Qualified medical expenses

The IRS lists the following expenses as qualified HSA expenses: ¹

• Adoption
• Alcoholism (amount paid for inpatient treatment, including meals and lodging, at a therapeutic center for alcohol addiction)
• Ambulance
• Artificial teeth
• Automobile modifications for physically disabled person
• Birth control pills (if available only by physician's prescription)
• Chiropractors
• Coinsurance amounts
• Contact lenses and related materials and equipment
• Crutches
• Dental treatment (no cosmetic dentistry, e.g. veneers or teeth whitening)
• Diagnostic services
• Ear plugs (if prescribed by a physician for a specific medical condition (e.g. ear tubes)
• Eye exam, eye glasses
• Fertility treatments (e.g. treatments, surgery, GIFT, etc)
• Flu shots
• Fluoridation device (for fluoridation services, amount limited to cost allocable to current plan year)
• Guide dog or other animal aide (amount paid for purchase, training and care of animals used by a vision impaired or hearing-impaired person)
• Hearing aids and batteries
• Hospital services (amount paid for inpatient care including amounts paid for lodging and meals)
• Immunizations
• Insulin
• Laboratory fees
• Laser eye surgery
• Medical monitoring and testing devices (e.g. blood pressure monitor, syringes, glucose kit, etc.)
• Medical records charges (e.g. fee associated with transferring medical records to new practitioner)
• Mileage to and from physician (cents paid per mile governed by IRS)
• Norplant insertion or removal
• Obstetrical expenses
• Occlusal guards to prevent teeth grinding
• Orthodontia
• Osteopath (fees only, medicines not eligible, prescribed or not)
• Over–the–counter medications (such as allergy or cold medications, pain relievers such as aspirin or ibuprofen, and antacids).
• Ovulation monitor
• Oxygen
• Patterning exercises (amounts paid to an individual for giving patterning exercises to a mentally disabled child)
• Physical exams
• Prescription drugs
• Psychiatric care
• Psychoanalysis
• Psychologist
• Radial keratotomy
• Sterilization
• Sunglasses (prescription only)
• Student health fee
• Telephone for hearing-impaired (physician letter required)
• Transplants (amounts paid for surgical, hospital, laboratory, and transportation expenses for organ donor)
• Vaccines
• Vasectomy
• Viagra (to the extent prescribed by a physician to treat a medical condition)
• Wheelchair
• X-ray fees

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