HSA Eligible Medical Expenses

Below is a quick reference list of eligible medical expenses that can be reimbursed from your health savings account (HSA). Eligible medical expenses are described in Section 213(d) of the Internal Revenue Code.

This list is not all-inclusive. The IRS occasionally modifies the list. For a complete list of HSA eligible medical expenses, please see the IRS Web site. Blue Cross and Blue Shield of New Mexico does not provide tax advice. For tax advice, please consult your tax advisor.

Eligible medical expenses may include:

Medical Procedures – Treatments – • Smoking cessation programs • Braille books and magazines in excess Equipment – Insurance • Speech therapy of cost of regular editions • Acupuncture • Sterilization and reversed sterilization • Cost of note-taker for a deaf child in school • Alcoholism or drug dependency • Surgery (excluding unnecessary treatment cosmetic surgery) • Expenses connected with donating an organ • Anesthesiologist • Vaccinations/immunizations • Excess costs of specifically equipping • Blood pressure monitoring kits • Weight-loss programs prescribed to an automobile for a disabled person • Chiropractor and osteopath treat a medical condition (e.g., obesity) over the costs of ordinary automobile; • Coinsurance (only the percentage not • X-ray devise for lifting a disabled person into paid by your health plan) automobile Over-the-Counter Drugs • Contraceptives, including birth control • Guide dog or other animal for visually or pills, condoms, and spermicidal • Allergy and asthma medicines hearing impaired (includes purchase, products • Cold relief training, and care) • Cosmetic surgery/procedure that treats • Cold sore • Household visual alert system for a deformity caused by an accident or • Diabetic treatment hearing impaired trauma, disease, or abnormality at birth • Eye and ear treatment • Lodging expenses (not provided in a • Crutches hospital or similar institution) not to • Foot treatment • Deductibles and copayments for health exceed $50 per night per individual care (e.g., medical, dental, and vision) • Hemorrhoid relief while away from home if the lodging is • Lice treatment primarily for and essential to medical • Denture supplies care provided by a doctor • Pain relievers • Dermatological procedures • Long-term care (for medical expense • Diabetic supplies (e.g., monitor, pump, • Smoking cessation and premiums) glucose kit, test strips, and lancets) • Stomach remedies (e.g., antacid, and • Shipping, handling, delivery charges, • Flu shots anti-diarrheal) and sales tax for eligible expenses • Hospital services • Toothache • Social Security tax paid with respect to • Incontinence supplies • Topical products wages of a qualified nurse’s service • Infertility treatment • Wart treatment • Transportation expenses primarily for • Yeast infection and essential to medical care, including • Legal fees directly related to mileage, bus, taxi, train/plane fares, commitment of mentally ill person Dental – Hearing – Vision ambulance services, parking fees, and tolls • Nursing services for care of a specific • Artificial teeth/dentures medical ailment • Walkers, crutches, and canes • Braces, orthodontic services • Obstetrical and gynecological • Wheelchair or autoette including cost of • Contact lenses and cleaning solutions procedures operating/maintaining • Occupational therapy • Corrective eye surgery, including radial keratotomy Premiums • Ovulation and pregnancy tests • Dental treatment • Regular premiums • Oxygen equipment and oxygen used to relieve breathing problems that result • Eyeglasses • Medicare premiums from a medical condition • Hearing aids, batteries for operation of Copays • Physical therapy hearing aids, and hearing aid repairs • Doctor office visit copays, etc. • Psychotherapist, psychiatrist, and • Optometrist or ophthalmologist fees Rx copays psychologist • Assist Disabled – Miscellaneous Vision or dental copays • Routine/preventive physicals • • Artificial limbs

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Ineligible medical expenses may include:

• Advance payment for future medical • Household help or cleaning service See the IRS Web site for more information care • Illegal operations or treatments and a complete list of ineligible expenses • Athletic club membership (services and supplies that cannot be • Maternity clothes reimbursed from your HSA). Babysitting or child care for a normal, • • Meals health baby/child • Nutritional supplements • Bottled water • Non-prescription medicines other than Boarding school fees • those used exclusively for medical • Cosmetic surgery and procedures purposes (e.g., vitamins, fiber • Cosmetics, hygiene products, and supplements, diet supplements, and herbs) similar items (e.g., shampoo, face • Personal use items (e.g., toothpaste, cream, lip balm, suntan lotion, etc.) toothbrush, etc.) • Diaper service • Swimming lessons • Electrolysis or hair removal • Tanning salons and equipment • Funeral, cremation, or burial expenses • Teeth whitening • Hair coloring or transplants • Travel for general health improvement

A Division of Health Care Service Corporation, a Mutual Legal Reserve Company, an Independent Licensee of the Blue Cross and Blue Shield Association.

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