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Below is the list of items typically covered by a standard FSA. For a complete list visit www.wageworks.com.
Prescription Requirement for OTC Drug PurchasesStarting 1/1/2011, a doctor's prescription will be required in order to be reimbursed for Over-The-Counter (OTC) drugs. OTC drugs requiring a prescription are indicated in the following list with the abbreviation "Rx." Please go to www.wageworks.com/healthcarereform for more information.
Lactose intolerance (over-the-counter) (Rx) Corn and callus remover (over-the-counter) (Rx) Counseling (for treatment of a medical condition) Medical equipment (for treatment of medical Allergy & sinus medicine and products Diabetic monitor, test kits, strips and supplies Monitors & test kits (over-the-counter) Antibiotic ointment (over-the-counter) (Rx) Aspirin or other pain reliever (over-the-counter) (Rx) Motion & nausea (over-the-counter) (Rx) Nasal sprays & strips (over-the-counter) (Rx) Bandages and related items (over-the-counter) Eye surgery or treatment to correct vision Occlusal guards to prevent teeth grinding (related to a medical condition or disability) Canker & cold sore treatments (over-the-counter) (Rx) Gastrointestinal medication (over-the-counter) (Rx) Cold & flu medicine (over-the-counter) (Rx) Over-the-counter health care products (eligible) (Rx) Over-the-counter products for dental ailments Contact lenses, cleaning solutions, etc. Turn over for more E
Smoking cessation (programs / counseling) Student health fees billed for services actually Prescription drugs (for non-cosmetic purposes) received (dental / medical / vision / prescription) Viagra and similar prescription medications Sunscreen with SPF 30+, sunburn creams and ointments (over-the-counter - SPF proof required) (Rx) (canes, walkers, crutches and related supplies) Therapy (for treatment of a medical condition) Wart removal treatments (over-the-counter) FSA "Maybe" Eligible Health Care Expenses Certain expenses require additional information in order to determine if they qualify. Products and services classified as "Maybe" require a written statement from your health care provider indicating (1) the diagnosis and (2) the medical necessity of the expense. Specialized items also require proof of the difference in cost: (1) the cost of standard, unmodified item, and (2) the cost of special or modified item. If you incur an expense that is classified as "Maybe," you will need to submit the above documentation with your claim.
Reconstructive surgery (following accident or Rogaine or other hair regrowth medications* Special foods (gluten-free, salt-free or other for Lodging (essential to receive medical care) Special school (for mental and physical disabilities) Cord blood storage (for future treatment of a birth defect or known medical condition) Modified equipment (difference in cost only) Dental products (for treatment of a dental Transportation, parking and related travel (difference in cost only of specialized orthopedic expenses (essential to receive medical care) (for preschool, but no kindergarten or above) Elder care (in your home or someone else's) Babysitting (work-related, in your home or someone Extended care else's, but not provided by your own dependent) (supervised program before or after school) Housekeeper who cares for child (only portion of payment attributable to work-related child care) Transportation to and from eligible care * As required or treatment for a medical condition diagnosed by a licensed health care professional.
† For a child under the age of 13 or other dependents that are physically and mentally incapable of taking care of themselves.

Source: http://per.lacity.org/bens/WW-FSA-EXPENSE_sample.pdf