HSA Eligible Expenses

HSA Eligible Expenses

You can use your HSA funds to cover hundreds of eligible health care expenses — for yourself, your spouse, and your tax dependents. Only eligible expenses can be reimbursed tax-free under your HSA. These expenses are defined by Internal Revenue Code § 213(d).

  • Eligible expenses: Generally includes items that are meant to diagnose, cure, mitigate, treat, or prevent illness or disease. Transportation for health care is also eligible.
  • Potentially eligible expenses: These expenses require you to retain additional supporting documentation proving a medical need for the service or product. For example, over-the-counter (OTC) medicines and drugs require a prescription from a doctor.
  • Ineligible expenses: Cosmetics, cosmetic surgery, grooming products, and items for general well-being are not eligible expenses.

Check out expenses in the list below.

When using HSA funds, keep in mind:

  • Eligible expenses reimbursed with HSA funds can’t be reimbursed under any other plan or program. You can’t double-dip from a flexible spending account (FSA) or health reimbursement arrangement (HRA).
  • The eligible expense must have been incurred after you have established your HSA.
  • You can reimburse yourself at any time for past medical expenses as long as the expense was incurred after your HSA has been opened.
  • You must keep all itemized receipts and other supporting documentation like a prescription for an OTC medicine. If you are audited by the IRS, you will need these documents to verify HSA expenses.

Learn more about using your HSA funds on our HSA Participant Guidelines page.

