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213(d) Eligible Expenses
The following is a summary of medical expenses
that are eligible for HSA reimbursement. For more
information, please refer to
IRS publication 502.
You can order a copy of publication 502 by calling
1-800-TAX-FORM (1-800-829-3676).
Medical services fees (from doctors,
dentists, surgeons, specialists, and other medical
practitioners)
Prescription medicines (those requiring a
prescription by a doctor for their use by an
individual) and insulin Oxygen equipment and
oxygen Hospital services fees (lab work, therapy,
nursing services, surgery, etc.)
Special items (artificial limbs, false
teeth, eyeglasses, contact lenses, hearing aids,
crutches, wheelchairs, etc.)
Expenses of an organ donor
Meals and lodging provided by a hospital during
medical treatment
Wages for nursing services
(see Publication 502)
Social Security tax for worker-provided medical
care (see Publication 926)
Psychiatric care at a specially equipped medical
center (includes meals and lodging)
Capital expenses for equipment or improvements to
your home needed for medical care (see Publication
502)
Special school or home for mentally or physically
disabled persons (see Publication 502)
Transportation for needed medical care (see
Publication 502)
Treatment at a drug or alcohol center (includes
meals and lodging provided by the center)
Legal operation to prevent having children
Cost and care of guide dogs or other animals
aiding the blind, deaf, and disabled
Cost of lead-based paint removal (see Publication
502)
NOTE: Health insurance premium may be allowed by
213(d), but the HSA law limits these to specific
circumstances (see below).
QUICK REFERENCE:
Acupuncture
Artificial Limbs
Artificial Teeth
Birth Control
Braces
Braille
Books/Mag.
Blood
Transfusions
Cardiographs
Chiropractors
Contact Lenses
Crutches
Dental Treatment
Dentures
Dermatologist
Diagnostic Fees
Eyeglasses
Guide Dog
Hearing Aids
Hospital Service
Insulin
Treatments
Laboratory Fees
Learning
Disability
Medicine
Services
Neurologist
Nursing Home
Nursing Services
Obstetrician
Operating Room
Costs
Operations
Ophthalmologist
Optician
Optometrist
Orthopedist
Osteopath
Oxygen
Pediatrician
Physician
Physiotherapist
Podiatrist
Postnatal
Treatment
Prenatal Care
Prescription
Medicine
Psychiatric Care
Psychoanalysis
Psychologist
Sterilization
Transplants
Vaccines
Vasectomy
Wheelchair
X-Ray
213(d) Ineligible Expenses
The following is a summary of medical expenses
that are not eligible for HSA reimbursement. For
more information, please refer to
IRS publication 502.
You can order a copy of publication 502 by calling
1-800-TAX-FORM (1-800-829-3676).
Surgery for purely cosmetic reasons.
Expenses for your general health (even if
following your doctor’s advice) such as:
- Health club dues
- Household help (even if recommended by a doctor)
- Social activities, such as dancing or swimming
lessons
- Stop smoking programs
- Trip for general health improvement
- Weight loss program
Diaper service
Funeral, burial, or cremation expense
Illegal operation or treatment
Life insurance or income protection policies, or
policies providing payment for loss of life, limb,
sight, etc.
Maternity Clothes
Medical insurance included in a care insurance
policy
Medicine you buy without a prescription
Nursing care for a healthy baby
Toothpaste, toiletries, cosmetics, etc.
Most health insurance premiums
NOTE: HSA funds may be used to pay health
insurance premiums for:
1) Qualified long-term care insurance; or
2) Health insurance while you:
(a) are receiving unemployment compensation;
or
(b) are entitled to federal or state health
insurance
continuation, such as COBRA.
QUICK REFERENCE:
Advanced payment for services rendered next year
Baby-Sitting -- ChildCare
Bottled Water
Cosmetic Surgery
Dancing Lessons
Diaper Service
The IRS link here is a great resource for further
information into the tax status and workings of
the qualified HSA account. We are also
compiling a list of helpful resources
here
at our FAQ's sheet.
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