HSA FAQ
Blue Cross and Blue Shield of North Carolina®
Qualified medical expenses
The IRS lists the following expenses as qualified HSA expenses:10
- Adoption
- Alcoholism (amount paid for inpatient treatment, including meals and lodging, at a therapeutic center for alcohol addiction)
- Ambulance
- Artificial teeth
- Automobile modifications for physically disabled person
- Birth control pills (if available only by physician's prescription)
- Chiropractors
- Coinsurance amounts
- Contact lenses and related materials and equipment
- Crutches
- Dental treatment (no cosmetic dentistry, e.g. veneers or teeth whitening)
- Diagnostic services
- Ear plugs (if prescribed by a physician for a specific medical condition (e.g. ear tubes)
- Eye exam, eye glasses
- Fertility treatments (e.g. treatments, surgery, GIFT, etc)
- Flu shots
- Fluoridation device (for fluoridation services, amount limited to cost allocable to current plan year)
- Guide dog or other animal aide (amount paid for purchase, training and care of animals used by a vision impaired or hearing-impaired person)
- Hearing aids and batteries
- Hospital services (amount paid for inpatient care including amounts paid for lodging and meals)
- Immunizations
- Insulin
- Laboratory fees
- Laser eye surgery
- Medical monitoring and testing devices (e.g. blood pressure monitor, syringes, glucose kit, etc.)
- Medical records charges (e.g. fee associated with transferring medical records to new practitioner)
- Mileage to and from physician (cents paid per mile governed by IRS)
- Norplant insertion or removal
- Obstetrical expenses
- Occlusal guards to prevent teeth grinding
- Orthodontia
- Osteopath (fees only, medicines not eligible, prescribed or not)
- Over–the–counter medications (such as allergy or cold medications, pain relievers such as aspirin or ibuprofen, and antacids).
- Ovulation monitor
- Oxygen
- Patterning exercises (amounts paid to an individual for giving patterning exercises to a mentally disabled child)
- Physical exams
- Prescription drugs
- Psychiatric care
- Psychoanalysis
- Psychologist
- Radial keratotomy
- Sterilization
- Sunglasses (prescription only)
- Student health fee
- Telephone for hearing-impaired (physician letter required)
- Transplants (amounts paid for surgical, hospital, laboratory, and transportation expenses for organ donor)
- Vaccines
- Vasectomy
- Viagra (to the extent prescribed by a physician to treat a medical condition)
- Wheelchair
- X-ray fees
10Eligible expenses are defined by IRS Revenue Code Section 213 (d).