HSA Expense List

Expense Description HSA Eligibility
Acupuncture Yes
Adoption, medical expenses Potentially
Alcohol and drug counseling Yes
Alcohol and drug rehab Yes
Alternative healers, dietary substitutes, drugs and medicines Potentially
Ambulance transport Yes
Artificial limbs Yes
Artificial teeth Yes
Bandages Yes
Bariatric surgery (i.e., Lap-Band, gastric bypass) Potentially
Batteries for durable medical equipment Yes
Birth control drugs Yes
Birth control OTC medicines Yes
Birth control supplies Yes
Blood pressure monitoring devices Yes
Body scan / diagnostic testing Yes
Braille books and magazines Potentially
Breast pumps and lactation supplies Yes
Breast reconstruction surgery following mastectomy Yes
Burn garment Yes
Capital expenses Potentially
Carpal tunnel wrist supports Yes
Chelation (EDTA) therapy Yes
Childbirth classes Potentially
Chiropractor services Yes
Chondroitin sulfate Potentially
Christian Science practitioners Yes
Circumcision Yes
Co-insurance, copayments, and deductibles – medical, dental, and vision Yes
COBRA premiums Yes
Concierge medical fee No
Condoms and other contraceptive devices Yes
Contact lenses, equipment, and materials (e.g., Aosept, Allergan, Bausch & Lomb, Boston, Opti-Free, Renu) Yes
Controlled substances in violation of federal law No
Cosmetic prescriptions No
Cosmetics and perfume No
Counseling and therapy Potentially
Counseling and therapy: marriage counseling No
CPR classes Potentially
Dental crowns (metal/porcelain) Yes
Dental veneers No
Dental visits (non-cosmetic) Yes
Dentures Yes
Deodorant No
Diabetic supplies, test kits, and strips Yes
Diagnostic services Yes
Diapers or diaper service for newborns No
Diet foods No
Dietary supplements Potentially
Disabled dependent's qualified dental or vision expenses Yes
Disabled dependent's qualified medical expenses Yes
DNA collection and storage No
Doula (birthing coach) Potentially
Drug overdose treatment Yes
Dual-purpose expenses (items that have both a medical and general/personal / cosmetic purpose) Potentially
Durable medical equipment Yes
Ear piercing No
Ear plugs Potentially
Electrolysis or hair removal No
Exercise equipment or programs Potentially
Eye examinations, eyeglasses, equipment, and materials Yes
Face creams and moisturizers No
Face lifts No
Feminine hygiene products (tampons, etc.) No
Fertility treatments Potentially
Fiber supplements (e.g., Benefiber, Metamucil) Potentially
Flu shots Yes
Fluoridation device Yes
Foods Potentially
Founder's fee No
Gauze pads Yes
Genetic testing Potentially
Glucosamine Potentially
Glucose monitoring equipment Yes
Guide dog or other service animal aide Potentially
Hair loss/replacement treatment (e.g., Rogaine) Potentially
Hair removal and transplants No
Hand lotion No
Health club dues and fees Potentially
Hearing aids and hearing aid batteries Yes
Herbs and Herbal Supplements (e.g., St. John's Wort) Potentially
Hormone replacement therapy (HRT) Potentially
Hospital services Yes
Hot and cold packs Yes
Household help No
Illegal operations and treatments No
Immunizations Yes
Inclinator Potentially
Incontinence supplies (e.g., Depends, Serenity) Yes
Insulin (prescription and over-the-counter) Yes
Insurance premiums Yes
Laboratory fees Yes
Lactation consultant Potentially
Lamaze classes Yes
Lamaze classes Yes
Language training Potentially
Lasik eye surgery Yes
Lead-based paint removal Potentially
Lifetime care-advance payments No
Lip balm (e.g., Burt's Bees Lip Balm, Chapstick) No
Lodging at a hospital or similar institution (patient only) Yes
Lodging not at a hospital or similar institution Yes
Lodging of a companion Yes
Lodging while attending a medical conference No
Long-term care premiums Yes
Marijuana or other controlled substances in violation of federal law No
Massage therapy Potentially
Mastectomy-related special bras Yes
Meals at a hospital or similar institution (patient only) Yes
Meals not at a hospital or similar institution No
Meals of a companion No
Meals when attending a medical conference No
Medic Alert bracelet or necklace Yes
Medical conference admission Potentially
Medical information plan changes Yes
Medical monitoring and testing devices Yes
Medical newsletter No
Medical records charges Yes
Medical services Yes
Medicare premiums Yes
Medicated shampoo (to treat a specific medical condition like psoriasis; e.g., Dermarest shampoo) Potentially
Mouthwash No
Nasal strips (nose strips) Potentially
Naturopathic healers Potentially
Nebulizer Yes
Nursing services for a baby No
Nursing services provided by a nurse or other attendant Yes
Nutritionist's professional expenses Potentially
Occlusal guards Yes
Office visits - dental Yes
Office visits - medical Yes
Office visits - vision Yes
Operations - dental Yes
Operations - medical Yes
Operations- vision Yes
Optometrist Yes
Organ donors Yes
Orthodontia Yes
Orthopedic shoes and inserts Yes
Osteopath fees Yes
OTC pregnancy tests/fertility monitors Yes
Over-the-counter drugs used for general health and /or cosmetic purposes No
Over-the-counter medicines used to treat a specific medical condition Yes
Over-the-counter supplies Yes
Ovulation monitor Yes
Oxygen Yes
Physical exams Yes
Physical therapy Yes
Podiatrist Yes
Pregnancy termination Yes
Pregnancy test kits Yes
Prescription drug discount programs No
Prescription drugs imported from another country No
Prescription drugs used for general health and/or cosmetic purposes No
Prescription drugs used to treat a specific medical condition Yes
Prescription drugs – dual-purpose (e.g., Propecia, Rogaine) Potentially
Prescription eyeglasses Yes
Propecia Potentially
Prosthesis Yes
Radial keratotomy Yes
Reading glasses Yes
Retin-A Potentially
Reversal of tubal ligation or vasectomy Yes
Rogaine Potentially
Sales tax on qualified medical expenses (e.g., OTC medications) Yes
School and education, special Potentially
Schools and education, residential No
Screening tests – medical, dental, vision Yes
Shaving cream and lotion No
Shipping and handling fees on eligible expenses Yes
Sick-child facility No
Skin moisturizers and lotion No
Sleep deprivation treatment Potentially
Smoking cessation programs Yes
Snoring cessation aids and medications (e.g., Breathe Right Spray, Snoreeze) Potentially
Special foods Potentially
Sperm storage fees Potentially
Sterilization procedures Yes
Student health fee No
Sunglasses (prescription) Yes
Sunglasses and clips (non-prescription) No
Supplies to treat medical condition Yes
Surrogate expenses No
Take-home drug test No
Take-home pregnancy test Yes
Take-home urinary tract infection test Yes
Tanning salons and equipment No
Teeth whitening No
Telephone for hearing- impaired persons Yes
Thermometers Yes
Toiletries No
Toothbrushes and toothpaste No
Transplants Yes
Transportation and travel expenses for person receiving medical dental, or vision care Yes
Transportation of someone other than the person receiving medical, dental, or vision care Potentially
Transportation to and from medical conference Potentially
Tubal ligation Yes
Umbilical cord, cord blood, and stem cells harvesting, freezing, and storage Potentially
Vaccines Yes
Varicose veins, treatment of No
Vasectomy Yes
Viagra Yes
Virtual physical (body scan) Yes
Vision discount programs No
Vitamins Potentially
Walker, wheelchair, or cane Yes
Weight-loss programs and/or drugs prescribed to induce weight loss Potentially
Wigs Potentially
X-rays – medical or dental Yes