Eligible Medical Expenses

Eligible medical expenses are defined as those expenses paid for care as described in Section 213(d) of the Internal Revenue Code. Additionally, the IRS has allowed some over-the-counter drugs to qualify as eligible medical expenses.

IQ HSA has compiled the following lists to help you determine whether an expense is eligible or not. The lists are provided with the understanding that IQ HSA is not engaged in rendering tax advice. These lists are to serve as a quick reference. For more complete information, please refer to IRS Publication 502 or contact a tax professional.

Eligible Medical Expenses (For HSA Distributions)
Abdominal supports
Acupuncture
Air conditioner (when necessary for relief from difficulty in breathing)
Alcoholism treatment
Ambulance
Anesthetist
Arch supports
Artificial limbs
Autoette (when used for relief of sickness/disability)
Blood Tests
Blood transfusions
Braces
Cardiographs
Childbirth/
Elastic hosiery
Eyeglasses
Fees paid to health institute prescribed by a doctor
FICA and FUTA tax paid for medical care service
Fluoridation unit
Guide dog
Gum treatment
Gynecologist
Hearing aids and batteries
Hospital bills
Hydrotherapy
Insulin treatment
Lab tests
Lead paint removal
Legal fees
Oxygen and oxygen equipment
Pediatrician
Physician
Physiotherapist
Podiatrist
Postnatal treatments
Practical nurse for medical services
Prenatal care
Prescription medicines
Psychiatrist
Psychoanalyst
Psychologist
Psychotherapy
Radium Therapy
Registered nurse
Special school costs for the handicapped
Spinal fluid test
Delivery
Chiropractor
Christian Science Practitioner
Contact Lenses
Convalescent home (for medical treatment only)
Crutches
Dental Treatment
Dental X-rays
Dentures
Dermatologist
Diagnostic fees
Drug addiction therapy
Lodging (away from home for outpatient care)
Metabolism tests
Neurologist
Nursing (including board and meals)
Obstetrician
Operating room costs
Ophthalmologist
Optician
Optometrist
Oral surgery
Organ transplant (including donor’s expenses)
Orthopedist
Osteopath
Splints
Surgeon
Therapy equipment
Transportation expenses
Ultra-violet ray treatment
Vaccines
Vitamins (if prescribed)
Wheelchair
X-rays

Eligible Over-the-Counter Drugs (For HSA Distributions)
Antacids
Allergy Medications
Pain Relievers
Cold medicine
Anti-diarrhea medicine
Cough drops and throat lozenges
Nicotine medications and nasal sprays
Pedialyte
First aid creams
Calamine lotion
Stop-smoking programs
Wart removal medication
Antibiotic ointments
Suppositories and creams for hemorrhoids
Sleep aids
Motion sickness pills

Ineligible Medical Expenses
Advancement payment for services to be rendered next year
Athletic club membership
Automobile insurance premium allocable to medical coverage
Boarding school fees
Bottled water
Commuting expenses of a disabled person
Cosmetic surgery and procedures
Cosmetics, hygiene products
Funeral,cremation, or burial expenses
Health programs offered by resort hotels,
health clubs and gyms
Illegal operations and treatments
Illegally procured drugs
Maternity clothes
Nonprescription medication
Premiums for life insurance, income protection, disability
Scientology counseling
Social activities
Special foods and beverages
Specially designed car for the handicapped
Swimming pool
Travel for general health
Weight loss programs

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