THINGS to REMEMBER before you PROCEED:
- This list is only applicable to people living in USA who have medical insurance and are enrolled in an HSA plan.
- Qualified medical expenses (QMEs) are designated by the IRS and include medical, dental, vision, and prescription expenses.
- QMEs are subject to change by the IRS at any time.
- It is the member's responsibility to verify that expenses incurred are designated by the IRS and by the plan sponsor as a QME.
- This list is not comprehensive. It is provided to you with the understanding that we are not engaged in rendering tax advice.
- The information provided is not intended to be used to avoid federal tax penalties.
- Eligible dependents include children under 13 years of age, and a spouse or other dependent that is physically or mentally incapable of caring for themselves.
- If you have an HRA or FSA (not HSA), your employer’s plan may only reimburse a subset of expenses.
- Please refer to your Plan Document for confirmation of reimbursable expenses under your plan.
- Over-the-counter drugs no longer require a prescription to be reimbursed as of Jan 1, 2020.
- For more detailed information, please click here. If tax advice is required, you should seek the services of a professional.
Common/Generic IRS-Qualified Medical Expenses (QME's):
- Acupuncture
- Ambulance
- Artificial limbs
- Artificial teeth*
- Birth control treatment
- Blood sugar test kits for diabetics
- Breast pumps and lactation supplies
- Chiropractor
- Contact lenses and solutions*
- COVID-19 diagnostic testing and treatment
- Crutches
- Dental treatments (including X-rays, cleanings, fillings, sealants, braces and tooth removals*)
- Doctor’s office visits and co-pays
- Drug addiction treatment
- Drug prescriptions
- Eyeglasses (Rx and reading)*
- Fluoride treatments*
- Feminine hygiene products
- Fertility enhancement (including in-vitro fertilization)
- Flu shots
- Guide dogs
- Hearing aids and batteries
- Infertility treatment
- Inpatient alcoholism treatment
- Insulin
- Laboratory fees
- Laser eye surgery*
- Medical alert bracelet
- Medical records charges
- Midwife
- Occlusal guards to prevent teeth grinding
- Orthodontics*
- Orthotic Inserts (custom or off the shelf)
- Over-the-counter medicines and drugs (see more information below)
- Personal protective equipment (PPE) like masks and hand sanitizer
- Physical therapy
- Special education services for learning disabilities (recommended by a doctor)
- Speech therapy
- Stop-smoking programs (including nicotine gum or patches, if prescribed)
- Surgery, excluding cosmetic surgery
- Vaccines
- Vasectomy
- Vision exam*
- Walker, cane
- Wheelchair
Common/Generic Over-the-Counter (OTC) Medicines:
- Acid controllers
- Acne medicine
- Aids for indigestion
- Allergy and sinus medicine
- Anti-diarrheal medicine
- Baby rash ointment
- Cold and flu medicine
- Eye drops*
- Feminine antifungal or anti-itch products
- Hemorrhoid treatment
- Laxatives or stool softeners
- Lice treatments
- Motion sickness medicines
- Nasal sprays or drops
- Ointments for cuts, burns or rashes
- Pain relievers, such as aspirin or ibuprofen
- Sleep aids
- Stomach remedies
Expenses Eligible if a Letter of Medical Necessity is Provided:
- Weight-loss program only if it is a treatment for a specific disease diagnosed by a physician (e.g., obesity, hypertension, heart disease)
- Compression hosiery/socks, antiembolism socks or hose
- Massage treatment for specific ailment or diagnosis
- CPR classes for adult or child
- Improvements or special equipment added to a home or other capital expenditures for a physically handicapped person
Eligible Child/Dependent Care Expenses:
- Au pair services
- Babysitting services
- Before- and after-school programs
- Custodial or eldercare expenses, in-home or daycare center (not medical care)
- Nursery school
- Pre-kindergarten
- Summer day camp (not educational in nature)
Ineligible Expenses (not qualified under HSA):
Listed below are some services and expenses that are not eligible for reimbursement. This list is not all-inclusive:
- Aromatherapy
- Baby bottles and cups
- Baby oil
- Baby wipes
- Breast enhancement
- Cosmetics and skin care
- Cotton swabs
- Dental floss
- Deodorants
- Hair re-growth supplies and/or services
- Health club membership dues
- Humidifier
- Lotion
- Low-calorie foods
- Mouthwash
- Petroleum jelly
- Shampoo and conditioner
- Spa salts
Ineligible Child/Dependent Care Expenses (not qualified under HSA):
- Clothing
- Food/meals
- Kindergarten and higher education/tuition expenses
- Overnight camp
References -
https://www.hsabank.com/hsabank/learning-center/irs-qualified-medical-expenseshttps://www.cigna.com/individuals-families/member-resources/hsa-fsa-hra-payments
https://www.irs.gov/forms-pubs/about-publication-502
https://healthequity.com/qme
