What are eligible and ineligible HSA expenses?

The following lists provide a brief summary of the information described in the Internal Revenue Code and IRS publication 502. The lists are intended to serve as a quick reference to help determine whether an expense may be eligible for HSA reimbursement. This information is provided with the understanding that Blue Shield is not providing tax advice. Tax advice should be obtained from a professional tax advisor. IRS Publication 502 can be ordered from the IRS by calling 1-800-TAX-FORM (1-800-829-3676) or by visiting www.irs.gov online.
 
 
Qualified medical expenses eligible for reimbursement
 
Acupuncture Fluoridation unit Postnatal treatments
 
 
 
Air conditioner (when necessary for relief from an allergy or for relief from difficulty in breathing) Guide dog Practical nurse for medical services
 
 
 
Alcoholism treatment Gynecologist Premiums for long-term care insurance
 
 
 
Ambulance Healing services Premiums for continuation coverage required by Federal law (COBRA)
 
 
 
Anesthetists Hearing aid and batteries Premiums for insurance received while receiving unemployment compensation
 
 
 
Artificial limbs Hospital bills Prenatal care
 
 
 
Autoette (when used for relief of sickness or disability) Hydrotherapy Prescription medicines
 
 
 
Birth control pills (by prescription) Insulin treatments Psychiatrist
 
 
 
Blood tests Lab tests Psychoanalyst
 
 
 
Braces Lead paint removal Psychologist
 
 
 
Cardiographs Legal fees (to authorize treatment for a mental illness) Psychotherapy
 
 
 
Chiropractor Lodging (away from home for outpatient care) Radium therapy
 
 
 
Christian Science Practitioner Metabolism tests Registered nurse
 
 
 
Contact lenses Neurologist Special school costs for the handicapped
 
 
 
Contraceptive devices Nursing (including board and meals) Spinal fluid test
 
 
 
Convalescent home (for medical treatment only) Obstetrician Splints
 
 
 
Crutches Operating room costs Sterilization
 
 
 
Dental treatment Ophthalmologist Surgeon
 
 
 
Dental X-rays Optician Telephone or TV equipment to assist the hearing impaired
 
 
 
Dentures Oral surgery Therapy equipment
 
 
 
Dermatologist Organ transplant (including donor's expenses) Transportation expenses
 
 
 
Diagnostic fees Orthopedic shoes Ultraviolet ray treatment
 
 
 
Diathermy Orthopedist Vaccines
 
 
 
Drug addiction therapy Osteopath Vasectomy
 
 
 
Drugs (prescription) Oxygen and oxygen equipment Vitamins (if prescribed)
 
 
 
Eyeglasses Pediatrician Wheelchair
 
 
 
Fees paid to health institute prescribed by a doctor Physician X-rays
 
 
 
FICA and FUTA tax paid for medical care service Physiotherapist  
 
 
 
Expenses not eligible for reimbursement
 
Advance payment for services to be rendered next year Domestic help Social activities
 
 
 
Athletic club membership Funeral, cremation or burial expenses Special foods or beverages
 
 
 
Automobile insurance premium Health programs offered by resort Specially designed car for handicapped other than autoette or special equipment
 
 
 
Allocable to medical coverage Hotels, health clubs and gyms Stop smoking programs
 
 
 
Boarding school fees Illegal operations and treatments Swimming pool
 
 
 
Bottled water Illegally procured drugs Travel for general health improvement
 
 
 
Commuting expenses of a disabled person Maternity clothes Tuition and travel expenses for sending a problem child to a particular school
 
 
 
Cosmetic surgery and procedures Premiums for life insurance, income Weight loss programs
 
 
 
Cosmetics, hygiene products and similar items Protection, disability, loss of limbs, sight or similar benefits  
 
 
 
Diaper service Scientology counseling