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Qualifying Expenses for HSA Accounts

 

Qualified HSA Health Care Expenses

The table below contains a partial list of medical expenses considered qualified by the IRS.  Please view IRS Publication 502 and consult your tax advisor for more complete information.

  • Acupuncture
  • Alcoholism (treatment)
  • Ambulance (hire)
  • Autoette or wheelchair
  • Blind persons services
  • Braces
  • Capital expenditures - Home modifications for handicapped. Primary purpose must be medical care
  • Car equipped to accommodate wheelchair and/or handicapped controls
  • Childbirth preparation classes (mother)
  • Chiropractors
  • Christian Science treatment
  • Contact lenses, replacement insurance
  • Crutches
  • Deaf persons - Hearing aid and batteries, Hearing aid animal and care, Lip reading expenses, Special education, modified telephone
  • Dental fees
  • Dentures
  • Diagnostic fees
  • Diapers (adult disposable) used due to severe neurological disease
  • Doctor's fees
  • Domestic aid - rendered by nurse
  • Drug addiction recovery
  • Drugs (prescription)
  • Dyslexia language training
  • Elevator alleviation of cardiac condition
  • Eyeglasses and examination fee
  • Fluoride device (on advice of dentist)
  • Halfway house (adjustment to mental hospital)
  • Healing services fees
  • Health Maintenance Organization
  • Hospital care
  • Insulin
  • Iron lung
  • Laboratory fees
  • Laetrile (by prescription)
  • Lead paint removal
  • Legal expenses (authorizing treatment of mental illness
  • Lifetime medical care (Prepaid; retirement home)
  • Limbs (artificial)
  • Lodging (limited to $50/night)
  • Mattress (prescribed for alleviation of arthritis)
  • Membership fees (association furnishing medical services, hospitalization, and clinical care)
  • Nursing home (medical reasons)
  • Nursing services (board and Social Security paid by taxpayers)
  • Obstetrical expenses
  • Operations (legal)
  • Optometrists
  • Orthodontia
  • Orthopedic shoes (excess costs
  • Osteopaths
  • Oxygen/oxygen equipment
  • Prosthesis
  • Psychiatric care
  • Psychologists
  • Psychotherapists
  • Reclining chair for cardiac patient
  • Remedial reading
  • Retarded person's costs for special home
  • Retirement home Lifetime medical care
  • Sanitarium rest home (medical, educational, rehabilitative services)
  • Schools (special, relief, or handicapped)
  • Sexual dysfunction treatment
  • Surgical fees
  • Swimming pool (treatment of polio or arthritis)
  • Teeth (artificial)
  • Television (closed-caption decoder)
  • Therapy treatments (prescribed by a physician)
  • Transportation (essentially and primarily for medical care)
  • Vitamins (prescription)
  • Wheelchair or autoette
  • X-rays
  •  

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