Which medical expenses can be paid for with tax-deductible HSA funds?
The following is a partial list of eligible/potentially eligible/ineligible medical expenses. If you have any questions about anitem’s eligibility, please contact SelectAccountSM customer service at (651) 662-5065 or toll free at 1-800-859-2144.
Eligible medical expenses
Eyeglasses – prescription sunglasses/safety glasses Physical exams (routine, medical, well-child) Fertility treatments (e.g., artificial insemination, Prescription drugs (special rules apply, e.g., prescription drugs obtained from out of country are not covered) Fluoridation treatment at a dental office Preventive care screenings (e.g., mammogram, Chiropractic treatments (e.g., adjustments) Shipping and handling fees for eligible expenses Coinsurance amounts (health, dental or vision) Individual counseling (counseling must be performedto alleviate or prevent a physical or mental defect or Contraceptives (e.g., birth control pills, condoms, Surgical stockings (e.g., Jobst stockings) Convalescent home (for medical treatment only) Telephone/television equipment for hearing-impaired Occlusal guards to prevent teeth grinding Transportation expenses relative to health care (corresponding medical documentation requested) Dental procedures, non-cosmetic (e.g., X-rays, Organ transplant (including donor’s expenses) Diabetic supplies (e.g., insulin, syringe, monitor, Patient responsibilities under the medical, dental or vision plan solely because of the plan’s deductible,copay (coinsurance), reasonable and customary Potentially eligible medical expenses (requires Letter of Medical Necessity)
Abdominal supports
Mentally handicapped residential or group home Mineral supplements (if prescribed by a physician Guide dog/service animal (purchase, care for, Automobile modifications (capital expense) Holistic or natural healers, dietary substitutes, Prescription drugs that also have a cosmetic purpose Home improvements (e.g., exit ramps, widening (e.g., Retin-A, Rogaine, Botox, Propecia) Special education costs for dependents with disabilities Household products/improvements to treat allergies Special foods/beverages (if prescribed by a physician to treat a specific condition) (excess cost) Breast reduction surgery that is medically necessary Childbirth/lamaze classes (related to pre-birth) Cosmetic surgery (for repair or reconstruction after accident or surgery or for correction of birth defect) Lodging (away from home for outpatient care – Vitamins (if prescribed by a physician for a specific medical condition, e.g.,, prenatal vitamins) Weight loss program and medications (if prescribed by a physician for a specific medical condition – Medical conference admission and transportation Ineligible medical expenses
Late fees (e.g., for late payment of bills for Prescription drugs and medicines obtained from Cosmetics, hygiene products and similar items Lodging while attending a medical conference Marijuana or other controlled substances in Feminine hygiene products (e.g., tampons) Transportation costs of disabled individual Non-prescription eyeglasses, sunglasses, safety Eligible medical expense
Excess cost
Medical expenses you can have reimbursed through your HSA Some expenses are only partially reimbursable. This means only the include services incurred by you or your eligible dependents portion of the cost that exceeds the price of a regular item (excess cost) for the diagnosis, treatment or prevention of disease or for the is eligible. The member must submit a price comparison for a similar amounts you pay for transportation to get medical care.
item along with their claim form. If the item is potentially eligible, the member must also submit a Letter of Medical Necessity.
In general, deductions allowed for medical expenses on Example: If your health care provider recommends orthopedic shoes your federal income tax according to Internal Revenue Code and the cost is $15 more than regular shoes, only the $15 excess cost Section 213(d) may be reimbursed through your HSA. It is possible that changes in the IRS rules can affect the eligible, potentially eligible, and/or ineligible expense categories.
Capital expense
HSA eligible medical expenses do not include medical premiums A capital expense is an improvement and/or special equipment added except COBRA, health insurance (other than Medicare Supplement to a home or other capital expenditure that may be eligible if the policies) after the individual has reached age 65, qualified long-term primary purpose is medical care. A Letter of Medical Necessity is care insurance, and health coverage while the account holder is required from your health care provider. To submit your capital receiving unemployment compensation. Premiums for employer- expense, you must have an appraisal of your home within one year sponsored retiree medical plans can also be paid from the HSA.
prior to the installation and an appraisal after the installation to determine the value added to the home. The amount eligible is the Potentially eligible medical expenses
difference between the cost of the expense and the increase in the In order to determine eligibility for potentially eligible items, additional value of your home. If the improvement/special you will need to obtain a Letter of Medical Necessity from equipment is used by individuals other than the person needing it for your health care provider. You can obtain a Letter of Medical medical care, the eligible amount should be divided by the number Necessity to have your health care provider complete at of people using the item. Example: A ramp is purchased for $3,000 www.selectaccount.com.
and prior to installation your house is appraised at $100,000. After installation of the ramp your house is appraised for $101,000.
The amount that is eligible under your HSA is $2,000. If you have questions about a capital expense, please contact customer service These lists are intended to serve as a quick reference and are provided with the understanding that SelectAccountSM is notengaged in rendering tax advice. For more detailed information, please refer to IRS Publication 502, “Medical and DentalExpenses,” Catalog Number 15002Q. Publications can be ordered from the IRS by calling 1-800-TAX-FORM (1-800-829-3676).
If tax advice is required, seek the services of a competent professional.

Source: http://concordia.csp.edu/HumanResources/_Documents/Eligible_Medical_Exp.pdf


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