HSA Eligible Medical Expenses

Following is a list of HSA eligible medical expenses:

  • Acupuncture
  • Abortion
  • Alcoholism
  • Ambulance
  • Annual Physical Examination
  • Artificial Limb
  • Artificial Teeth
  • Bandages
  • Birth Control Pills
  • Body Scan
  • Braille Books and Magazines
  • Breast Pumps and Supplies
  • Breast Reconstruction Surgery
  • 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
  • Guide Dog or Other Service Animal
  • Hearing Aids
  • Home Care
  • Hospital Services
  • Laboratory Fees
  • Lactation Expenses
  • Lead‑Based Paint Removal
  • Learning Disability
  • Lifetime Care--Advance Payments
  • Lodging
  • Long‑Term Care
  • Medicines
  • Nursing Home
  • Nursing Services
  • Operations
  • Optometrist
  • Organ Donors
  • Osteopath
  • Oxygen
  • Physical Examination
  • Pregnancy Test Kit
  • Prosthesis
  • Psychiatric Care
  • Psychoanalysis
  • Psychologist
  • Special Education
  • Sterilization
  • Stop‑Smoking Programs
  • Surgery
  • Therapy
  • Transplants
  • Transportation
  • Vasectomy
  • Vision Correction Surgery
  • Weight‑Loss Program
  • Wheelchair
  • Wig
  • X‑ray

Above is a partial list of Health Savings Account eligible expenses. For the definitive list and detailed information, visit http://www.irs.gov/publications/p502/ar02.html

The medical expenses that are Health Savings Account eligible are the same expenses that the IRS deems as eligible for the itemized tax deduction (for those medical expenses exceeding 10% of adjusted gross income, 7.5% if you are age 65 years or older), and the same expenses allowed for Flexible Spending Accounts (FSAs) and Health Reimbursement Accounts (HRAs).

These Medical Expenses are NOT HSA Eligible

  • Baby Sitting
  • Controlled Substances
  • Cosmetic Surgery
  • Dancing Lessons
  • Diaper Service
  • Electrolysis or Hair Removal
  • Funeral Expenses
  • Future Medical Care
  • Hair Transplant
  • Health Club Dues
  • Household Help
  • Illegal Operations and Treatments
  • Insurance Premiums (except Medicare A, B, D)
  • Maternity Clothes
  • Medicines and Drugs From Other Countries
  • Nonprescription Drugs and Medicines
  • Nutritional Supplements
  • Personal Use Items
  • Swimming Lessons
  • Teeth Whitening
  • Veterinary Fees
  • Weight‑Loss Programs

Keep Those HSA Eligible Medical Expense Receipts

  • For credited medical expenses, you'll need those receipts, as well as evidence of enrollment in a high deductible health plan, if you're subject to an IRS audit.
  • Unreimbursed medical expenses can be carried forward to future years, meaning those receipts act as tickets to future tax free withdrawals from your Health Savings Account.