Health Savings Accounts, Qualified Expenses What Are Medical Expenses? Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body.  They include the costs of equipment, supplies, and diagnostic devices needed for these purposes. They also include dental expenses. Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness. They do not include expenses that are merely beneficial to general health, such as vitamins or a vacation. Medical expenses include the premiums you pay for insurance that covers the expenses of medical care, and the amounts you pay for transportation to get medical care. Medical expenses also include amounts paid for qualified long-term care services and limited amounts paid for any qualified long-term care insurance contract. The following lists provide a brief summary of the information described in the Internal Revenue Code and IRS publication. The lists are intended to serve as a quick reference to help determine whether or not an expense may be eligible for HSA reimbursement. This information is provided with the understanding that no tax advice is being provided. Tax advice should be obtained from a professional tax advisor. IRS Publication 502 can be ordered from the IRS by calling 1-800-TAX-FORM (1-800-829-3676). http://www.irs.gov/ Eligible Expenses Abortion Drug Addiction Medical Services Acupuncture Drugs Medicines Alcoholism Eyeglasses Nursing Home Ambulance Eye Surgery Nursing Services Artificial Limb Fertility Enhancement Operations Artificial Teeth Guide dog or other animal Optometrist Bandages Health Institute Osteopath Breast Reconstruction Surgery Health Maintenance Organization Oxygen Birth Control Pills Hearing Aids Psychiatric Care Braille Books and Magazines Home Care Psychologist Capital  Expenses Home Improvements Special Education Car Hospital Services Sterilization Chiropractor Insurance Premiums Stop Smoking Programs Christian Science Practitioner Laboratory Fees Therapy COBRA Continuation Health Lead-based paint removal Transportation Coverage Legal Fees Tuition Contact Lenses Lifetime care advance payments Vasectomy Crutches Lodging Weight Loss Program Dental Treatment Long Term Care Wheelchair Diagnostic Devices Meals X-Ray Disabled Dependent Care Expenses Medical Conferences Medical Information Plan Ineligible Expenses Baby Sitting Funeral Expenses Nonprescription Drugs Childcare Future Medical Care Nutritional Supplements Controlled Substances Health Club Dues Personal Use Items Cosmetic Surgery Health Savings Account Teeth Whitening Dancing Lessons Household Helper Veterinary Fees Diaper Service Illegal Operations Weight Loss Program(cosmetic) Flexible Spending Account Maternity Clothes Medications from other Countries