The take care Card can be used only at qualified locations. This Card may not be used at all merchants that accept Visa debit cards or at any ATM.
For example, it works at providers like pharmacies, doctor's offices, vision care centers, hospitals, etc.
These IRS-imposed limitations help to insure that the Card is used only when paying qualified expenses. When the Card is swiped at a qualified location and there is a sufficient balance available in the participant's take care account, the Card swipe is approved.