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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 | Obstetrician |
| Air conditioner (when necessary for relief from an allergy or for relief from difficulty in breathing) | Operating room costs |
| Alcoholism treatment | Ophthalmologist |
| Ambulance | Optician |
| Anesthetists | Oral surgery |
| Artificial limbs | Organ transplant (including donor's expenses) |
| Autoette (when used for relief of sickness or disability) | Orthopedic shoes |
| Birth control pills (by prescription) | Orthopedist |
| Blood tests | Osteopath |
| Braces | Oxygen and oxygen equipment |
| Cardiographs | Pediatrician |
| Chiropractor | Physician |
| Christian Science Practitioner | Physiotherapist |
| Contact lenses | Postnatal treatments |
| Contraceptive devices | Practical nurse for medical services |
| Convalescent home (for medical treatment only) | Premiums for long-term care insurance |
| Crutches | Premiums for continuation coverage required by Federal law (COBRA) |
| Dental treatment | Premiums for insurance received while receiving unemployment compensation |
| Dental x-rays | Prenatal care |
| Dentures | Prescription medicines |
| Dermatologist | Psychiatrist |
| Diagnostic fees | Psychoanalyst |
| Diathermy | Psychologist |
| Drug addiction therapy | Psychotherapy |
| Drugs (prescription) | Radium therapy |
| Eyeglasses | Registered nurse |
| Fees paid to health institute prescribed by a doctor | Special school costs for the handicapped |
| FICA and FUTA tax paid for medical care service | Spinal fluid test |
| Fluoridation unit | Splints |
| Guide dog | Sterilization |
| Gynecologist | Stop smoking programs |
| Healing services | Surgeon |
| Hearing aid and batteries | Telephone or TV equipment to assist the hearing impaired |
| Hospital bills | Therapy equipment |
| Hydrotherapy | Transportation expenses (relative to health care) |
| Insulin treatments | Ultra-violet ray treatment |
| Lab tests | Vaccines |
| Lead paint removal | Vasectomy |
| Legal fees (to authorize treatment for a mental illness) | Vitamins (if prescribed) |
| Lodging (away from home for outpatient care) | Weight loss programs |
| Metabolism tests | Wheelchair |
| Neurologist | X-rays |
| Nursing (including board and meals) |
Expenses not eligible for reimbursement
| Advance payment for services to be rendered next year | Hotels, health clubs and gyms |
| Athletic club membership | Illegal operations and treatments |
| Automobile insurance premium | Illegally procured drugs |
| Allocable to medical coverage | Maternity clothes |
| Boarding school fees | Nonprescription medication |
| Bottled water | Premiums for life insurance, income |
| Commuting expenses of a disabled person | Protection, disability, loss of limbs, sight or similar benefits |
| Cosmetic surgery and procedures | Scientology counseling |
| Cosmetics, hygiene products and similar items | Social activities |
| Diaper service | Special foods or beverages specially designed car for handicapped other than autoette or special equipment |
| Domestic help | Swimming pool |
| Funeral, cremation or burial expenses | Travel for general health improvement |
| Health programs offered by resort | Tuition and travel expenses for sending a problem child to a particular school |
