Eligible/Ineligible Expenses

Funds you withdraw from your HSA are tax-free when they are used to pay for qualified medical expenses listed in Section 213(d) of the Internal Revenue Service Tax Code*

Eligible medical expenses may include:

  • Abortion
  • Acupuncture
  • Alcoholism
  • Ambulance
  • Annual Physical Examination
  • Artificial Limb
  • Artificial Teeth
  • Autoette
  • Bandages
  • Birth Control Pills
  • Body Scan
  • Braille Books and Magazines
  • Breast Pumps and Supplies
  • Breast Reconstruction Surgery
  • Capital Expenses
  • Car
  • Chiropractor
  • Christian Science Practitioner
  • Contact Lenses
  • Crutches
  • Dental Treatment
  • Diagnostic Devices
  • Disabled Dependent Care Expenses
  • Drug Addiction
  • Drugs
  • Eye Exam
  • Eyeglasses
  • Eye Surgery
  • Fertility Enhancement
  • Founder’s Fee
  • Guide Dog or Other Service Animal
  • Health Institute
  • Health Maintenance Organization (HMO)
  • Hearing Aids
  • Home Care
  • Home Improvements
  • Hospital Services
  • Insurance Premiums
  • Intellectually and Developmentally Disabled,
    Special Home for
  • Laboratory Fees
  • Lactation Expenses
  • Lead-Based Paint Removal
  • Learning Disability
  • Legal Fees
  • Lifetime Care—Advance Payments
  • Lodging
  • Long-Term Care
  • Meals
  • Medical Conferences
  • Medical Information Plan
  • Medicines
  • Nursing Home
  • Nursing Services
  • Operations
  • Optometrist
  • Organ Donors
  • Osteopath
  • Oxygen
  • Physical Examination
  • Pregnancy Test Kit
  • Premium Tax Credit
  • Prosthesis
  • Psychiatric Care
  • Psychoanalysis
  • Psychologist
  • Special Education
  • Sterilization
  • Stop-Smoking Programs
  • Surgery
  • Telephone
  • Television
  • Therapy
  • Transplants
  • Transportation
  • Trips
  • Tuition
  • Vasectomy
  • Vision Correction Surgery
  • Weight-Loss Program
  • Wheelchair
  • Wig
  • X-ray

 

Ineligible medical expenses may include:

  • Baby Sitting, Childcare, and
    Nursing Services for a Normal,
    Healthy Baby
  • Controlled Substances
  • Cosmetic Surgery
  • Dancing Lessons
  • Diaper Service
  • Electrolysis or Hair Removal
  • Flexible Spending Account
  • Funeral Expenses
  • Future Medical Care
  • Hair Transplant
  • Health Club Dues
  • Health Coverage Tax Credit
  • Health Savings Accounts
  • Household Help
  • Illegal Operations and Treatments
  • Insurance Premiums
  • Maternity Clothes
  • Medical Savings Account (MSA)
  • Medicines and Drugs From Other Countries
  • Nonprescription Drugs and Medicines
  • Nutritional Supplements
  • Personal Use Items
  • Premium Tax Cedit
  • Swimming Lessons
  • Teeth Whitening
  • Veterinary Fees
  • Weight-Loss Program

 

*This list is not all-inclusive. The IRS may modify it’s list of eligible expenses from time to time.