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.”

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 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