Fidelity Health Substantiation Requirements Guide

This guide outlines the substantiation requirements for Health Care Flexible Spending Accounts (FSA) and Health Reimbursement Arrangements (HRA) as mandated by the Internal Revenue Service (IRS). It explains that all transactions, including those made with healthcare payment cards, must be substantiated to verify that purchases qualify as medical expenses. The document addresses common misconceptions regarding receipt requirements, emphasizing that itemized receipts are necessary for many services. It details two substantiation processes: auto-substantiation and manual substantiation. Auto-substantiation occurs through methods such as copay matching and recurring claims, while manual substantiation is required for transactions that do not meet auto-substantiation criteria. The guide specifies the information required on documentation, including the name of the service provider, date of service, and detailed descriptions of services. Employees are advised to save itemized receipts and documentation to avoid suspension of their Health Care FSA/HRA balance.