Yes, the expense of a self-administered pregnancy test kit qualifies as an expense for medical care even though it tests the healthy functioning of the body rather than attempting to detect disease, according to guidance from the IRS.

A health FSA is only permitted to reimburse medical expenses as defined in Internal Revenue Code Sec. 213(d). Under Code Sec. 213(d)(1)(A), medical care expenses include amounts paid related to the diagnosis, mitigation, treatment, cure or prevention of disease, or any condition affecting any structure or function of the body, including obstetrical services. Diagnosis includes the determination of the absence of disease, and may involve testing for changes in the function of the body unrelated to disease.

The IRS explains that Code Sec. 213 does not limit the deduction to amounts paid for the least expensive form of medical care applicable. Further, a physician's recommendation, while often important to determine whether certain expenses are for medical or personal reasons, is unnecessary when the expenditures are for items wholly medical in nature and that serve no other function.

Source: Rev. Rul. 2007-72, I.R.B. 2007-50, December 10, 2007.