THAT CAN BE PAID FOR FROM ONE’S HSA BANK ACCOUNT

This list of eligible medical and medically-related expenses is further described in the lastest edition of IRS Publication 502 (download latest publication here), "Medical and Dental Expenses" published to assist taxpayers in itemizing their medical expenses under Schedule A "Itemized Deductions" of the 1040 federal tax return. Special rules were issued by the U. S. Department of the Treasury in 2003 to allow over-the-counter remedies and medications used to treat a medical condition to be paid for or reimbursed from an HSA account. These over-the-counter products are in addition to the eligible expenses listed in Publication 502.

COMMON ELIGIBLE EXPENSES

• Expenses credited toward the calendar-year deductible of an HSA-qualifying, high deductible health plan
• Out-of-pocket medical expenses of other immediate family members even if not covered by an HSA-qualified medical plan
  
• Over-the-counter (OTC) medicines purchased for personal use to treat an injury or illness, not for cosmetic purposes
• Prescription medications and insulin * (including birth control pills/devices and Laetrile for arthritis)
• Certain complimentary medicine/homeopathic services, but not nutritional supplements unless you can only obtain them legally with a physician’s prescription
• Dentist fees for routine/preventive care, extractions, dentures & orthodontics (excluding strictly cosmetic straightening)
• Eye examinations, corrective eye wear (lenses and frames), contacts, saline solution & enzyme cleaner
• Hearing tests and hearing aids as well as batteries used to power a hearing aid
• Special medical equipment, * purchased or rented, for a medical problem (wheelchairs, crutches, etc)

OTHER ELIGIBLE EXPENSES

• Added cost of special adaptations to operate a car or van or to accommodate a wheelchair
• Transportation essential to obtaining medical care such as an ambulance service, parking fees, tolls, actual car expenses, gas and oil only (not general repair, maintenance or insurance costs)
• Premiums to pay for COBRA (continuation of medical insurance) offered through your employer should you lose your job and you are not able to immediately obtain other health insurance, and premiums for an individual health policy so long as you are receiving state unemployment compensation.
• Premiums for qualified long-term care insurance (nursing home/home health coverage), but NOT Medi-gap Insurance
• Smoking cessation programs * but not over-the-counter nicotine patches or gum
• Specialized food and beverages for specific diagnosable medical ailments
• Fees for the following medical and medically-related services:
  • Abortion *
  • Acupuncture
  • Bandages, topical ointments & skin care
  • Chiropractic services *
  • Facial soap & preparations to treat acne
  • Fertility enhancement
  • Home care and qualified nursing services *
  • Hospital expenses (in- and out-patient) *
  • Laboratory services and X-rays *
  • Laser eye surgery, if is done primarily to promote correct eye function
  • Obstetrical and midwife services *
  • Oral surgery (other than cosmetic)
  • Ophthalmologist, * optician, optometrist services
  • Osteopathic services *
  • OTC acid reflux medications and antacid tablets
  • OTC cough syrup, lozenges & other cold remedies
  • OTC allergy medications, pain relievers, aspirin
  • Physician, including routine physical examinations *
  • Podiatrist services other than cosmetic services
  • Prosthesis or artificial limb expenses *
  • Psychiatrist, psychologist, psychotherapist visits *
  • Removal of lead-based paint in a home with children
  • Special education for physically/mentally for handicapped persons
  • Sterilization and reverse sterilization procedures *
  • Support & corrective devices (including special mattress and board for arthritis)
  • Therapy (physical, occupational, speech) treatments *
  • Weight Loss programs & exercise programs as treatment for physician-diagnosed obesity

* Items may be covered by the medical plan; consult the plan’s certificate for confirmation.