Personal Banking
Personal Banking

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).

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
Annual Physical Exam 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

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

Union Bank & Trust
Mailing Address:
P.O. Box 940
Ruther Glen, VA 22546