Health Savings Accounts, Qualified Medical Expenses

The following lists provide a brief summary of the information described in the Internal Revenue Code and IRS publication. The lists are intended to serve as a quick reference to help determine whether or not an expense may be eligible for HSA reimbursement. This information is provided with the understanding that no tax advice is being provided. Tax advice should be obtained from a professional tax advisor. IRS Publication 502 can be ordered from the IRS by calling 1-800-TAX-FORM (1-800-829-3676). http://www.irs.gov/

Qualified Medical Expenses Eligible for reimbursement

Acupuncture	Nursing (including board and meals)
Air conditioner (when necessary for relief from an allergy or for relief from difficulty in breathing)	Obstetrician
Alcoholism treatment	Operating room costs
Ambulance	Ophthalmologist
Anesthetists	Optician
Artificial limbs	Oral surgery
Autoette (when used for relief of sickness or disability)	Organ transplant (including donor's expenses)
Birth control pills (by prescription)
Blood tests	Orthopedic shoes
Braces	Orthopedist
Cardiographs	Osteopath
Chiropractor	Oxygen and oxygen equipment
Christian Science Practitioner	Pediatrician
Contact lenses	Physician
Contraceptive devices	Physiotherapist
Convalescent home (for medical treatment only)	Postnatal treatments
Crutches	Practical nurse for medical services
Dental treatment	Premiums for long-term care insurance
Dental x-rays	Premiums for continuation coverage required by Federal law (COBRA)
Dentures	Premiums for insurance received while receiving unemployment compensation
Dermatologist	Prenatal care
Diagnostic fees	Prescription medicines
Diathermy	Psychiatrist
Drug addiction therapy	Psychoanalyst
Drugs (prescription)	Psychologist
Eyeglasses	Psychotherapy
Fees paid to health institute prescribed by a doctor	Radium therapy
FICA and FUTA tax paid for medical care service	Registered nurse
Fluoridation unit	Special school costs for the handicapped
Guide dog	Spinal fluid test
Gynecologist	Splints
Healing services	Sterilization
Hearing aid and batteries	Surgeon
Hospital bills	Telephone or TV equipment to assist the hearing impaired
Hydrotherapy	Therapy equipment
Insulin treatments	Transportation expenses (relative to health care)
Lab tests	Ultra-violet ray treatment
Lead paint removal	Vaccines
Legal fees (to authorize treatment for a mental illness)	Vasectomy
Lodging (away from home for outpatient care)
Metabolism tests	Vitamins (if prescribed)
Neurologist	Wheelchair
Nonprescription medication	X-rays

Expenses not eligible for reimbursement

Advance payment for services to be rendered next year	Maternity clothes
Athletic club membership	Premiums for life insurance, income
Automobile insurance premium	Protection, disability, loss of limbs, sight or similar benefits
Allocable to medical coverage	Scientology counseling
Boarding school fees	Social activities
Bottled water	Special foods or beverages specially designed car for handicapped other than autoette or special equipment
Commuting expenses of a disabled person	Stop smoking programs
Cosmetic surgery and procedures	Swimming pool
Cosmetics, hygiene products and similar items	Travel for general health improvement
Diaper service	Tuition and travel expenses for sending a problem child to a particular school
Domestic help	Weight loss programs
Funeral, cremation or burial expenses
Health programs offered by resort
Hotels, health clubs and gyms
Illegal operations and treatments
Illegally procured drugs