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OVER-THE-COUNTER MEDICAL PURCHASES

Section 9003 of the Affordable Care Act (ACA), enacted on March 23, 2010, revises the definition of qualified medical expenses as they relate to over-the-counter items.

Click here to learn more.


QUALIFIED HSA EXPENSES

An eligible medical expense is defined in Section 213 (d) of the Internal Revenue Code. Below is a quick reference list that may help determine whether an expense is eligible for HSA reimbursement.

For more detailed information, please refer to IRS Publication 502 titled, “Medical and Dental Expenses.”


Alphabetical List of Qualified HSA Expenses
Q.  A
A.

Abortion

 

Accupuncture

 

Alcoholism Treatment

 

Ambulance

 

Annual Physical Exam

  • See 'Physical Examination'

Artificial Limb

 

Artificial Teeth

 

Autoette

  • see 'wheelchair'

 

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Q.  B
A.

Bandages

 

Birth Control Pills

 

Body Scan

 

Braces

 

Braille Books and Magazines

  • If cost is greater than regular printed edtion

Breast Pump & Supplies

 

Breast Reconstruction Surgery

  • Following a mastectomy for cancer

 

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Q.  C
A.

Capital Expenses for Home Improvements

  • Providing the main purpose is medical care for you, your spouse, or your dependent. 

Car

  • Special design
  • Cost of operation
  • See 'Transportation'

Chiropractor

 

Christian Science Practitioner

 

Contact Lenses & Solution

  • Also see 'Eye Glasses' and 'Eye Surgery'

Crutches

 

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Q.  D
A.

Dental Treatment

  • Teeth Whitening is not included

Dentures

 

Dermatologist

 

Diagnostic Services

 

Disabled Dependent Care Expenses

 

Drug Addictions

 

Drugs

  • See 'Medicines'

 

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Q.  E
A.

Eye Glasses

 

Eye Surgery

  • Lasik
  • Radial Keratotomy
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Q.  F
A.

Fertility Enhancement

  • In Vitro Fertilization
  • Reversals of sterilization surgeries

Flu Vaccinations

Founder's Fee

  • See 'Lifetime Care - Advance Payments'
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Q.  G
A.

Guide Dog or Other Service Animal

  • Includes Buying, Training, and Maintaining

Gynecologist

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Q.  H
A.

Health Institute

 

Health Maintenance Organization (HMO)

  • See 'Insurance Premiums'

Hearing Aids

 

Home Care

  • See 'Nursing Services'

Home Improvements

  • See 'Capital Expenses'

Hospital Services

  • Covers Inpatient Care
  • See 'Lodging'
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Q.  I
A.

ID Bracelets (Medical)

 

Insulin

 

Insurance Premiums

  • Hospitalization, Surgical Services, X-Rays
  • Prescription Drugs
  • Insulin
  • Dental Care
  • Replacement of Lost or Damaged Contact Lenses
  • Long-Term Care (subject to additional limitations) See 'Qualified Long-Term Care Insurance Contracts' under 'Long Term Care'
  • See 'IRS Publication 502' for full description

Intellectually and Developmentally Disabled, Special Home for 

 

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Q.  J
A.
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Q.  K
A.
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Q.  L
A.

Labratory Fees

 

Laser Eye Surgery


Lead-Based Paint Removal

 

Learning Disability

  • See 'Special Education'

Legal Fees

 

Lifetime Care - Advance Payments

  • Dependants with Disabilities
  • Chronically Ill Individuals
  • Payments for Future Medical Care

Lodging

  • Meals and Lodging at Hospitals While Receiving Medical Care
  • See 'Nursing Home'

Long-Term Care

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Q.  M
A.

Meals

 

Medical ID Bracelets


Medical Conferences

 

Medical Information Plan

 

Medicines

  • Imported Medicines and Drugs
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Q.  N
A.

Neurologist

 

Nursing Home


Nursing Services

 

 

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Q.  O
A.

Obstetrician

 

Operations


Optometrist

  • See 'Eyeglasses'

Oral Surgery

 

Organ Donors

  • See 'Transplants'

Orthopedic Shoes

 

Osteopath


Oxygen

  • Includes Related Equipment

 

Over-the-Counter Medicines

  • Must Have a Prescription
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Q.  P
A.

Pediatrician


Physician

 

Physical Examination


Pregnancy Test Kit


Prosthesis

  • See 'Artificial Limb'

Prescription Medicines

 

Psychiatric Care


Psychoanalysis


Psychologist

 

 

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Q.  Q
A.
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Q.  R
A.
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Q.  S
A.

Special Education


Sterilization


Stop-Smoking Programs


Surgery

  • See 'Operations'

 

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Q.  T
A.

Telephone

  • Telecommunications Device for the Deaf (TDD)
  • Teletypewriter (TTY)

Television

  • Equipment That Displays Subtitles (Hearing Impaired)

Therapy


Transplants


Transportation

  • Expenses Essential to Receiving Medical Care

Tuition

  • See 'Special Education'
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Q.  U
A.
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Q.  V
A.

Vaccinations

Vasectomy


Vision Correction Surgery

  • See 'Eye Surgery'

 Vitamins

  • Must Have a Prescription
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Q.  W
A.

Weight-Loss Program


Wheelchair


Wig

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Q.  X
A.

X-Ray

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Q.  Y
A.
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Q.  Z
A.
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