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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).