FLEXIBLE SPENDING ACCOUNT   Employer’s offer the accounts to workers to set aside pretax dollars for eligible expenses. The money comes out of employees' paychecks, and they are reimbursed to them as they pay for medical bills. Some companies arrange for workers to get automatic reim­bursements for certain expenses, while others require employees to submit forms and receipts. The money has to be spent during the calendar year, although many employ­ers offer a grace period until mid-March.   Time is running out to spend your money, if you're one of the savvy workers who socked cash into a tax-free account for health expenses this year. Many employees have until March to empty any money re­maining in their employer-sponsored use-it-or-lose-it flexible spending accounts for healthcare. And some participants face an earlier deadline of Dec. 31. If you don't want a chunk of your money to slip back into the account administrator's clutches, there are lots of ways to use whatever is left. Many items on your favorite pharmacy's shelves, from ban­dages to rash creams, can qualify for FSA reimbursement. You can stock up on everyday medicines or make a visit to the dentist or eye doctor. In addition, don't forget the money you've already spent this year. Scan your checkbook and credit-card statements for any previous medical bills that you may have for­gotten to submit.   Eligible expenses:   Although individual employers can tailor their flexible spending accounts, an array of expenses, including many over-the-counter treatments, are typically cov­ered. Among them:   Bandages          Blood-pressure monitors Birth-control pills Eye surgery, including LASiK Head-lice treatment Laxatives   Nicotin patches Condoms Doctors bills Dental treatment Contact lenses and eyeglasses Carpal tunnel wrist support Diaper-rash ointment Pregnancy test kits Prescription medicines Psychiatric care Rubbing alcohol Sleeping aids Thermometers Weight-loss programs ordered by a physician   Ineligible expenses:   Deodorant Hair transplants Gym dues Maternity clothes Veterinary fees Toothpaste Sunscreen Teeth-whitening products Lip balm Nutritional supplements Medicines from other countries