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. However, American Health Value is not engaged in rendering tax advice and for more detailed information, please refer to IRS Publication 502 titled, “Medical and Dental Expenses.”

Eligible HSA Medical Expenses

abdominal supports acupuncture air conditioner (relief allergy/breathing problems) alcoholism treatment ambulance anesthetist arch supports artificial limbs autoette (used for relief of sickness/disability) blood tests blood transfusions braces cardiographs chiropractor Christian Science Practitioner contact lenses convalescent home (medical treatment only) crutches dental treatment dental x-rays dentures dermatologist diagnostic fees diathermy drug addiction therapy drugs (prescription) elastic hosiery (prescription) eyeglasses fees paid to doctor prescribed health institute FICA and FUTA tax paid for medical care service fluoridation unit guide dog gum treatment gynecologist healing services hearing aids and batteries hospital bills hydrotherapy insulin treatments lab tests lead paint removal legal fees (to authorize treatment for mental illness)

lodging (away from home outpatient care) metabolism tests neurologist nursing (including board and meals) obstetrician operating room costs ophthalmologist optician optometrist oral surgery organ transplant (including donor’s expenses) orthopedic shoes orthopedist osteopath over the counter drugs oxygen and oxygen equipment pediatrician physician physiotherapist podiatrist postnatal treatments practical nurse for medical services prenatal care prescription medicines psychiatrist psychoanalyst psychologist psychotherapy radium therapy registered nurse special school costs for the handicapped spinal fluid test splints sterilization surgeon telephone or TV equipment to assist the hard of hearing therapy equipment transportation expenses (relative to health care) ultraviolet ray treatment vaccines vasectomy vitamins (if prescribed) wheelchair x-rays

* Federally Qualified HSA: To have a Federally Qualified HSA, you must purchase and maintain a high-deductible insurance policy and you cannot be covered by another low-deductible insurance policy.

* Note on compliance with your health plan: This Internet site describes services and benefits of the American Health Value HSA Account, which are subject to change without notice.  It is not intended to provide legal, health, or tax advice.  Consult your own legal, medical, and tax counsel for guidance on issues that may be affected by your specific circumstances.

* Please note the conditions of your plan: If you intend to use the American Health Value HSA to pay your deductible or other services covered under you health care plan, we strongly recommend that you always comply with the conditions of your plan, including pre-certification requirements.