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An HSA eligible expense is defined as an expense for certain healthcare services, equipment and medications as described IRS Publication 502 of the Internal Revenue Code (pdf of the IRS Publication 502)  Below are two lists which may help determine whether an expense is eligible.

These lists are not comprehensive, are meant to serve as a quick reference and are provided to you with the understanding that HDHPexpert.com is not engaged in rendering tax advice.
If tax advice is required, you should seek the services of a qualified tax professional.

Eligible:

Acupuncture
Ambulance
Arch supports
Artificial limbs
Birth control pills
Blood tests
Blood transfusions
Braces
Breast pumps & supplies
Chiropractor
Childbirth / Delivery
Contact lenses
Dental expenses
Dentures
Dermatologist
Durable medical equipment
Eyeglasses
Gum treatment
Gynecologist / Obstetrician
Hearing aids and batteries
Hospital bills
Hydrotherapy
Insulin treatment
Lab tests
Neurologist
Nursing
Operating room costs
Ophthalmologist
Optician
Optometrist
Oral surgery
Pediatrician
Physician
Postnatal treatments
Practical nurse for medical services
Prenatal care
Prescription medicines
Psychiatrist
Psychologist
Surgeon
Therapy equipment
Vaccines
Wheelchair
X-rays

Eligible Over-the-Counter Items:

These are only HSA eligible with a doctor’s prescription – the list below is not all inclusive, these are just the most recently prescribed OTC items.

Antacids
Anti-diarrhea medicine
Antibiotic ointments
Allergy medications
Calamine lotion
Cold medicine
Cough drops and throat lozenges
First aid creams
Motion sickness pills
Pain relievers
Pedialyte
Sinus medications and nasal sprays
Sleep Aids
Suppositories and creams for hemorrhoids
Wart removal medication

Ineligible:

Athletic club membership
Cosmetic surgery and procedures
Weight loss programs
Cosmetics, hygiene products and similar items
Child care
Insurance premiums
Veterinary expenses (unless guide dog related)
Non-prescription medication
Social activities
Special foods and beverages
Weight loss programs
Toiletries (including toothpaste)
Acne treatments
Lip balm
Suntan lotion
Vitamins (daily)
Fiber supplements
Dietary supplements
Herbs