Click Here to Download the complete list of Qualified Expenses

 

Qualifying Medical Care Expenses under HSA Plans

A Health Savings Account (HSA) can be used to pay for "qualified medical care expenses" of

1. The insured,
2. His or her spouse, or
3. Dependent children

"Qualifying Medical Care Expenses" are described in IRS Publication 502. Such medical expenses are qualified only to the extent they are not covered by insurance or otherwise.

In addition, "Qualified Medical Care Expenses" must be incurred after the HSA has been established.

The following are a few examples of "Qualifying Medical Care Expenses" eligible for HSA reimbursement:

• Medicine, drugs, birth control pills, and vaccines that your doctor prescribes and that are FDA approved.

• Medical doctors, dentists, eye doctors, chiropractors, osteopaths, podiatrists, psychiatrists, psychologists, physical therapi
• sts, acupuncturists and psychoanalysis (medical care only)

• Medical Exams, x-ray and laboratory services, insulin treatment and whirlpool baths the doctor prescribed

• Nursing help. If you pay someone to do both nursing and housework, you can be reimbursed only for the cost of the nursing help.

• Hospital care (including meals and lodging), clinic costs and lab fees

• Medical treatment at a center for substance abuse.

• Medical aids such as hearing aids (and batteries), false teeth, eyeglasses, contact lenses, braces, orthopedic shoes, crutches, wheelchairs, guide dogs and the cost of maintaining them

• Ambulance service and other travel costs to get medical care. If you use your own care, you can claim what you spend for gas and oil to go to and from the place you received the care; or your can claim 10 cents a mile. Add parking and tolls to the amount you claim under either method.
  

Generally, health insurance premiums are NOT"Qualifying Medical Care Expenses" except for the following:

• Qualified long-term care insurance
• COBRA health care continuation coverage
• Health care coverage while an individual is receiving unemployment compensation
• In addition, for individuals over age 65, premiums for Medicare A or B, Medicare HMO, an the employee share of premium for employer-sponsored health insurance.
• Premiums for Medigap policies are NOT qualified medical expenses.
  

You cannot obtain HSA reimbursement for:

• Life insurance or income protective policies
• The hospital insurance benefits tax, withheld from you pay as part of the
• Social Security tax or paid as part of Social Security self-employment tax.
• Nursing care for a healthy baby.
• Illegal operations or drugs.
• Travel your doctor told you to take for rest or change
• Cosmetic surgery
• Teeth Bleaching

The following lists provide a brief summary of the information described in the Internal Revenue Code and IRS publication. The lists are intended to serve as a quick reference to help determine whether or not an expense may be eligible for HSA reimbursement.

Qualified Medical Expenses Eligible for reimbursement

Abortion
Acupuncture
Air conditioner (when necessary for relief from an allergy or for relief from difficulty in breathing)
Alcoholism treatment
Ambulance
Anesthetists
Artificial limbs
Autoette (when used for relief
of sickness or disability)
Birth control pills (by prescription)
Blood tests
Braces
Cardiographs
Chiropractor
Christian Science Practitioner
Contact lenses
Contraceptive devices
Convalescent home (for medical treatment only)
Crutches
Dental treatment
Dental x-rays
Dentures
Dermatologist
Diagnostic fees
Diathermy
Drug addiction therapy
Drugs (prescription)
Eyeglasses
Fees paid to health institute
prescribed by a doctor
FICA and FUTA tax paid for medical
care service
Fluoridation unit
Guide dog
Gynecologist
Healing services
Hearing aid and batteries
Hospital bills
Hydrotherapy
Insulin treatments
Lab tests
Lead paint removal
Legal fees (to authorize treatment for a mental illness)
Lodging (away from home for outpatient care)
Metabolism tests
Neurologist
Nursing (including board and meals)
Obstetrician
Operating room costs
Ophthalmologist
Optician
Oral surgery
Organ transplant (including donor's expenses)
Orthopedic shoes
Orthopedist
Osteopath
Oxygen and oxygen equipment
Pediatrician
Physician
Physiotherapist
Postnatal treatments
Practical nurse for medical
services
Premiums for long-term care
insurance
Premiums for continuation coverage
required by Federal law (COBRA)
premiums for insurance received while
receiving unemployment compensation
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
hearing impaired
Therapy equipment
Transportation expenses (relative to health care)
Ultra-violet ray treatment
Vaccines
Vasectomy
Vitamins (if prescribed)
Wheelchair
X-rays

Expenses not eligible for reimbursement

Advance payment for services to be rendered next year
Athletic club membership
Automobile insurance premium
Allocable to medical coverage
Boarding school fees
Bottled water
Commuting expenses of a disabled person
Cosmetic surgery and procedures
Cosmetics, hygiene products and similar items
Diaper service
Domestic help
Funeral, cremation or burial expenses
Health programs offered by resort
Hotels, health clubs and gyms
Illegal operations and treatments
Illegally procured drugs Maternity clothes
Nonprescription medication
Premiums for life insurance, income
Protection, disability, loss of limbs, sight or similar benefits
Scientology counseling
Social activities
Special foods or beverages specially designed car for handicapped
other than autoette or special equipment
Stop smoking programs
Swimming pool
Travel for general health improvement
Tuition and travel expenses for sending a problem child to a particular school
Weight loss programs