Eligible Medical Expenses

Use the list below as a guideline to help you determine what expenses are eligible for your HSA funds. This is not an end-all list and does not guarantee reimbursement.

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 2019 eligible medical expenses.

  • Abdominal Supports
  • Abortion
  • Acupuncture
  • Air Conditioner*
  • Alcoholism Treatment
  • Allergy Medications
  • Ambulance
  • Anesthetist
  • Antacids
  • Antibiotic Ointments
  • Arch Supports
  • Artificial Limbs
  • Autoette
  • Birth Control Pills*
  • Blood Tests
  • Blood Transfusions
  • Braces
  • Calamine Lotion
  • 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
  • First Aid Creams
  • 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
  • Lodging (away from home for outpatient care)
  • Medicine Anti-Diarrhea
  • Medicine Cough Drops and Throat Lozenges
  • Menstrual Care Products
  • Metabolism Tests
  • Motion Sickness Pills
  • Neurologist
  • Nicotine Medications and Nasal Sprays
  • Nursing (including board and meals)
  • Obstetrician
  • Operating Room Costs
  • Ophthalmologist
  • Optician
  • Optometrist
  • Oral Surgery
  • Organ Transplant (including donor's expenses)
  • Orthopedic Shoes
  • Orthopedist
  • Osteopath
  • Oxygen and Oxygen Equipment
  • Pain Relievers Cold
  • Pediatrician
  • Pedialyte
  • 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
  • Registered Nurse
  • Sinus Medications and Nasal Sprays
  • Sleep Aids
  • Spinal Fluid Test
  • Splints
  • Sterilization
  • Suppositories and Creams for Hemorrhoids
  • Surgeon
  • Telephone or TV Equipment to Assist the Hard-of-Hearing
  • Therapy Equipment
  • Transportation Expenses (relative to health care)
  • Ultra-Violet Ray Treatment
  • Vaccines
  • Vasectomy
  • Vitamins (if prescribed)
  • Wart Removal Medication
  • Wheelchair
  • X-rays
  • Acne Treatments
  • Advancement payment for services to be rendered next year
  • Automobile insurance premium allocable to medical coverage
  • Athletic club membership
  • Boarding school fees
  • Bottled water
  • Commuting expenses of a disabled person
  • Cosmetics, hygiene products and similar items
  • Cosmetics (including face cream and moisturizer)
  • Cosmetic surgery and procedures
  • Dietary Supplements
  • Fiber Supplements
  • Funeral, cremation, or burial expenses
  • Health programs offered by resort hotels, health clubs, and gyms
  • Herbs
  • Illegal operations and treatments
  • Illegally procured drugs
  • Lip Balm (including chapstick or carmex)
  • Maternity clothes
  • Medicated Shampoos and Soaps
  • Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits
  • Scientology counseling
  • Social activities
  • Special foods and beverages
  • Specially designed car for the handicapped*
  • Stop-smoking programs
  • Suntan Lotion
  • Swimming pool
  • Toiletries (including toothpaste)
  • Travel for general health improvement
  • Tuition and travel expenses for a problem child to a particular school
  • Weight Loss Drugs for General Well Being
  • Vitamins (daily)
  • Weight loss programs
* 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.