The rules regarding what is and is not a HSA qualified medical expense can change at any time. The IRS determines when and what those changes will be. The following expenses are generally qualified and you may be able to pay for these expenses with money from your HSA plan.
Acupuncture
Alcoholism – treatment
Ambulance
Autoette or Wheelchair
Bandages
Birth Control Pills
Blind Persons Services
Braces – Dental
Capital Expenditures – home modifications for handicapped – primary purpose must be medical care
Car Equipment – to accommodate wheelchair and/or handicapped controls
Childbirth Preparation Classes
Chiropractic
Christian Science Treatment
COBRA premiums and health insurance for those on unemployment compensation
Contact Lenses – including saline solution and enzyme cleaner
Crutches
Deaf Persons – hearing aid and batteries, hearing aid animal and care, lip reading expenses, special education, modified telephone
Dental Fees
Dentures
Diagnostic Fees
Diapers (adult disposable) – used due to severe neurological disease
Doctor’s Fees
Domestic Aid – rendered by a nurse
Drug Addiction – including meals and lodging at therapeutic center
Drugs – prescription or over-the-counter *
Dyslexia Language Training
Elevator for Alleviation of Cardiac Condition
Eyeglasses and Examination Fees
Fluoride Treatment – on advice of a dentist
Guide dog or other animal, including its maintenance
Halfway House – adjustment to mental hospital
Healing Services Fees
Health Maintenance Organizations
Hearing Aids and batteries
Hospital Care
Insulin
Laboratory Fees
Laser eye surgery
Lead Paint Removal
Legal Expenses – authorizing treatment of mental illness
Lifetime Medical Care – prepaid; retirement home
Limbs – artificial
Lodging (treatment related, and with restrictions, up to $50 per person)
Long-Term Care Insurance premiums
Long-Term Care qualified services
Mattress – prescribed for alleviation of arthritis
Medical conference fees (relating to chronic illness; no lodging or meals)
Medicare Parts A and B premiums or Medicare Advantage premiums
Membership Fees – association furnishing medical services, hospitalization, and clinical care
Nursing Home – medical reasons
Nursing Services – board and Social Security paid by taxpayers
Obstetrical Expenses
Operations – other than cosmetic
Optometrists
Orthodontia including braces
Orthopedic Shoes – excess costs
Osteopath
Oxygen / Oxygen Equipment
Prosthesis
Psychiatric Care
Psychologists
Psychotherapists
Reclining Chair – for cardiac patients
Remedial Reading
Retarded Person – costs for special home
Retiree health expenses for those 65 and older
Retirement Home lifetime medical care
Sanitarium Rest Home – medical, educational, rehabilitative services
Special school costs, including tutoring fees and tuition, for the physically challenged or mentally impaired
Sexual Dysfunction Treatment
Sterilization
Surgical Fees
Teeth – artificial
Television – closed-caption decoder
Therapy Treatments – prescribed by a physician
Transportation or mileage – to and from healthcare provider offices
Weight Loss Programs – as a treatment for the disease of obesity
Wheelchair or Autoette
X-rays
Stop smoking programs
Vasectomy
Vision correction
Vitamin and mineral supplements that can be obtained only by prescription
Walker
See IRS Pub 502 for more details about these HSA qualified medical expenses.
SPF Insurance Services does not provide tax advice. Please consult with your tax professional on all matters pertaining to your tax situation. These HSA qualified medical expenses listed above are only provided for informational purposes.
Other Related Information:
HSA Plans California