Can I purchase large quantities of OTC items?

Reasonable quantities of OTC items are reimbursable if purchased for either existing or imminent medical conditions. If large quantities are necessary for the treatment of an existing condition, the medical practitioner must indicate on the Certification of Medical Necessity form that the quantity being purchased is necessary for the treatment of the diagnosed medical condition.

It seems to me that if you stick to “reasonable quantities” rather than “large quantities,” at least when it comes to cold medicine at the end of the year, you could easily argue that that colds and influenza are imminent.

Note that OTC expenses cannot be *deducted* (when you itemize your deductions on your tax return), but they can be *reimbursed* via the flexible spending account.