No, you cannot claim the contributions to a healthcare flexible
spending account (FSA) as a medical expense.
The funds taken from your paycheck and deposited into your medical
FSA are pre-tax funds. Since it is
funded with money that has not been taxed, you cannot take a deduction for the
contributions. The medical FSA amount is
not required to be reported anywhere on your tax return and therefore it is not
required to be shown on your W-2. You
also should not report any medical expenses on your tax return that were paid
or reimbursed with funds from the medical FSA.
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