Eligible Medial Expenses
An eligible medical expense is defined as those expenses paid for care as described in Section 213 (d) of the Internal Revenue Code. Below are two lists – deductible and nondeductible medical expenses – which may help determine whether an expense is eligible for HSA reimbursement. The lists are intended to serve as a quick reference and are provided with the understanding that First Farmers Bank & Trust is not engaged in rendering tax advice. For more detailed information, please refer to IRS Publication 502 titled “Medical and Dental Expenses,” Catalog Number 15002Q. Publications can be ordered directly from the IRS by calling 1-800-TAX-FORM (1-800-829-3676), or viewed, printed or downloaded in PDF format here. If tax advice is required, seek the services of a competent professional.
Checklist of Deductible Medical Expenses
- Abdominal supports
- Abortion
- Acupuncture
- Air Conditioner (when necessary for relief from an allergy or for relief from difficulty breathing)
- Alcoholism Treatment
- Ambulance
- Anesthetist
- Arch Supports
- Artificial Limbs
- Autoette (when used for relief of sickness/disability)
- Birth Control Pills (by prescription)
- Blood Tests
- Blood Transfusions
- Braces
- Cardiographs
- Chiropractor
- Christian Science Practitioner
- Contact Lenses
- Contraceptive Devices (by prescription)
- Convalescent Home (for medical treatment only)
- Crutches
- Dental Treatment
- Dental x-rays
- Dentures
- Dermatologist
- Diagnostic Fees
- Diathermy
- Drug Addition Therapy
- Drugs (prescription)
- Elastic Hosiery (prescription)
- Eyeglasses
- Fees Paid to Health Institute Prescribed by a Doctor
- FICA and FUTA Tax Paid for Medical Care Service
- Fluoridation Unit
- Guide Dog
- Gum Treatments
- Gynecologist
- Healing Services
- Hearing Aids and Batteries
- Hospital Bills
- Hydrotherapy
- Insulin Treatments
- Lab Tests
- Lead Paint Removal
- Legal Fees
- Lodging (away from home for outpatient care)
- Metabolism Tests
- Neurologist
- Nursing (including board and meals)
- Obstetrician
- Operating Room Costs
- Ophthalmologist
- Optician
- Optometrist
- Oral Surgery
- Organ Transplant (including donor’s expenses)
- Orthopedic Shoes
- Orthopedist
- Osteopath
- Oxygen and Oxygen Equipment
- Pediatrician
- Physicain
- Physiotherapist
- Podiatrist
- Postnatal Treatments
- Practical Nurse for Medical Services
- Prenatal Care
- Prescription Medicines
- Psychiatrist
- Psychoanalyst
- Psychologist
- Psychotherapy
- Radium Therapy
- Registered Nurse
- Special School Costs for the Handicapped
- Spinal Fluid Test
- Splints
- Sterilization
- Surgeon
- Telephone or TV Equipment to Assist the Hard-of-Hearing
- Therapy Equipments
- Transportation Expenses (Relative to Health Care)
- Ultra-Violet Ray Treatment
- Vaccines
- Vasectomy
- Vitamins (if Prescribed)
- Wheelchair
- X-Rays
Checklist of Nondeductible Medical Expenses
- Advance Payment for Services to be Rendered Next Year
- Athletic Club Membership
- Automobile Insurance Premium Allocable to Medical Coverage
- Boarding School Fees
- Bottled Water
- Commuting Expenses of a Disabled Person
- Cosmetic Surgery and Procedures
- Cosmetics, Hygiene Products and Similar Items
- Diaper Service
- Domestic Help
- Funeral, Cremation, or Burial Expenses
- Health Programs Offered by Resort Hotels, Health Clubs, and Gyms
- Illegal Operations and Treatments
- Illegally Procured Drugs
- Maternity Clothes
- Nonprescription Medication
- Premiums for Life Insurance, Income Protection, Disability, Loss of Limbs, Sight, or Similar Benefits
- Scientology Counseling
- Social Activities
- Special Foods or Beverages
- Specially Designed Car for the Handicapped other than an Autoette or Special Equipment
- Stop-Smoking Programs
- Swimming Pool
- Travel for General Health Improvement
- Tuition and Travel Expenses Taking a Problem Child to a Particular School
- Weight Loss Program
Eligible Over-the-Counter Drugs
- Antacids
- Allergy Medicine
- Pain Relievers
- Cold Medicine
- Anti-Diarrhea Medicine
- Cough Drops and Throat Lozenges
- Sinus Medications and Nasal Sprays
- Nicotine Medications and Nasal Sprays
- Pedialyte
- First Aid Creams
- Calamine Lotion
- Wart Removal Medication
- Antibiotic Ointments
- Suppositories and Creams for Hemorrhoids
- Sleep Aids
- Motion Sickness Pills
Ineligible Over-the-Counter Drugs
- Toiletries (including toothpaste)
- Acne Treatments
- Lip Balm (including Chapstick or Carmex)
- Cosmetics (including face cream and moisturizer)
- Suntan Lotion
- Medicated Shampoos and Soaps
- Vitamins (daily)
- Fiber Supplements
- Dietary Supplements
- Weight Loss drugs for General Well Being
- Herbs
Return to the Health Savings Account page.
People you can trust
If you have any questions about our products and services, please use our information request form, visit any of our offices, or call (800) 371-3316 to speak with a member of our staff. We will be happy to answer your questions and assist you in selecting the products and services that best meet your financial needs.
