The IRS now requires that the Benefits Card can only be used at health care providers who have a health care-related merchant category code (such as physicians, dentists, vision care offices, hospitals, and other medical care providers) or at grocery stores, discount stores and pharmacies who utilize an Inventory Information Approval System (IIAS).

You may not use the Benefits Card at any merchant, including pharmacies, that does not have a health care related merchant category code unless that merchant or pharmacy utilizes an IIAS.

• When utilizing an IIAS, the Benefits Card may be used to purchase only those items identified on a list of eligible medical expenses maintained by the merchant.
  
  
• When purchasing eligible health care-related items AND ineligible non-health care-related items, the merchant will only accept the Benefits Card as payment for the health care-related items. You must pay for the ineligible items with another form of payment (cash, personal credit or debit card, etc).
  
  
• In rare circumstances, purchases made at merchants utilizing an IIAS may fail to process appropriately. In those cases, you will be required to submit substantiating documentation as described below. You must maintain proper documentation for purchases made with your Benefits Card.
  
  

• A list of merchants utilizing an IIAS is available online at wwws.corphealthsys.com/forms/IIAS. Please note that some merchants, including Walgreens, have implemented a custom IIAS solution and do not appear on this list.

Please remember to keep documentation for all purchases made with the Benefits Card. Per IRS regulations,
we may be required to request itemized receipts to verify the eligibility of purchases made with the card.

• Valid documentation of a purchase must include the dollar amount, date of service, name of provider, and a description of the purchased service or product. For over-the-counter health care items, the name of the product must be listed on the receipt.
  
  
• Any receipt that does not contain the detailed information described above is not acceptable. Credit card receipts are not acceptable.
  
  
• If the requested receipt is lost or otherwise unavailable, most providers can provide a detailed statement documenting FSA eligible purchases.

Important point to remember: You cannot use your Benefits Card at stores that do not participate in IIAS, even if you have used your Benefits Card at these stores before. (Your transaction will be declined.)