The following lists provide a brief summary of the information
described in the Internal Revenue Code and IRS publication. The lists are intended to serve as a quick reference to help determine
whether or not an expense may be eligible for HSA reimbursement. This information is provided with the understanding that
Fredriksen Financial & Insurance Services 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). http://www.irs.gov/
Qualified Medical Expenses Eligible for reimbursement
Acupuncture
Air conditioner (when necessary for relief from an
allergy or for relief from difficulty in breathing)
Alcoholism treatment
Ambulance
Anesthetists
Artificial limbs
Autoette (when used for relief of sickness or disability)
Birth control pills (by prescription)
Blood tests
Braces
Cardiographs
Chiropractor
Christian Science Practitioner
Contact lenses
Contraceptive devices
Convalescent home (for medical treatment only)
Crutches
Dental treatment
Dental x-rays
Dentures
Dermatologist
Diagnostic fees
Diathermy
Drug addiction therapy
Drugs (prescription)
Eyeglasses
Fees paid to health institute prescribed by a doctor
FICA and FUTA tax paid for medical care service
Fluoridation unit
Guide dog
Gynecologist
Healing services
Hearing aid and batteries
Hospital bills
Hydrotherapy
Insulin treatments
Lab tests
Lead paint removal
Legal fees (to authorize treatment for a mental illness)
Lodging (away from home for outpatient care)
Metabolism tests
Neurologist
Nonprescription medication
Nursing (including board and meals)
Obstetrician
Operating room costs
Ophthalmologist
Optician
Oral surgery
Organ transplant (including donor's expenses)
Orthopedic shoes
Orthopedist
Osteopath
Oxygen and oxygen equipment
Pediatrician
Physician
Physiotherapist
Postnatal treatments
Practical nurse for medical services
Premiums for long-term care insurance
Premiums for continuation coverage required by Federal
law (COBRA)
Premiums for insurance received while receiving
unemployment compensation
Prenatal care
Prescription medicines
Psychiatrist
Psychoanalyst
Psychologist
Psychotherapy
Radium therapy
Registered nurse
Special school costs for the handicapped
Spinal fluid test
Splints
Sterilization
Surgeon
Telephone or TV equipment to assist the hearing impaired
Therapy equipment
Transportation expenses (relative to health care)
Ultra-violet ray treatment
Vaccines
Vasectomy
Vitamins (if prescribed)
Wheelchair
X-rays
Expenses not eligible for reimbursement
Advance 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
Diaper service
Domestic help
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 or beverages
Specially designed car for handicapped other than autoette
or special equipment
Stop smoking programs
Swimming pool
Travel for general health improvement
Tuition and travel expenses for sending a problem child
to a particular school
