except for cosmetic procedures);
  • Annual deductibles;
  • Copayments; and
  • Out-of-pocket expenses.

Employees enrolled in the Healthy Focus Essential or Advantage plan are eligible to participate in the Limited Purpose (HSA Compatible) FSA. The following chart compares the two types of Health Care FSAs:

(Limited Purpose Health Care FSA)
Standard Health Care FSA
  • Use it if enrolled in an HSA
  • For eligible dental and vision expenses
  • For medical and prescription drug expenses after deductible is met
  • Use it if not enrolled in Healthy Focus plan w/ HSA
  • For eligible medical, prescription drug, dental and vision expenses

Once enrolled in the Health Care Flexible Spending Account, a participant may not change the amount he or she contributes to the account, unless the participant experiences a qualified status change. See Changing Coverage (Qualified Status Changes) in the Participating in the Plans section for more information about qualified status changes.

Beginning with the 2018 FSA, participants will be able to carry over up to $500 of unused Limited Purpose FSA or Health Care FSA balance remaining at the end of the year into 2019. The carry-over feature helps participants avoid losing unused money at the end of the year!.

Under certain circumstances, IRS regulations permit continuing contributions to a Health Care Flexible Spending Account on an after-tax basis after employment or eligibility to participate in the plan ends. Contact HealthEquity at 1-844-373-6981 for information.

Eligible Expenses

Generally, any health care expense that the IRS allows as a deduction on income tax returns is eligible for reimbursement, provided it is not reimbursed from any other source. This includes expenses incurred for anyone a participant is entitled to claim as a dependent on his or her tax return, regardless of whether that dependent is covered under Leidos's medical, dental or vision plans.

Neither participant insurance premiums nor expenses for registered domestic partners are eligible for reimbursement under the Health Care Flexible Spending Account.

Below are examples of eligible health care expenses. This list is meant to provide only a summary of eligible expenses. For a more comprehensive list, log into the administrator website to view a list of eligible and ineligible expenses:

  • Acupuncture;
  • Alcohol/substance abuse treatments;
  • Ambulance services;
  • Artificial limbs;
  • Artificial teeth;
  • Birth control pills and devices prescribed by a physician;
  • Braille books and magazines;
  • Capital expense — amount paid for home-installed special equipment, or for improvements, if their main purpose is medical care for the participant, the participant's spouse, or the participant's dependent;
  • Car — the cost of special hand controls and other special equipment installed in a car for the use of a person with a disability;
  • Contact lenses/eyeglasses;
  • Copayments (under insurance plan);
  • Crutches and canes (prescribed);
  • Deductibles (under insurance plan);
  • Fees for physical and mental health services provided by:
    • Chiropodists;
    • Chiropractors;
    • Christian Science practitioners;
    • Dentists;
    • Ophthalmologists;
    • Optometrists;
    • Osteopaths;
    • Podiatrists;
    • Psychiatrists;
    • Psychologists;
    • Surgeons;
  • Fertility enhancement;
  • Guide dogs for the blind;
  • Health institute — treatment that is prescribed by a physician and the physician issues a statement that the treatment is necessary to alleviate a physical or mental defect or illness;
  • Hearing aids and diagnostic services;
  • Hospital services;
  • Laboratory fees;
  • Laser eye surgery;
  • Lead-based paint removal;
  • Learning disability treatment and special schools;
  • Legal fees to authorize treatment for mental illness;
  • Lodging/meals at hospitals or while away from home for treatment;
  • Medical conference — amounts paid for admission and transportation to a medical conference if the conference concerns the chronic illness of a participant or the participant's spouse or dependent;
  • Medical equipment (prescribed);
  • Medical information plan — amounts paid to a plan that keeps a participant's medical information so that it can be retrieved from a computer data bank for needed medical care;
  • Nursing services;
  • Operations/surgery, including abortions;
  • Orthopedic shoes (excess cost of regular shoes);
  • Over-the-counter medications (with Rx);
  • Some over-the-counter items available without RX;
  • Oxygen;
  • Prescription drugs;
  • Psychoanalysis;
  • Routine physical exams and immunizations;
  • Smoking cessation programs;
  • Special schools for the mentally and/or physically handicapped;
  • Sterilization/vasectomy;
  • Telephone and television equipment for the deaf;
  • Therapy (physical, psychiatric, occupational);
  • Transplants;
  • Transportation to or from medical treatment;
  • Weight-loss programs (only for treatment of a medical condition, not for general well-being);
  • Wheelchair; and
  • X-rays.

Ineligible Expenses

Some expenses are not eligible for reimbursement from the Health Care Flexible Spending Account. Below are examples of ineligible health care expenses. This list is meant to provide only a summary of ineligible expenses:

  • Bottled water;
  • Care of a normal and healthy baby by a nurse;
  • Cosmetic dentistry, including teeth bleaching;
  • Cosmetic medical procedures, such as face lifts;
  • Dance lessons;
  • Diaper services;
  • Electric toothbrushes, even if recommended by a dentist;
  • Funeral and burial expenses;
  • Household help;
  • Insurance premiums;
  • Medical coverage premiums;
  • Marriage counseling fees;
  • Maternity clothes;
  • Special foods, even if required for allergies;
  • Swimming lessons;
  • Toothpaste and other sundries;
  • Trips or vacations for general health improvement;
  • Vitamins, supplements or tonics (unless specifically directed to use by a medical provider to treat a specific medical condition); and
  • Weight-loss programs for general well-being.


Participants have three options in which to receive reimbursement from their HealthEquity health care flexible spending account.

  • Healthcare Debit Card — Participants can use their HealthEquity debit card at select pharmacies, healthcare providers and general merchandise stores that have an IRS-approved inventory and checkout system. In most instances, the card transaction will be automatically verified at checkout. With this verification, participant may have to submit a receipt to HealthEquity after the transaction. Participant is required to keep each receipt for tax purposes and in the event it is needed for verification.
  • Request Reimbursement Online — Participants will be able to claim funds from their health care flexible spending account online via the HealthEquity member portal. As part of the online process, they can upload the backup documentation and associate them directly to the claim. Most claims are processed within a few days after they are received and payments are sent shortly thereafter. Participant will receive a check in the mail if they do not set up their direct deposit information with HealthEquity. To set up direct deposit, complete the Direct Deposit form and submit to HealthEquity.
  • Pay Doctor/Provider Online — Participant can pay many of their eligible healthcare expenses directly from their health care flexible spending account without filling out paper claims forms. Just enter the provider's name and other requested information with the backup documentation and payment will be sent directly to the provider.

Participants in the Health Care Flexible Spending Account can be reimbursed for the full amount they contribute during the year at any time during the year, even if they do not currently have that much money in their account. If a participant leaves Leidos employment, he or she may submit claims for expenses incurred only through the employment end date; however, April 30 of the following year is the deadline for filing for reimbursement of those claims.

If participants have concerns about how a claim has been administered, or wish to appeal a claims decision, complete the Claims Appeal form and submit to HealthEquity. Additional information on relevant procedures is available in the Plan Information section.