health related items

HSA Eligible Expenses

Funds you withdraw from your HSA are tax-free when used to pay for qualified medical expenses as described in Section 213(d) of the Internal Revenue Service Tax Code. A list of these expenses is available on the IRS website, www.irs.gov in IRS Publication 502, “Medical and Dental Expenses.” Please refer to the IRS for the most up to date information.

Any funds you withdraw for non-qualified medical expenses will be taxed at your income tax rate plus an IRS imposed penalty.

The following list provides examples of eligible medical expenses. This list is not all-inclusive. Remember, the IRS may modify its list of eligible expenses from time to time. As always, consult your tax advisor should you require specific tax advice.
 

• Acupuncture
• Alcoholism
• Ambulance
• Annual Physical Examination
• Artificial Limb
• Artificial Teeth
• Bandages
• Birth Control Pills
• Body Scan
• Braille Books and Magazines
• Breast Pumps and Supplies
• Breast Reconstruction Surgery
• Capital Expenses
• Car
• Chiropractor
• Christian Science Practitioner
• Contact Lenses
• Crutches
• Dental Treatment
• Diagnostic Devices
• Disabled Dependent Care Expenses
• Drug Addiction
• Drugs
• Eye Exam
• Eyeglasses
• Eye Surgery
• Fertility Enhancement
• Founder’s Fee
• Guide Dog or Other Service Animal
• Health Institute (HMO)
• Hearing Aids
• Home Care
• Home Improvements
• Hospital Services
• Insurance Premiums
• Special Home for Intellectually and Developmentally Disabled
• Laboratory Fees
• Lactation Expenses

• Lead-Based Paint Removal
• Learning Disability
• Legal Fees
• Lifetime Care - Advance Payments
• Lodging
• Long-Term Care
• Meals
• Medical Conferences
• Medical Information Plan
• Medicines
• Nursing Home
• Nursing Services
• Operations
• Optometrist
• Organ Donors
• Osteopath
• Oxygen
• Physical Examination
• Pregnancy Test Kit
• Prosthesis
• Psychiatric Care
• Psychoanalysis
• Psychologist
• Special Education
• Sterilization
• Stop-Smoking Programs
• Surgery
• Telephone
• Television
• Therapy
• Transplants
• Transportation
• Trips
• Tuition
• Vasectomy
• Vision Correction Surgery
• Weight-Loss Program
• Wheelchair
• Wig
• X-Ray


 
 
 
 
 
 
 
 
 
 
This brochure is intended to provide general information concerning only the federal tax laws governing HSAs. It is not intended to provide legal advice or to be a detailed explanation of the rules or how such rules may apply to your individual circumstances or under your state tax laws. For specific information, you are encouraged to consult your tax or legal professional. IRS publication, 969, Health Savings Accounts and Other Tax-Favored Health Plans, the instructions to IRS form 8889, and the IRS’s website, www.irs.gov, may also provide helpful information.