Common Eligible Medical Expenses for an HSA

Use the list below as a guideline to help you determine what expenses are eligible for your HSA funds. This is not an end-all list and does not guarantee reimbursement. 

As part of the CARES (Coronavirus Aid, Relief, and Economic Security) Act, effective January 1, 2020, eligible medical expenses were expanded to include over-the-counter medicines without requiring a prescription as well as menstrual care items.

The Internal Revenue Service (IRS) list of eligible medical and dental expenses is available here.

  • Abdominal Supports
  • Acupuncture
  • Alcoholism Treatment
  • Ambulance
  • Anesthetist
  • Arch Supports
  • Artificial Limbs
  • Artificial Teeth
  • Bandages
  • Birth Control
  • Birth Control Pills*
  • Blood Tests
  • Blood Transfusions
  • Body Scan
  • Braces
  • Breast Pumps and Supplies
  • Breast Reconstruction Surgery*
  • Cardiographs
  • Chiropractor
  • Christian Science Practitioner
  • Contact Lenses
  • Contraceptive Devices*
  • Convalescent Home*
  • Covid-19 Testing
  • Crutches
  • Dental Treatment
  • Dental X-rays
  • Dentures
  • Dermatologist
  • Diagnostic Fees
  • Diathermy
  • Drug Addiction Therapy
  • Drugs (prescription)
  • Elastic Hosiery*
  • Eyeglasses
  • Eye Exam
  • Eye Surgery


  • Fees Paid to Health Institute Prescribed by a Doctor
  • Fertility Enhancement*
  • FICA and FUTA Tax Paid for Medical Care Service
  • Fluoridation Unit
  • Guide Dog
  • Gum Treatment
  • Gynecologist
  • Healing Services
  • Hearing Aids and Batteries
  • Hospital Bills
  • Hydrotherapy
  • Insulin Treatment
  • Lab Tests
  • Lead paint removal
  • Legal Fees
  • Lodging (away from home for outpatient care)
  • Long-Term Care
  • Metabolism Tests
  • Neurologist
  • Nursing (including board and meals)
  • Obstetrician
  • Operating Room Costs
  • Ophthalmologist
  • Optician
  • Optometrist
  • Oral Surgery
  • Organ Transplant (including donor's expenses)
  • Orthopedic Shoes
  • Orthopedist
  • Osteopath
  • Oxygen and Oxygen Equipment

  • Pediatrician
  • Personal Protective Equipment (PPE)
  • Psychologist
  • Physician
  • Physiotherapist
  • Podiatrist
  • Postnatal Treatments
  • Practical Nurse for Medical Services
  • Pregnancy Test Kit
  • Prenatal Care
  • Prescription Medicines
  • Psychiatrist
  • Psychoanalyst
  • Psychologist
  • Psychotherapy
  • Radium Therapy
  • Registered Nurse
  • Special School Costs for the Handicapped
  • Spinal Fluid Test
  • Splints
  • Sterilization
  • Stop-smoking programs
  • Surgeon
  • Telephone or TV Equipment to Assist the Hard-of-Hearing
  • Therapy Equipment
  • Transportation Expenses (relative to health care)
  • Ultra-Violet Ray Treatment
  • Vaccines
  • Vasectomy
  • Weight loss programs*
  • Wheelchair
  • X-rays

 




A parent and child looking at a laptop

Examples of 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 and similar items
  • Funeral, cremation, or burial expenses
  • Health programs offered by resort hotels, health clubs, and gyms
  • Illegal operations and treatments
  • Illegally procured drugs
  • Maternity clothes
  • Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits
  • Scientology counseling
  • Social activities
  • Special foods and beverages
  • Specially designed car for the handicapped*
  • Swimming pool
  • Teeth Whitening
  • Travel for general health improvement
  • Tuition and travel expenses for a problem child to attend a particular school
* Conditions apply.
This list is provided with the understanding that our bank is not engaged in rendering tax advice. Use this list as a quick reference. If you need additional information, refer to IRS Publication 502 or contact a tax professional.
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