Eligible Medical Expenses

Available HSA funds are payable on demand. There are no restrictions on when or how you use funds. However, to fully recognize the tax advantages, funds must be used for qualified medical expenses.

As part of the CARES (Coronavirus Aid, Relief, and Economic Security) Act, eligible medical expenses are now expanded to include over-the-counter medicines without requiring a prescription. Menstrual care items are now eligible expenses as well. The expansion of these eligible items is retroactive to January 1, 2020.

The IRS is updating the full list of eligible medical expenses expanded as a part of the CARES Act. Click here for eligible medical expenses.

  • Abdominal Supports
  • Abortion
  • Acupuncture
  • Air Conditioner*
  • Alcoholism Treatment
  • Ambulance
  • Anesthetist
  • Arch Supports
  • Artificial Limbs
  • Autoette
  • Birth Control Pills*
  • Blood Tests
  • Blood Transfusions
  • Braces
  • Cardiographs
  • Chiropractor
  • Christian Science Practitioner
  • Contact Lenses
  • Contraceptive Devices*
  • Convalescent Home*
  • Crutches
  • Dental Treatment
  • Dental X-rays
  • Dentures
  • Dermatologist
  • Diagnostic Fees
  • Diathermy
  • Drug Addiction Therapy
  • Drugs (prescription)
  • Elastic Hosiery*
  • Fees Paid to Health Institute Prescribed by a Doctor
  • FICA and FUTA Tax Paid for Medical Care Service
  • Organ Transplant (including donor's expenses)
  • Eyeglasses
  • Fluoridation Unit
  • Guide Dog
  • Gum Treatment
  • Gynecologist
  • Healing Services
  • Hearing Aids and Batteries
  • Hospital Bills
  • Hydrotherapy
  • Insulin Treatment
  • Lab Tests
  • Lead paint removal
  • Legal Fees
  • Menstrual Care Products
  • Metabolism Tests
  • Neurologist
  • Nursing (including board and meals)
  • Obstetrician
  • Operating Room Costs
  • Ophthalmologist
  • Optician
  • Optometrist
  • Oral Surgery
  • Orthopedic Shoes
  • Orthopedist
  • Osteopath
  • Oxygen and Oxygen Equipment
  • Pediatrician
  • Physician
  • Physiotherapist
  • Podiatrist
  • Postnatal Treatments
  • Practical Nurse for Medical Services
  • Prenatal Care
  • Prescription Medicines
  • Psychiatrist
  • Psychoanalyst
  • Psychologist
  • Psychotherapy
  • Radium Therapy
  • Special School Costs for the Handicapped
  • Lodging (away from home for outpatient care)
  • Telephone or TV Equipment to Assist the Hard-of-Hearing
  • Registered Nurse
  • Spinal Fluid Test
  • Splints
  • Sterilization
  • Surgeon
  • Therapy Equipment
  • Transportation Expenses (relative to health care)
  • Ultra-Violet Ray Treatment
  • Vaccines
  • Vasectomy
  • Vitamins (if prescribed)
  • Wheelchair
  • X-rays
  • Antacids
  • Allergy Medications
  • Pain Relievers Cold
  • Medicine Anti-Diarrhea
  • Sinus Medications and Nasal Sprays
  • Nicotine Medications and Nasal Sprays
  • Pedialyte
  • Wart Removal Medication
  • Antibiotic Ointments
  • Suppositories and Creams for Hemorrhoids
  • Sleep Aids
  • Motion Sickness Pills
  • First Aid Creams
  • Calamine Lotion
  • Medicine Cough Drops and Throat Lozenges
  • Advancement payment for services to be rendered next year
  • Automobile insurance premium allocable to medical coverage
  • Commuting expenses of a disabled person
  • Athletic club membership
  • Boarding school fees
  • Bottled water
  • Specially designed car for the handicapped*
  • Cosmetics, hygiene products and similar items
  • Health programs offered by resort hotels, health clubs, and gyms
  • Cosmetic surgery and procedures
  • Funeral, cremation, or burial expenses
  • Illegal operations and treatments
  • Illegally procured drugs
  • Maternity clothes
  • Scientology counseling
  • Social activities
  • Special foods and beverages
  • Stop-smoking programs
  • Swimming pool
  • Travel for general health improvement
  • Tuition and travel expenses for a problem child to a particular school
  • Weight loss programs
  • Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits
  • Cosmetics (including face cream and moisturizer)
  • Lip Balm (including chapstick or carmex)
  • Weight Loss Drugs for General Well Being
  • Toiletries (including toothpaste)
  • Acne Treatments
  • Suntan Lotion
  • Dietary Supplements
  • Fiber Supplements
  • Herbs
  • Vitamins (daily)
  • Medicated Shampoos and Soaps
* Conditions apply.
This list is provided with the understanding that our bank is not engaged is rendering tax advice. Use this list as a quick reference. If you need additional information, refer to IRS Publication 502 or contact a tax professional.