HSA Eligible Expenses

Find out more about what’s eligible and not eligible under your plan.

An eligible expense is any healthcare expense approved by the IRS for reimbursement through an HSA. Eligible expenses can be incurred by the employee, their spouse or their eligible dependents. Expenses that happen before the HSA is opened are not eligible.

Services and items that are eligible

Sample list of eligible expenses with an HSA. Go to the EBIA Health Care Expense Table to see a complete list – log in to the participant portal and click “Tools & Support”.

  • Acupuncture
  • Alcoholism/drug addiction treatment
  • Artificial limbs
  • Artificial teeth
  • Birth control pills
  • Braille books/magazines
  • Breast pumps
  • Childbirth classes
  • Chiropractors
  • Christian Science practitioners
  • Co-insurance amounts
  • Contact lenses/lens solution
  • Contraceptives
  • Crutches
  • Deductibles
  • Dental treatment
  • Ear plugs (prescribed)
  • Eye exams/eyeglasses
  • Fertility treatments
  • Fitness classes (prescribed)
  • Fluoridation treatments
  • Fluoridation device
  • Guide dog (for the impaired)
  • Hearing aid/batteries
  • Hospital services
  • Laboratory fees
  • LASIK surgery
  • Learning disability
  • Medical monitoring devices
  • Medical records charges
  • Medical services
  • Prescriptions
  • Norplant insertion/removal
  • Operations/surgery
  • Optometrist
  • Orthodontia
  • Osteopathy
  • Patterning exercises
  • Physical exams (non-employment)
  • Pre-existing conditions
  • Private hospital room
  • Psychiatric care (prescribed)
  • Physical therapy
  • Sales tax (on eligible expenses)
  • Smoking cessation (prescribed)
  • Speech training
  • Sterilization
  • Sunscreen
  • Transplants
  • Vaccines
  • Weight loss programs (prescribed)
  • Wheelchair
  • X-ray fees

Insurance Premiums

  • COBRA premiums
  • Premiums while you are receiving unemployment compensation
  • Long-term care insurance premiums
  • Retiree healthcare premiums, including Medicare (but not supplemental policies like Medigap)

Over-the-counter items eligible under HSA
HSA money may be used to purchase over-the-counter drugs and medicines such as ibuprofen, acetaminophen and cough syrup with a prescription from the employee’s doctor. A copy of the prescription for over-the-counter medications should be saved with other receipts for tax purposes.
HSA money  may be used to purchase over-the-counter items that are not considered a drug or a medicine such as bandages, wound care and contact lens solution without a prescription.

Services and items that are not eligible

Sample list of ineligible expenses with an HSA. Items that are not eligible expenses are primarily elective and not necessary products and services. If used for a specific medical condition, some items may become eligible with a doctor’s letter. Go to the EBIA Health Care Expense Table to see a complete list – log in to the participant portal and click “Tools & Support”.

  • Administrative/physician fees
  • Annual subscription/retainer fees
  • Cosmetic services
  • Controlled substances
  • Dancing or swimming lessons
  • Diapers or diaper service
  • Face lifts
  • Genetic testing
  • Hair transplants
  • Illegal operations/treatments  
  • Insurance premiums for Medicare supplemental policies, like Medigap
  • Maternity clothes    
  • Payroll-deducted premiums
  • Physical exams (for employment)
  • Prescription discount program fees
  • Rogaine
  • Student health fees
  • Teeth bleaching
  • Varicose vein treatment
  • Vision discount membership fees
  • Vitamins
  • Warranties
  • Weight loss foods