Health
Savings Accounts, Qualified Expenses:
Qualified medical
expenses are those expenses paid for medical care as described in
Section 213(d) of the Internal Revenue Code. Insurance premiums
are considered qualified medical expenses when they are for payment
for a health plan as stated in Section 220(d)(2) of the code. IRS
Publication 502, titled "Medical and Dental Expenses", provides
more detailed information on eligible expenses.
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. This information
is provided with the understanding that we are not providing tax
advice. Tax advice should be obtained from a professional tax advisor.
IRS Publication 502 can be ordered from the IRS by calling 1-800-TAX-FORM
(1-800-829-3676).
| 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 outpa-
tient 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
|
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