Qualified Medical Expenses
Your HSA can be used for a wide
range of medical goods and services, as well as for certain types of
health insurance premiums. Below are abbreviated lists of both
qualified and non-qualified expenses. For a complete list, please see
the IRS Publication 502, Medical and Dental Expenses.
Qualified Medical Expenses - Acupuncture
- Alcoholism or drug addiction treatment
- Ambulance services
- Artificial limbs
- Artificial teeth
- Bandages
- Birth control pills and other prescription contraceptives
- Braille books and magazines (excess cost)
- Breast reconstruction surgery
- Car modifications
- Certain home improvements
- Certain nonprescription/over-the-counter-drugs
- Chiropractor
- Christian Science practitioner
- Contact lenses
- Crutches, purchase or rental
- Dental treatment
- Diagnostic devices
- Disabled dependent care expenses
- Eye surgery
- Eyeglasses
- Fertility enhancement
- Guide dog or other animal
- Hearing aids
- Home care
- Lead-based paint removal
- Legal fees to authorize treatment of mental illness
- Legal termination of pregnancy
- Lifetime care-advance payments
- Long-term care
- Medical conferences concerning chronic illnesses
- Nonprescription medicines
- Nursing home
- Nursing services
- Optometrist
- Over–the-counter drugs
- Oxygen
- Prescription medications
- Psychoanalysis (other than related to training)
- Smoking cessation programs
- Special education (if prescribed by doctor)
- Special home for mentally challenged person
- Sterilization (reproductive)
- Telephone or television for hearing
- Therapy prescribed as treatment
- Transplants (costs of donor)
- Transportation and other travel costs for medical care
- Weight loss program (if prescribed by doctor)
- Wheelchair
- Wig (for hair loss if prescribed by doctor)
Non-qualified Medical Expenses - Babysitting, childcare, and nursing services for a normal, healthy baby
- Controlled substances in violation of federal law
- Cosmetic surgery aimed at improving appearances
- Dancing lessons
- Diaper services, unless they are needed to relieve the effects of a particular disease
- Electrolysis or hair removal
- Expenses used in figuring health coverage tax credit
- Funeral expenses
- Future medical care
- Hair transplant
- Health club dues
- Household help other than that qualifying as long term care
- Illegal operations and treatments
- Insurance premiums other than those explicitly included
- Liposuction
- Maternity clothes
- Medicines imported from another country
- Nutritional supplements unless prescribed for a medically diagnosed condition
- Personal use items unless specifically included
- Swimming lessons
- Teeth whitening
- Veterinary fees, except for guide or assistance animals
- Weight-loss program