AFHSA®   Retired Couple  
Home Account Holder Employer Brokers and Agents Forms and Information Login
Health Services Administration
 »  HSA Eligible Expenses

Important News: Effective in 2011, there are several changes that affect your HSA withdrawals due to the Affordable Care Act (Health Care Reform):

  1. Over-the-counter (OTC) drugs & medicines purchased January 1, 2011 & afterNOTE: If you purchased eligible OTC drugs & medicines prior to January 1, 2011 a prescription is not required to withdraw funds after January 1, 2011. Keep copies of your receipts to show purchase was made before January 1, 2011. now require a doctor’s prescription A "prescription" means a written or electronic order for a medicine or drug that meets the legal requirements of a prescription in the state in which the medical expense is incurred and that is issued by an individual who is legally authorized to issue a prescription in that state. A 'letter of Medical Necessity' does not constitute a prescription.

    A doctor's prescription usually includes:

    • Name & address of patient.
    • Name & quantity of the drug prescribed & directions for use.
    • Date of issue.
    • Name, address, & phone number of the prescriber, his/her license classification, & federal registry number.
    • Description of the condition for which the drug is being prescribed, &
    • Signature of the medical practitioner issuing the order.

     in order to be an eligible tax-free HSA expense.
    • If you use your HSA funds to pay for OTC drugs & medicinesTIP: A quick rule-of-thumb to tell whether an OTC item requires a prescription, look at the package. If it includes a "Drug Facts" panel, it is probably considered a drug or medicine & will require a prescription. and you want that withdrawal to be tax-free, you must keep: a copy of the itemized cash register receipt and the doctor’s prescriptionA "prescription" means a written or electronic order for a medicine or drug that meets the legal requirements of a prescription in the state in which the medical expense is incurred and that is issued by an individual who is legally authorized to issue a prescription in that state. A 'letter of Medical Necessity' does not constitute a prescription.

      A doctor's prescription usually includes:

      • Name & address of patient.
      • Name & quantity of the drug prescribed & directions for use.
      • Date of issue.
      • Name, address, & phone number of the prescriber, his/her license classification, & federal registry number.
      • Description of the condition for which the drug is being prescribed, &
      • Signature of the medical practitioner issuing the order.

      .
    • OTC health care items such as bandages, first aid kits, blood pressure monitors, etc. do not require a prescription. Insulin does not require a prescription either.
  2. While health plans are required to cover dependents up to age 26 (including FSA and HRA), that requirement does not apply to HSAs. Dependent medical expenses must meet IRS’s definition of a tax dependent in order to qualify as an HSA tax-free withdrawal. For a tax dependent definition, visit the IRS website at www.irs.gov.
  3. The tax penalty for withdrawing HSA funds for non-eligible expenses will be increasing from 10% to 20% for withdrawals made on or after January 1, 2011. If you use HSA funds for something other than qualified expenses (see information below), you are responsible for reporting that amount on your annual income tax return which may be subject to income taxes and the penalty.

Below is a list of eligible and ineligible medical expenses. Eligible over-the-counter expenses are also included. This is only a brief summary to be used as a quick reference and does not include all of the expenses that may be qualified. For more details, please refer to IRS Publication 502 or contact your personal tax advisor.
The following premiums are considered eligible medical expenses. Premiums for any other type of insurance are not considered eligible expenses

  1. Long-term care insurance (contract based on the limited premiums provided in IRS Publication 502).
  2. Health care continuation coverage (such as coverage under COBRA).
  3. Health care coverage while receiving unemployment compensation under federal or state law.
  4. Medicare and other health care coverage if you are 65 or older (does not include premiums for Medicare supplemental policies such as Medigap).


    5. Note: Items 2 and 3 can be for your spouse or a dependent meeting the requirement for that type of coverage. Item 4 is only applicable for the account holder, and not for coverage of your spouse or dependent.
The Internal Revenue Service requires that you keep sufficient records to show that the:
  • Withdrawals were exclusively to pay or reimburse qualified medical expenses.
  • Qualified medical expenses had not been previously paid or reimbursed from another source.
  • Medical expenses had not been taken as an itemized deduction for any tax year.


    • Neither Health Services Administration, LLC nor American Fidelity Assurance Company provides tax advice. Individuals with an interest in HSAs should contact their personal tax advisor.

