Abortion Yes The cost of a legal abortion is a qualified medical expense. Acid Controller w/ Prescription When prescribed by a physician, the cost of an acid controller is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Acne treatment w/ Prescription



No


No When prescribed by a physician for the treatment of acne, the cost of acne treatment is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt.

When the treatment is for cosmetic purposes (for ex., to reduce wrinkles), the cost is not a qualified medical expense.

The cost of regular skin care is not a qualified medical expense. Acupuncture Yes When recommended by a health care professional for a medical condition, the cost of acupuncture is a qualified medical expense. Adoption Yes


No


No If the child is a tax-qualified dependent at the time services were rendered, medical expenses paid for a child prior to adoption are qualified medical expenses.

Fees relating to the adoption process and for medical expenses incurred prior to beginning adoption negotiations are not qualified medical expenses.

Expenses incurred by the birth mother associated with an adopted baby's birth are not qualified medical expenses for the HSA account holder (and spouse). Air conditioner, air filter, purifier Yes When recommended by a health care professional for a medical condition, the cost of a portable or permanent unit is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. For permanent units, see Capital expenses. Air filter   See Air conditioner, air filter, purifier. Alcoholism, drug addiction Yes



Yes The cost of treatment at a center for alcohol or drug addiction is a qualified medical expense. This includes meals and lodging provided by an inpatient center during treatment.

When recommended by a health care professional, fees and transportation costs to attend Alcoholics Anonymous (AA) meetings are qualified medical expenses. Also see Transportation. Allergy medicine w/ Prescription When prescribed by a physician, the cost of allergy medicine is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Allergy treatment products No


Yes If the product would be owned even without allergies (such as a pillow or vacuum cleaner), the expense is generally not a qualified medical expense.

When recommended by a health care professional for a medical condition, the cost of an allergy treatment product may be a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Also see Air conditioner, air filter, purifier. Note: The reimbursable expense includes only the amount above the cost of the product in its standard form. Alternative provider Yes




No When recommended by a health care professional for a medical condition, the cost of a homeopathic or holistic treatment/procedure may be a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt.

Naturopathic procedures and treatments using natural agents such as air, water or sunshine are generally not qualified medical expenses. Ambulance Yes The fee paid for ambulance service is a qualified medical expense. Analgesics w/ Prescription When prescribed by a physician, the cost of an analgesic is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Anesthesiology Yes Anesthesiology fees are qualified medical expenses. Antacids w/ Prescription When prescribed by a physician, the cost of an antacid is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Antibiotic ointment w/ Prescription When prescribed by a physician, the cost of antibiotic ointment is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Antihistamine w/ Prescription When prescribed by a physician, the cost of an antihistamine is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Anti-Diarrheals w/ Prescription When prescribed by a physician, the cost of an anti-diarrheal is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Anti-gas medicine w/ Prescription When prescribed by a physician, the cost of anti-gas medicine is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Anti-itch cream w/ Prescription When prescribed by a physician, the cost of an anti-itch cream is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Anti-parasitic treatments w/ Prescription When prescribed by a physician, the cost of an anti-parasitic treatment is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Appearance improvement   See Cosmetic treatment. Arch support   See Orthopedic shoes and inserts. Arthritis medicine w/ Prescription When prescribed by a physician, the cost of arthritis medicine is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Artificial insemination   See Fertility. Artificial limb Yes Amounts paid for the design and purchase of an artificial limb are qualified medical expenses. Artificial teeth   See Dental treatment. Aspirin w/ Prescription When prescribed by a physician, the cost of aspirin is a qualified medical expense. Retain evidence of medical necessity (e.g., prescription, doctor's note) with the receipt. Asthma equipment Yes When recommended by a health care professional for the treatment of asthma, the cost of asthma equipment (for ex., a nebulizer or peak flow meter) is a qualified medical expense. Automobile modification   See Car. Autopsy No The cost of an autopsy is not a qualified medical expense.