Oklahoma Health Savings Accounts

Free Consultation

1- 888 - 357- 4501
In Oklahoma City call:
1- 405 - 401- 4192

Eligible medical expenses are defined as those expenses paid for care as described in Section 213(d) of the Internal Revenue Code. Additionally, the IRS has allowed some over-the-counter drugs to qualify as eligible medical expenses. *

John Krogh Insurance is presenting the following lists to help you determine whether an expense is eligible or not. The lists are provided with the understanding that John Krogh Insurance is not engaged in rendering tax advice. These lists are to serve as a quick reference. For more detailed information, please refer to IRS Publication 502 or contact a tax professional.

Eligible Medical Expenses
(For HSA Distributions)

Abdominal supports
Abortion
Acupuncture
Air conditioner (when necessary for relief from difficulty in breathing)
Alcoholism treatment
Ambulance
Anesthetist
Arch supports
Artificial limbs
Autoette (when used for relief of sickness/disability)
Birth Control Pills (by prescription)
Blood Tests
Blood transfusions
Braces
Cardiographs
Chiropractor
Christian Science Practitioner
Contact Lenses
Contraceptive devices (by prescription)
Convalescent home (for medical treatment only)
Crutches
Dental Treatment
Dental X-rays
Dentures
Dermatologist
Diagnostic fees
Diathermy
Drug addiction therapy
Drugs (prescription)

Elastic hosiery (prescription)
Eyeglasses
Fees paid to health institute prescribed by a doctor
FICA and FUTA tax paid for medical care service
Fluoridation unit
Guide dog
Gum treatment
Gynecologist
Healing services
Hearing aids and batteries
Hospital bills
Hydrotherapy
Insulin treatment
Lab tests
Lead paint removal
Legal fees
Lodging (away from home for outpatient care)
Metabolism tests
Neurologist
Nursing (including board and meals)
Obstetrician
Operating room costs
Ophthalmologist
Optician
Optometrist
Oral surgery
Organ transplant (including donor's expenses)
Orthopedic shoes
Orthopedist
Osteopath

Oxygen and oxygen equipment
Pediatrician
Physician
Physiotherapist
Podiatrist
Postnatal treatments
Practical nurse for medical services
Prenatal care
Prescription medicines
Psychiatrist
Psychoanalyst
Psychologist
Psychotherapy
Radium Therapy
Registered nurse
Special school costs for the handicapped
Spinal fluid test
Splints
Sterilization
Surgeon
Telephone or equipment to assist the hard-of-hearing
Therapy equipment
Transportation expenses (relative to health care)
Ultra-violet ray treatment
Vaccines
Vasectomy
Vitamins (if prescribed)
Wheelchair
X-rays

Eligible Over-the-Counter Drugs (For HSA Distributions)

Antacids
Allergy Medications
Pain Relievers
Cold medicine
Anti-diarrhea medicine
Cough drops and throat lozenges

Sinus medications and nasal sprays
Nicotine medications and nasal sprays
Pedialyte
First aid creams
Calamine lotion

Wart removal medication
Antibiotic ointments
Suppositories and creams for hemorrhoids
Sleep aids
Motion sickness pills

Ineligible Medical Expenses

Advancement payment for services to be rendered next year
Athletic club membership
Automobile insurance premium allocable to medical coverage
Boarding school fees
Bottled water
Commuting expenses of a disabled person
Cosmetic surgery and procedures
Cosmetics, hygiene products and similar items

Funeral, cremation, or burial expenses
Health programs offered by resort hotels, health clubs, and gyms
Illegal operations and treatments
Illegally procured drugs
Maternity clothes
Non-prescription medication
Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits
Scientology counseling
Social activities

Special foods and beverages
Specially designed car for the handicapped other than an autoette or special equipment
Stop-smoking programs
Swimming pool
Travel for general health improvement
Tuition and travel expenses a problem child to a particular school
Weight loss programs

Ineligible Over-the-Counter Drugs

Toiletries (including toothpaste)
Acne treatments
Lip balm (including Chapstick or Carmex)

Cosmetics (including face cream and moisturizer)
Suntan lotion
Medicated shampoos and soaps
Vitamins (daily)
Fiber supplements

Dietary supplements
Weight loss drugs for general well being
Herbs

Health Insurance may not be purchased with HSA Funds. There are 3 situations which are exceptions whereby HSA funds can be used to pay for:

1) A health plan during any period of continuation coverage required under any Federal law
2) A qualified long-term care insurance contract
3) A health plan during a period in which the individual is receiving unemployment compensation under any Federal or State Law

*Revenue Ruling 2003-102, 2003-38 I.R.B. 559

Insurance Information Articles
Health Insurance Life Insurance Disability Insurance Long Term Care Insurance
Health Savings Accounts Medicare Supplement

Privacy: Personal information collected by AASKinsurance.com, will never be shared with any other companies or individuals. We ask of visitors to our web site to provide information in order to efficiently provide insurance rates/quotes to those visitors who request the information.
Copyright AASK John R. Krogh Insurance. All rights reserved.