Q: What purchases are considered Qualified Medical Expenses?

By September 24, 2007April 29th, 2015Frequently Asked Questions

A: Medical expenses are the costs of diagnosis, cure, mitigation, treatment or prevention of disease, and the cost for treatments affecting any part or function of the body.  They include costs of equipment, supplies, and diagnostic devices needed for these purposes.  They also include dental expenses.  Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness.  They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation.   

The following information from the IRS offers a summary of some of the healthcare expenses that are eligible for reimbursement through your Health Savings Accounts (HSA). This list is not all-inclusive and examples and specific requirements are subject to change by the Internal Revenue Service.

For specific descriptions of what is covered under each of these areas, please see IRS Publication 502 Medical and Dental Expenses, available online under “Forms and Publications” at www.irs.gov or by calling 1-800-829-3676.  For tax advice, consult your tax advisor.   

  • Acupuncture
  • Alcoholism
  • Ambulance
  • Artificial Limb
  • Artificial Teeth
  • Autoette
  • Bandages
  • Breast Reconstruction Surgery
  • Birth Control Pills
  • Braille Books and Magazines
  • Capital Expenses
  • Chiropractor
  • Christian Science Practitioner
  • Contact Lenses
  • Crutches
  • Dental Treatment
  • Diagnostic Devices
  • Disabled Dependent Care Expenses
  • Drug Addiction
  • Drugs (Prescription and some over the counter)
  • Eyeglasses
  • Eye Surgery
  • Fertility Enhancement
  • Guide Dog
  • Hearing Aids
  • Home Care
  • Home Improvements
  • Hospital Services
  • Laboratory Fees
  • Lead-Based Paint Removal
  • Learning Disability
  • Legal Fees
  • Lodging
  • Long Term Care
  • Medical Conferences
  • Medical Services
  • Medicines
  • Nursing Home
  • Nursing Services
  • Operations
  • Optometrist
  • Organ Donors
  • Osteopath
  • Oxygen
  • Prosthesis
  • Psychiatric Care
  • Psychoanalysis
  • Psychologist
  • Special Education
  • Sterilization
  • Surgery
  • Therapy
  • Transplants
  • Transportation
  • Vaxectomy
  • X-ray



As a reminder, the individual is solely responsible for determining whether HSA distributions are to pay for or reimburse qualified medical expenses and must maintain medical expense records to show that distributions have been made exclusively for qualified medical expenses.  

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