Common Eligible and Ineligible Expenses
The following table illustrates common expenses. Each item, service or charge in this table is classified as:
    Eligible Expense = eligible for a tax-free distribution from an HSA.
    Potentially Eligible Expense = sometimes qualifies as eligible depending upon certain facts.
    Generally Not an Eligible Expense = does not typically qualify as an eligible expense, although a limited exception is available.
    Not An Eligible Expense = does not qualify as an eligible expense for reimbursement under a Health FSA, HRA, or a tax-free distribution from an HSA.
    OTC = over-the-counter
This tool is for use by American Fidelity Health Services Administration customers and any other use is strictly prohibited.
EXPENSE ELIGIBLE? SPECIAL RULES
Acne treatment - over the counter Potentially eligible If to treat acne, it is eligible if incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines. However, the cost of regular skin care does not qualify.
Acne treatment - prescription Potentially eligible If the expense can be used for both cosmetic and medical (such as Retin-A, which can be used to treat both acne and wrinkles), a physicians recommendation with the medical condition is required.
Acupuncture Yes If treating medical condition.
Adoption - medical expenses incurred before adoption is finalized Yes If child was legal dependent when services provided.
Advanced reimbursements No See special requirements under Orthodontia expenses and Prenatal expenses.
Alcoholism treatment Yes For inpatient treatment.
Allergy medicine (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Alternative healers Potentially eligible Nontraditional healing treatments provided by professionals may be eligible if provided to treat a specific medical condition. The treatments must be legal. And the expenses do not qualify if the remedy is a food or substitute for food that the person would normally consume in order to meet nutritional requirements. Drugs and medicines recommended by alternative healers to treat a specific medical condition can qualify as medical care. Drugs and medicines incurred after December 31, 2010 must be prescribed. See Drugs and medicines.
Ambulance Yes
Analgesics (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Antacid (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Antihistamine (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Anti-itch creams (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Antiobiotic sprays or ointments (for first aid) (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Artificial limbs and teeth Yes Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Aspirin (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Asthma Treatments Yes
Autopsy No
Babysitting/child care No See Dependent daycare expenses.
Bandages (OTC) Yes
Behavioral modification programs Potentially eligible See Schools and eduction.
Birth control pills Yes
Birthing classes/childbirth classes/Lamaze Potentially eligible Expenses for a coach, doula or significant other are not eligible. See Lamaze classes.
Blood pressure monitoring devices Yes
Blood sugar test kit and test strips (OTC) Yes Diagnostic items.
Body scan Yes See Diagnostic items/services.
Breast pumps (OTC) Potentially eligible Not eligible if used merely to benefit general health, or for convenience, or other personal reasons. If the expense is for medical care, a medical practitioner's recommendation is required stating the item is to treat a specific medical condition.
Breast reconstruction surgery following mastectomy Yes Eligible if surgery was done following a mastectomy for cancer.
Breast reconstruction surgery following mastectomy Yes Eligible if surgery was done following a mastectomy for cancer.
Calamine lotion (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Carpal tunnel wrist supports Yes
Chelation therapy Yes Eligible expense if used to treat medical condition such as lead poisoning.
Childbirth classes Potentially eligible Expenses for a coach, doula or significant other are not eligible. See Lamaze classes.
Chiropractors Yes
Chondroitin (OTC) Potentially eligible Eligible if used primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner’s recommendation is required stating the item is to treat a specific medical condition.
Christian Science practitioners Potentially eligible Eligible if expense is for medical care.
Circumcision Yes
COBRA premiums Generally no Health FSA – Not eligible
HRA – Not eligible
HSA – Eligible expense
Cold medicine (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Cold/hot packs (OTC) Yes
Condoms (OTC) Yes
Co-insurance amounts, co-payments and deductibles Yes Eligible if the underlying service/item qualifies.
Contact lenses, solutions and equipment Yes If contacts are needed for medical purposes. Supplies needed for using lenses will qualify if the lenses are needed for medical purposes.
Contraceptives (OTC) Potentially eligible See birth control pills; condoms; Spermicidal foam.
Cosmetic procedures or surgery Generally no Exception for amounts paid for surgery necessary to improve a deformity arising from a congenital abnormality, personal injury from an accident or trauma, or a disfiguring disease.
Cosmetics No
Cough suppressants (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Counseling Potentially eligible Eligible if primarily for medical care. Must submit a medical practitioner's recommendation with the medical condition, an EOB, or a practitioner's receipt listing the diagnosis code.
Crutches Yes
Decongestants (OTC) Potentially eligible Eligible if primarily for medical care. Must submit a medical practitioner's recommendation with the medical condition, an EOB, or a practitioner's receipt listing the diagnosis code.
Deductibles Yes
Dental services Yes Eligible for expenses incurred for the prevention and alleviation of dental disease. Teeth whitening is not eligible.
Dentures and denture adhesives (OTC) Yes
Dependent daycare expenses No Dependent day care expenses are not eligible medical expenses but may be eligible for reimbursement from a Dependent Day Care FSA.
Diabetic supplies (OTC) Yes Diagnostic items
Diagnostic item/services Yes
Diaper rash ointment/cream (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Diapers or diaper service Generally no Eligible if expenses incurred to relieve the effects of a diagnosed medical condition, such as urinary incontinence in adults. A medical practitioner's recommendation with the medical condition is required.
