Eligible/Ineligible Medical Expenses

A qualified medical expense is an expense for medical care as defined in IRS Section 213(d). The expense must primarily be to alleviate or prevent a physical or mental defect or illness. Many expenses for medical care will fall under IRS Section 213(d). (See IRS Publication 502, Medical and Dental Expenses, for a detailed explanation.)

Here's a partial list of some of the most common expenses that can be paid from your Health Savings Account (HSA). You may use your health savings account to pay for these services, whether or not your health plan covers them:

Allowed Expenses
  • Abdominal supports
  • 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
  • Blood tests
  • Blood transfusions
  • 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)
  • 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
  • Lab tests
  • Laser eye surgery
  • Lead paint removal
  • 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 donor's expenses)
  • Orthopedic shoes
  • Orthopedist
  • Osteopath
  • Over-the-counter drugs (except for the purchase of vitamins and supplements)
  • 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
  • Stop-smoking aids
  • SurgeonTelephone or TV equipment to assist the hard-of-hearing
  • Therapy equipment
  • Transportation expenses (relative to health care)
  • Ultraviolet ray treatment
  • Vaccines
  • Vasectomy
  • Wheelchair
  • X-rays
Disallowed Expenses
  • Advance payment for services to be received 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
  • Health insurance premiums **
  • 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 food or beverages
  • Specially designed car for the handicapped other than an autoette or special equipment
  • Supplements (unless used to treat a specific medical condition)
  • Swimming pool
  • Travel for general health improvement
  • Tuition and travel expenses for a child with special needs at a particular school
  • Vitamins (unless used to treat a specific medical condition)
  • Weight loss programs