Eligible Medical Expenses
Partial List of Qualifying Health Care Expenses
The following list, while not intended to be all inclusive, illustrates medical or medical-related expenses which may be reimbursed tax-exempt under a Health Savings Account. IRS publications 502 and 969 provide similar information. Section 213(d) of the Tax Code contains the full provisions of the applicable tax deductions.
Abortion if legal abortion
Acupuncture, if treating a medical condition
Alcoholism treatment for inpatient treatment (including meals and lodging) at a center for alcohol addiction
Allergy medicine if treating sickness or injury
Ambulance
Antacid
Antihistamine
Artificial limbs and teeth
Aspirin
Bactine
Bandages
Birth control pills
Birthing classes / Childbirth classes / Lamaze if classes relate to child birth and not child rearing. Expenses for coach (or doula) or significant other are not eligible
Blood pressure monitoring device
Blood sugar test kit and test strips
Body scan
Braille books and magazines for visually-impaired person, but only the amount above cost of regular printed material
Breast pump Not unless there is a medical need
Breast reconstruction surgery following mastectomy if mastectomy was done following cancer
Calamine lotion
Carpal tunnel wrist supports
Chelation therapy if used to treat medical condition such as lead poisoning
Childbirth classes See Lamaze
Chiropractors
Condroitin if used to treat medical condition and not just for general health
Circumcision
Claritin
Co-insurance amounts and deductibles
Cold medicine
Cold packs
Condoms
Contact lenses, related materials & equipment if the lenses are needed for medical reasons.
Contraceptives
Cosmetic procedures or surgery only amounts paid for surgery necessary to improve a deformity arising from a congenital abnormality, personal injury from an accident or trauma, or a disfiguring disease
Cough suppressants
Counseling for medical reason. Not for marriage counseling
Crutches for rental or purchase
Decongestants
Deductibles
Dental treatments see restrictions for orthodontia, teeth whitening and bleaching
Dentures and denture adhesives
Diabetic supplies. See Glucose monitoring devices and insulin
Diapers or diaper service may be reimbursable where used to relieve the effects of a particular disease
Diaper rash ointments and creams
Diagnostic services
Diarrhea medicine
Drug addiction treatment for inpatient treatment (includes meals and lodging) at therapeutic drug center
Drug overdose treatment
Drugs and medicines if legally obtained and generally accepted as medicines and drugs and if treating a medical condition. This includes both prescribed drugs and over the counter drugs.
Ear plugs if treating medical condition
Egg donor fees
Eye examinations, eyeglasses and related equipment and materials amounts paid for eyeglasses and lenses prescribed by doctor for medical reasons, eye examinations and eyeglass cleaners are eligible
Fertility enhancement (e.g. treatments, surgery, GIFT, IVF, etc.) to extent procedures are intended to overcome an inability to have children. Expenses for in vitro surrogate not deductible unless the surrogate is a tax dependent.
First aid cream and first aid kits
Flu shots
Gauze pads
Glucosamine if primarily for medical care
Glucose monitoring equipment blood glucose meters and test strips for diagnostic purposes
Guide dog or other animal aide includes expenses related to purchase, training and care of animal used by vision-impaired or hearing-impaired person
Hearing aids includes cost of hearing aid and batteries
Hemorrhoid treatments
Home care if expenses qualify as nursing services. Not if for long term care
Hormone replacement therapy if used primarily for medical care
Hospital services
Immunizations
Insect bite creams and ointments
Insulin
Lab fees if part of medical care
Language training for dyslexic/ disabled child
Laser / Lasik eye surgery / Radial Keratotomy if for correction of eye function
Laxatives
Learning disability expenses for special school or specially trained teacher (prescribed by doctor) for a child who has severe learning disability caused by mental or physical impairment
Lodging at hospital or similar institution if there to receive medical care
Lodging not at hospital or similar institution up to $50/night, provided: (1) lodging is primarily for and essential to medical care, (2) medical care is provided in a hospital or medical facility related to or equivalent to licensed hospital (3) lodging is not lavish (4) no element of personal pleasure, recreation or vacation in the travel.
Medic-alert bracelet or necklace if recommended by a medical practitioner in connection with treating a medical condition
Medical conference admission & transportation
Medical monitoring and testing devices including blood pressure monitors, syringes, glucose kit, etc.
Medical records charges (to transfer records to new practitioner)
Medical services if legal medical service is recommended by physician, surgeon, specialist or other medical practitioner
Motion sickness pills
Nasal sprays or strips if used to treat sinus problems or sleep apnea
Nicotine gum or patches
Norplant insertion or removal
Nursing services provided by nurse or other attendant so long as services are of a kind generally performed by a nurse.
Obstetrical expenses
Occlusal guards to prevent teeth grinding
Optometrist
Orthodontia unless for cosmetic purposes
Orthopedic shoes and inserts to the extent they exceed cost of regular shoes
Over-the-counter medicines See Drugs and Medicines
Ovulation monitor
Pain relievers
Patterning exercises for exercises to a mentally retarded child
Physical exams if not employment-related
Physical therapy to treat specific medical condition
Pregnancy test kits
Prenatal vitamins
Psychiatric care if for medical care
Psychoanalysis or psychologist if for medical care and not just for the general improvement of mental health, relief of stress, etc.
Schools and education, residential possibly, if the school or program is to treat behavioral, emotional and/or addictive conditions if the primary purpose of the program is medical care
Schools and education possibly, if the main reason for using the school is its resources for relieving the disability of a mentally-impaired or physically-disabled person. Includes Braille, lip-reading and remedial language training.
Screening tests if used for medical diagnosis
Smoking cessation program including both prescription and over the counter drugs and medicines
Special foods (such as foods needed for a gluten-free or salt-free diet) if prescribed by a physician to treat a specific illness or ailment and is not a substitute for normal nutritional requirements. Reimbursement is limited to the difference between the cost of special food and the cost of commonly available regular food
Spermicidal foam
Sterilization procedures if legally-performed operation
Sunglasses if they are prescription lenses
Supplies to treat medical condition if used to diagnose or treat a specific medical condition and is not a personal comfort item
Taxes on medical services and products to the extent imposed on reimbursable medical care or products.
Telephone equipment for hearing impaired persons for expenses of buying and repairing special telephone equipment for hearing-impaired person
Television equipment for hearing impaired persons but reimbursable amount is limited to the cost that exceeds cost of regular item
Thermometers
Toothache and teething pain relievers
Transplants for surgical, hospital and labor services and transportation expenses for donors
Transportation to and from medical conference for admission and transportation expenses to a medical conference relating to the chronic disease of the individual’s dependent (meals and lodging are not eligible)
Transportation and related travel expenses for person receiving medical care if travel is primarily for, and essential to, medical care. Includes parking fees and tolls. Car mileage is reimbursed at the current rate set by the IRS each year
Vasectomy
Viagra to treat medical condition
Weight loss programs and/or drugs prescribed to induce weight loss if prescribed by doctor to treat obesity or other medical condition
Wheelchair
X-ray fees if received for medical reasons
Qualifying Insurance Premiums
Long Term Care Insurance for Qualifying Policies
COBRA Premiums Under Certain Circumstances
