Yes, the money put in is yours to use for qualified expenses. However, in order to utilize this money without paying taxes you must follow the IRS rules. As such, the plan is required to substantiate claims for all debit card transactions. For debit card transactions that can be approved by one of the IRS approved electronic methods, you will not need to provide a receipt, but you will need to keep copies of all receipts for all services you use the debit card for.
