What are the Eligible Medical Expenses?

Distributions or withdrawals from a Health Savings Account are Tax-Free when based on a qualified medical expense as defined by the IRS, which defines medical care as amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. Such expenses must be incurred primarily for the prevention or alleviation of a physical or mental defect or illness.

Partial List of Eligible Expenses

Acupuncture
Alcoholism
Ambulance services
Artificial limbs
Artificial teeth
Automobile Modifications
Birth control pills
Birth prevention surgery
Braces
Braille books & magazines
Care for mental handicap
Chemotherapy
Chiropractic Care
Christian Science practitioner
COBRA Premiums
Coinsurance, all family members
Contact Lens & supplies
Costs for physical/mental illness
Crutches
Deductibles, all family members
Dental Fees (not if cosmetic, e.g. teeth whiting)
Dentures
Diabetic Supplies
Diagnostic Fees
Diets, Special (medically supervised)
Drug & Medical Supplies
Eyeglasses, including exam fees
Fee for Practical Nurse
Hearing devises and batteries
Home improvements for medical conditions
Insulin
Lab Fees
Long-Term Care Insurance Premiums
Medical Equipment
Obesity (treatment of)
Obstetrical expenses

Operations
Orthodontics
Over-the-Counter Medication
Oxygen
Physical therapy
Physician fees
Prescription drugs (co-payments)
Prosthetic Devises
Psychiatrist's Care
Psychologist's fees
Routine physicals
Seeing Eye dog & upkeep
Smoking Cessation (physician recommended)
Special communication equipment for the deaf
Special diets
Special education for the blind
Special plumbing for the handicapped
Sterilization fees
Surgical fees
Therapeutic care for drug and alcohol addiction
Therapy treatment
Transportation expenses for medical service
Tubal Ligation
Tuition for special school for the handicapped
Vasectomy
Vision Exams
Vitamins (prescribed)
Weight Loss (Physician Recommended)
WheelchairWigs (necessary as a result of medical condition)
X-rays

Note: This list is only a partial list. For a complete list please refer to:

*Internal Revenue Code 213(d)
Medical and Dental Expenses.Further information available on the Internet:

http://www.irs.gov/pub/irs-pdf/p502.pdf

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HSA Account