Qualified Expenses The following lists are intended to serve as a quick reference to help determine whether or not an expense may be eligible for tax-free reimbursement from an HSA. These lists are illustrative and not meant to be exhaustive.  There have been thousands of cases involving the many nuances of what constitutes “medical care” under the Internal Revenue Code, which governs Health Savings Accounts.  A determination of whether an expense is qualified as “medical care” is based on all the relevant facts and circumstances.  To be an expense for medical care, the expense has to be primarily for the diagnosis, cure mitigation, treatment, or prevention or alleviation of a physical or mental defect or illness. The determination often hangs on the word “primarily.” This information is provided with the understanding that HSAEd is not providing tax advice. Tax advice should be obtained from a professional.  Additional information is available from IRS Publication 502 (available through www.irs.gov or by calling 1-800-TAX-FORM).  Consult your physician and tax advisor, if you have questions. Qualified Medical Expenses Eligible For Reimbursement
Acupuncture Alcoholism treatment Ambulance services Anesthesia Artificial limbs Birth control pills (by prescription) Blood tests Braces Cardiographs Chiropractic services Contact lenses Contraceptive devices Crutches Dental treatments Dental x-rays Dentures Diagnostic services Drug addiction therapy Eyeglasses Hearing aids and batteries Hospital services Insulin Lab tests		Optician services Oral surgery Organ transplants (including donor’s expenses) Orthopedic shoes Oxygen and oxygen equipment Physician services Physiotherapist Postnatal treatments Prenatal care Prescription medicines Psychiatric services Psychotherapy Splints Sterilization Surgery Therapy equipment Vaccines Vasectomy Vitamins (if prescribed) Wheelchairs X-rays
Expenses Not Eligible For Reimbursement
Advance payment for services to be rendered next year Athletic club membership 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 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 Vitamins (non-prescription) Weight loss programs (e.g., Weight Watchers)