How to Use Your HSA, HRA, or FSA
Having a health savings account (HSA), flexible spending account (FSA), or health reimbursement account (HRA) is a great way to save money on medical expenses.
What HSA, FSA, and HRA expenses can be reimbursed?
HSA (Health Savings Account) or Health Care FSA (Flexible Savings Account):
You can reimburse yourself for medical and dental expenses that qualify as federal income tax deductions (whether or not they exceed the IRS minimum applied to these deductions) under Section 213(d) of the tax code.
HRA (Health Reimbursement Account):
Your employer determines which health care expenses are eligible under an HRA. To determine if the below listed expenses can be paid by your HRA, please refer to your coverage plan.
View a complete list of eligible expenses for HSA, FSA, and HRA reimbursement.
Getting reimbursed
An FSA (flexible spending account) and HRA (health reimbursement account) require two forms of documentation. The IRS has strict rules on how FSA/HRA expenses can be paid, so it’s really important to follow the instructions on your Health Care Reimbursement Form.
1. To download the appropriate Health Care Reimbursement Request Form, visit Customer Forms
2. Read the claim form closely, and call us at 1 (800) 244-6224 if you have questions.
- One claim form can be used to request up to three expenses.
- Use additional claim forms if you need them.
3. Mail or fax claim forms to Cigna Healthcare℠
By mail
Cigna Healthcare
P.O. Box 182223
Chattanooga, TN 37422-7223
Fax to: 1 (877) 823-8953 or 1 (859) 410-2432
FSA, HRA, and HSA Frequently Asked Questions
1"Medical care" expenses as defined by IRS Code, Section 213(d) include amounts paid for the diagnosis, treatment, or prevention of disease, and for treatments affecting any part or function of the body. The expenses must be to alleviate or prevent a physical defect or illness. Expenses for solely cosmetic reasons generally are not expenses for medical care. Examples include face lifts, hair transplants, and hair removal (electrolysis). Also, expenses that are merely beneficial to one's general health (for example, vacations) are not expenses for medical care.
HRAs can only be chosen together with certain plan types. Your HRA is self-funded by your employer, who is solely responsible for contributing the funds used to pay benefits under your plan using the funds in your HRA. You are not required to make any contribution to the HRA account, either pursuant to a salary deduction election or otherwise under a Section 125 cafeteria plan. You may not enroll under this option if you are considered self-employed (including partners and more-than-2% shareholders in a subchapter S corporation).You cannot open an HSA if, in addition to coverage under an HSA-qualified High Deductible Health Plan ("HDHP"), you are also covered under a Health Flexible Spending Account (FSA) or an HRA or any other health coverage that is not a HDHP.
If you have elected to enroll in an HSA plan, you expressed your interest in opening a Health Savings Account with an HSA service provider. The HSA service provider you choose will contact you and provide you with an HSA enrollment form, a signature card, a request for information for any Customer Identification Program compliance and other related materials necessary to open an HSA account with the HSA service provider. In order to open an HSA with the HSA service provider, you must:
In a timely manner, complete, sign and submit all the forms required by the HSA service provider; and
Be found to meet all of the requirements prescribed by the HSA service provider.
If you are enrolled in a Cigna Healthcare Individual and Family Health Savings Plan, you will need to contact the HSA service provider of your choice to set up a Health Savings Account to pair with your Health Savings Plan.
If you are offered a Cigna Healthcare-administered HDHP through your employer and your employer has not selected the Cigna Healthcare-preferred HSA service provider, you may open the HSA with an HSA custodian/trustee that is either arranged by your employer or that you personally select. You must agree to complete necessary forms and meet the requirements set forth by the HSA custodian/trustee pertaining to the establishment and operation of your HSA.
The HSA provider and/or trustee/custodian will be solely responsible for all HSA services, transactions and activities related thereto. Neither your employer nor Cigna Healthcare is responsible for any aspects of the HSA services, administration and operation.
Prior to enrollment with an HSA provider, you must certify that you have enrolled or plan to enroll under a HDHP and are not covered under any other health coverage that is not a HDHP.