Transportation costs of disabled individual commuting to and from work

A disabled individual's commuting costs to and from work are personal expenses and not expenses for medical care. Therefore, transportation costs of disabled individuals commuting to and from work reimbursement is not eligible with a flexible spending account (FSA), health savings account (HSA), health reimbursement arrangement (HRA), limited-purpose flexible spending account (LPFSA) or a dependent care flexible spending account (DCFSA).