Yes, you can use a flexible spending account (FSA) to pay for SMILE Pro in NYC. The IRS lists eye surgery to treat defective vision, including laser eye surgery, as a qualified medical expense in Publication 502. Because SMILE Pro corrects nearsightedness and astigmatism, the pre-tax dollars in your FSA can go directly toward clearer vision.
At Kelly Vision, Dr. James Kelly and Dr. Ashley Brissette are among the only surgeons in New York City offering SMILE Pro with the ZEISS VisuMax 800. Dr. Kelly alone has performed more than 50,000 LASIK, SMILE, and PRK procedures over 30 years. In this blog, our team explains how FSA coverage works for SMILE Pro, how much you can set aside, and how to time your procedure so none of your benefits go to waste.
Is SMILE Pro an FSA-Eligible Expense?
SMILE Pro is an FSA-eligible expense because it corrects a vision problem rather than changing your appearance. Health FSAs reimburse the same qualified medical expenses the IRS outlines in Publication 502. In Revenue Ruling 2003-57, the IRS explained that laser surgery to correct nearsightedness promotes the proper function of the body and counts as medical care.
Costs connected to SMILE Pro that generally qualify include:
- The SMILE Pro procedure itself, for one or both eyes
- Pre-operative testing and diagnostic measurements
- Post-operative follow-up visits
- Prescription eye drops used during recovery
- An enhancement procedure, if Dr. Kelly or Dr. Brissette recommends one
Your consultation at Kelly Vision is complimentary, so you can find out whether you are a candidate before spending any FSA funds. Some plan administrators ask for an itemized receipt showing the procedure and date, which our team can provide.
How Much Can I Put in My FSA for SMILE Pro?
For 2026, you can contribute up to $3,400 to a health FSA, according to IRS Revenue Procedure 2025-32. That figure is a $100 increase over the 2025 limit of $3,300. Employers may set a lower cap, so check your plan details during open enrollment.
The contribution limit applies per employee, not per household. If you and your spouse each have an FSA through your own employers, each of you can contribute up to $3,400. Pooling two accounts can cover a larger share of SMILE Pro for both eyes.
FSA funds can also be used for a spouse's or dependent's qualified medical expenses. A partner who is planning vision correction at the same time may be able to draw from the same account.
When Should I Schedule SMILE Pro to Get the Most From My FSA?
The best time to schedule SMILE Pro is early in your plan year, once you have elected an FSA amount based on your quote. Under the rules described in IRS Publication 969, your full annual election is available at any point during the coverage period, even before it has all come out of your paycheck. For calendar-year plans, a January procedure lets you use your entire election right away.
Most FSA funds are use-it-or-lose-it, but your employer may offer one of two safety nets:
- A grace period of up to two and a half months after the plan year ends to spend remaining funds
- A carryover of up to $680 in unused 2026 funds into the 2027 plan year
Planning ahead makes a difference. Book your free consultation before open enrollment closes so Dr. Kelly or Dr. Brissette can confirm your candidacy. Most SMILE Pro candidates are over 18 with a prescription that has been stable for at least a year, and our coordinator will give you a quote to guide your election.
Can I Use an HSA for SMILE Pro Instead?
Yes, a health savings account (HSA) can also pay for SMILE Pro, since HSAs follow the same qualified medical expense rules as FSAs. The biggest difference is flexibility: HSA balances roll over every year with no use-it-or-lose-it deadline. HSAs are available only to people enrolled in a high-deductible health plan.
For 2026, HSA contribution limits are $4,400 for self-only coverage and $8,750 for family coverage. Those limits rise to $4,500 and $9,000 in 2027, according to IRS Revenue Procedure 2026-24.
Generally, you cannot contribute to an HSA and a general-purpose health FSA in the same year. A limited-purpose FSA, which covers dental and vision expenses, is the exception and can be paired with an HSA to put even more pre-tax money toward SMILE Pro.
What If My FSA Doesn't Cover the Full Cost of SMILE Pro?
If your FSA covers only part of the cost, Kelly Vision offers several ways to pay the balance. Many patients combine pre-tax FSA dollars with a monthly payment plan. Available options include:
- 0% financing
- Monthly payments as low as $42
- CareCredit and ALPHAEON CREDIT
- Major credit cards, cash, checks, and money orders
Our surgical coordinator will walk you through pricing and payment choices during your free consultation. You can also explore our financing options ahead of your visit.
How to Pay for SMILE Pro in NYC With Your FSA
Paying for SMILE Pro in NYC with your FSA takes just a few steps:
- Schedule a free consultation at Kelly Vision to confirm your candidacy and receive a quote.
- Review your FSA plan's contribution limit, deadlines, and grace period or carryover rules.
- Elect your contribution during open enrollment based on your quote.
- Book your SMILE Pro procedure with Dr. Kelly or Dr. Brissette.
- Pay with your FSA debit card, or submit an itemized receipt to your plan administrator for reimbursement.
Keep copies of every receipt in case your plan administrator requests documentation later.
Questions About Paying for SMILE Pro? Dr. Kelly and Dr. Brissette Can Help
Using your FSA is one of the smartest ways to make SMILE Pro more affordable, and the team at Kelly Vision is here to help you plan every step. Dr. James Kelly is a board-certified ophthalmologist and the Director of Refractive Surgery Education for Northwell Health and The Manhattan Eye, Ear & Throat Hospital. Dr. Ashley Brissette is a double board-certified ophthalmologist and Director of Refractive Surgery at Weill Cornell Medicine.
Together, they offer a boutique, one-on-one experience at our practice in New York City, from your first consultation through your final follow-up. Contact us today to book your free consultation for SMILE Pro in NYC.
This information is provided for educational purposes only and does not replace advice from a tax professional, your FSA plan administrator, or a consultation with a board-certified ophthalmologist. Plan rules, eligibility, and outcomes vary from patient to patient.
