Eligible Expenses

The tax-free eligible expenses on which you spend your HSA funds are also known as Qualified Medical Expenses. There are many examples of Qualified Medical Expenses, some of which appear below.

Here are a few important tips to remember regarding Qualified Medical Expenses:

• The expense should be primarily for the prevention of a physical or mental defect or illness. The determination of whether the expense qualifies often hangs on the word ‘primarily.’
• Qualified expenses must be incurred on or after the day the HSA was established
• You, your spouse and any dependents may have your medical expenses paid for out of your HSA, even if your spouse or dependents aren’t covered by the HDHP.
• Health insurance premiums do not qualify as medical expenses, unless:
  - You are receiving unemployment compensation
  - You are paying for COBRA continuation coverage
  - Certain qualified Long Term Care Insurance Premiums

There are many expenses not covered under standard health insurance policies which can be paid for out of an HSA, such as contact lenses, chiropractic care, physical therapy and over-the-counter drugs.

Some examples of Qualified Medical Expenses include:

Acupuncture
Alcoholism Treatment
Ambulance
Artificial Limb
Artificial Teeth
Bandages
Birth Control Pills (by prescription)
Breast Reconstruction Surgery (mastectomy)
Car Special Hand Controls (for disability)
Certain Capital Expenses (e.g., for the disabled)
Chiropractors
Christian Science Practitioners
COBRA premiums
Contact Lenses
Cosmetic Surgery (if due to trauma or disease)
Crutches
Dental Treatment
Dermatologist
Diagnostic Devices
Disabled Dependent Care Expenses
Drug Addiction Treatment (inpatient)
Drugs (prescription)
Eyeglasses
Fertility Enhancement
Guide Dog
Gynecologist
Health Institute (if prescribed by physician)
H.M.O. (certain expenses)
Hearing Aids
Home Care
Hospital Services
Laboratory Fees
Lasik Surgery
Lead-Based Paint Removal
Learning Disability Fees (prescription)
Legal Fees (if for mental illness)
Life-Care Fees
Lodging (for out-patient treatment)
Long-Term Care (medical expenses)
Long-Term Care Insurance (up to allowable limits)
Meals (associated with receiving treatments)
Medical Conferences (for ill spouse/dependent)
Medicare Deductibles
Medicare Premiums
Mentally Retarded (specialized homes)
Nursing Care
Nursing Homes
Obstetrician
Operating Room Costs
Operations - Surgical
Ophthalmologist
Optician
Optometrist
Organ Transplant (including donor’s expenses)
Orthodonture
Orthopedic Shoes
Orthopedist
Osteopath
Out-of-pocket expenditures and deductibles for your spouse or dependent even if insured under a non-HSA health plan
Out-of-pocket expenditures while enrolled in
Medicare
Over-the-Counter Medicines
Oxygen and Equipment
Pediatrician
Personal Care Services (for chronically ill)
Podiatrist
Post-Nasal Treatments
Prenatal Care
Prescription Medicines
Prosthesis
PSA Test
Psychiatric Care
Psychiatrist
Psychoanalysis
Psychoanalyst
Psychologist
Qualified Long-Term Care Services
Radium Treatment
Smoking Cessation Programs
Special Education for Children (ill or disabled)
Specialists
Spinal Tests
Splints
Sterilization
Surgeon
Telephones and Television for the Hearing
Impaired
Therapy
Transportation Expenses for Health Care
Treatment
Vaccines
Vitamins (if prescribed)
Weight Loss Programs
Wheelchair
Wig (hair loss from disease)
X-Rays