Debit Card Substantiation

Step 1: Use a Medcom Debit Card to pay for eligible services and products.
Payments are automatically withdrawn from your reimbursement account, so there are no out-of-pocket costs.


Step 2: Verify–or substantiate–your purchase (required by the IRS).

  • Some merchants can provide all the IRS-required information at the point of sale. Look for pharmacies and drug stores that have an Inventory Information Approval System (IIAS) PDF or meet the IRS’ 90% rule. Most major pharmacies and drug stores have this technology eliminating the need for you to provide the receipt.
  • In some cases, a letter of medical necessity form may be required when the expense is considered both a medical expense and a personal use item.
  • Hang on to receipts in case you are later asked for verification of the purchase.
  • Be sure the specific medical condition is listed;
  • Be sure the recommended treatment is listed;
  • Be sure the duration of treatment is listed;
  • Must be signed by a licensed medical physician
  • Look for pharmacies and drug stores that have the Inventory Information Approval System (IIAS) or meet the IRS’ 90% rule. Download the most recent list merchant list PDF.
  • Hang on to receipts in case you are later asked for verification of the purchase.