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Flexible Spending Account (FSA), Healthcare Reimbursement Arrangement (HRA),
& Health Savings Account (HSA)
Qualified medical expenses are those expenses paid for medical care as described
in Section 213(d) of the Internal Revenue Code. IRS Publication 502, titled
"Medical and Dental Expenses", may be accessed at provides more detailed
information on eligible medical expenses. Visit
www.irs.gov for a comprehensive list of eligible and ineligible
expenses.
The following is a brief summary of information and is intended to serve as a
quick reference to help determine whether or not an expense may be eligible for
HSA reimbursement. This list is not all-inclusive. This information is not tax
advice. Tax advice should be obtained from a professional tax advisor. IRS
Publication 502 can be ordered from the IRS by calling (1-800-829-3676). Some
expenses (for example, dental and vision expenses) may be paid from your Health
Savings Account, but are not covered benefits under your High Deductible Heath
Plan.
Qualified Medical Expenses Eligible for Reimbursement
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alcoholism treatment
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gynecologist
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physiotherapist
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ambulance
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healing services
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postnatal treatments
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anesthetists
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hearing aid and batteries
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practical nurse for
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artificial limbs
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hospital bills
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premiums for long-term care insurance
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birth control pills (by prescription)
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hydrotherapy
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prenatal care
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blood tests
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insulin treatments
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prescription medicines
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braces
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lab tests
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psychiatrist
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cardiographs
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lead paint removal
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psychoanalyst
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chiropractor
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legal fees (to authorize treatment for a mental illness)
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psychologist
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Christian Science Practitioner
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lodging (away from home for outpatient care)
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psychotherapy
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contact lenses
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medical services
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radium therapy
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contraceptive devices
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metabolism tests
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registered nurse
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convalescent home (for medical treatment only)
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neurologist
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special school costs
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crutches
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nursing (including board and meals)
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spinal fluid test
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dental treatment
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obstetrician
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splints
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dental x-rays
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operating room costs
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sterilization
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dentures
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ophthalmologist
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surgeon
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dermatologist
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optician
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telephone or TV equipment to assist the hearing impaired
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diagnostic fees
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oral surgery
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therapy equipment
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drug addiction therapy
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organ transplant (including donor's expenses)
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transportation expenses (relative to health care)
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drugs (prescription)
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orthopedic shoes
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ultra-violet ray treatment
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equipment
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orthopedist
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vaccines
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eyeglasses
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osteopath
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vasectomy
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FICA and FUTA tax paid for medical care service
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oxygen and oxygen
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vitamins (if prescribed)
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for the handicapped
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pediatrician
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wheelchair
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guide dog
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physician
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x-rays
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Expenses Not Eligible for Reimbursement
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athletic club membership
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illegally procured drugs
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automobile insurance
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maternity clothes
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boarding school fees
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medical coverage
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bottled water
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premium allocable to
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commuting expenses of a disabled person
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premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits
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cosmetic surgery and procedures
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Scientology counseling
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cosmetics, hygiene products and similar items
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social activities
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diaper service
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special foods or beverages
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domestic help
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specially designed car for handicapped other than autoette or special equipment
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expenses for sending a problem child to a particular school
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stop smoking programs
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funeral, cremation or burial expenses
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swimming pool
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health programs offered by resort
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travel for general health improvement
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hotels, health clubs and gyms
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tuition and travel
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illegal operations and treatments
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weight loss programs
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