Eligible medical expenses that can be paid for with
tax-free HSA withdrawals.
An eligible medical expense is defined as those
expenses paid for care as described in Section 213 (d) of the Internal Revenue
Code. Below are two lists deductible and non-deductible medical expenses
which may help determine whether an expense is eligible for HSA reimbursement.
The lists are intended to serve as a quick reference and are provided with the
understanding that it is not our intention to offer or provide tax advice. For
more detailed information, please refer to IRS Publication 502 entitled,
Medical and Dental Expenses.
|
|
|
|
abortion acupuncture air conditioner (when necessary for relief from an allergy or for relief from difficulty in breathing) alcoholism treatment ambulance anesthetist arch supports artificial limbs autoette (when
used for relief of sickness/disability) birth control pills (by prescription) blood tests blood transfusions braces cardiographs chiropractor Christian Science Practitioner contact lenses contraceptive devices (by prescription) convalescent home (for 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 health institute prescribed by a doctor 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 |
lead paint removal legal fees lodging (away
from home for outpatient care) metabolism tests neurologist nursing (including
board and meals) obstetrician operating room costs ophthalmologist optician optometrist oral surgery organ transplant (including donors 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) ultra-violet ray treatment vaccines vasectomy vitamins (if
prescribed) wheelchair x-rays |
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 the handicapped other than an autoette or special equipment stop-smoking programs swimming pool travel for general health improvement tuition and travel expenses a problem child to a particular school weight loss programs (subject to change under new
IRS guidelines) |
|
pay for: 1) a health plan during any period of
continuation coverage required under any federal law, 2) a qualified long-term care insurance contract, 3) a health plan during
a period in which the individual is receiving unemployment compensation under any federal or state
law. |
||