An Eligible HSA 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.”
An Important Note on HSAs and Over-the-Counter 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.