Diarrhea medicine (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Dietary supplements (OTC) Potentially eligible Eligible if used primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner's recommendation is required stating the item is to treat a specific medical condition.
DNA collection and storage Potentially eligible Temporary storage may be eligible if collected as part of a diagnosis, treatment or prevention of existing or imminent medical condition. A medical practitioner's recommendation with the medical condition is required.
Drug addiction treatment Yes
Drug overdose treatment Yes
Drugs and medicines Potentially eligible Must be primarily for medical care (and not for personal, general health, or cosmetic purposes), legally procured, and generally accepted as medicines and drugs. In addition, over-the-counter expenses incurred after December 31, 2010, will qualify only if the medicine or drug is prescribed or is insulin. A prescription for this purpose is one written by an individual legally licensed to issue prescriptions, meeting the same legal requirements and including the same information as required for a drug or medicine that is available by prescription only. The prescription must be submitted with the expense reimbursement request but the prescription does not have to be filled by a pharmacist.
Ear plugs (OTC) Potentially eligible Eligible if treating a specific medical condition. A medical practitioner's recommendation with the medical condition is required.
Egg donor fees Yes
Eggs and embryos storage fees Potentially eligible Eligible if expense is for temporary storage, but only to the extent necessary for immediate conception.
Electrolysis or hair removal No
Eye examinations, eyeglasses and related equipment and materials/cleaners Yes
Face creams, moisturizers (OTC) No
Face lifts No
Feminine hygiene products No
Fertility treatments (e.g., surgery, in vitro fertilization (IVF), gamete intrafallopian transfer (GIFT) and shots) Potentially eligible Eligible to the extent procedure is intended to overcome an inability to have children. Expenses for IVF surrogate not eligible unless the surrogate is a tax dependent.
Fever reducing medications (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Fiber supplements (OTC) Potentially eligible Eligible if used primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner's recommendation is required stating the item is to treat a specific medical condition.
First aid cream and first aid kits (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Fitness programs Potentially eligible See health club dues.
Flu shots Yes
Funeral expenses No
Gambling addiction treatment Potentially eligible Expense eligible for inpatient treatment at a therapeutic center for gambling addiction.
Gauze pads (OTC) Yes
Genetic testing Potentially eligible Eligible if testing is done to diagnose a medical condition or to determine possible defects. However, testing done just to determine the sex of a fetus would not qualify.
Glucosamine (OTC) Potentially eligible Eligible if used primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner's recommendation is required stating the item is to treat a specific medical condition.
Glucose monitoring equipment (OTC) Yes Diagnostic items
Guide dog or other animal aide Yes Eligible if expense is to assist a physically disabled person; expense of buying, training, and maintaining a guide dog includes the expenses of food and innoculations. Veterinary fees for such animals also qualify as medical care.
Hair removal/transplant No
Health club dues and fees Generally no Only in very limited circumstances would fees paid to a health club qualify. Expense is eligible if a physician recommends to treat a specific medical condition (e.g., rehabilitation after back surgery or treatment for obesity). The expense must not have been incurred "but for" the disease (for example, if you belonged to the health club before being diagnosed, then the fees would not qualify). When treatment is no longer needed, the fees would no longer qualify. A medical practitioner's recommendation is required stating the expense is to treat a specific medical condition.
Hearing aids (OTC) Yes Includes the cost of batteries.
Hemorrhoid treatment (OTC) Yes Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Herbal supplements (OTC) Potentially eligible See Dietary supplements.
Home care Potentially eligible See Nursing services
Hormone replacement therapy Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Hospital services Yes
Illegal operations and treatments No
Immunizations Yes
Incontinence supplies (OTC) Yes Adult diapers used to relieve incontinence generally will qualify. See Diapers.
Infertility treatments Yes See Fertility treatments.
Insect bite creams and ointments (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Insulin Yes Includes equipment necessary to inject the insulin, such as syringes or insulin pumps.
Insurance premiums Generally no HSAs can reimburse insurance premiums in limited circumstances. See information at www.irs.gov for more details.
Laboratory fees Yes If part of medical care or diagnosis.
Lamaze class Potentially eligible To the extent instruction relates to birth and not childrearing. Expenses for the coach or significant other do not qualify.
Language training for dyslexic/disabled child Potentially eligible Eligible if the expense is for a child with dyslexia or an otherwise disabled child. Amounts paid for regular schooling do not qualify. A medical practitioner;s recommendation is required stating the expense is to treat a specific medical condition.
Laser eye surgery/Lasik/Radial Keratotomy Yes
Late fees on medical bills No
Laxatives (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Learning disability, instructional fees Potentially eligible Eigible if expense is prescribed by a physician. Includes expenses for special school or specially trained teacher for a child who has severe learning disability caused by mental or physical impairment.
Liquid bandage (OTC) Yes
Lodging at hospital or similar institution Potentially eligible Eligible if principle reason for being there is to receive medical care.
Lodging not at hospital or similar institution Potentially eligible Up to $50/night, provided: (1) lodging is primarily for and essential to medical care; (2) medical care is provided in a hospital or medical facility related to or equivalent to licensed hospital; (3) lodging is not lavish; and (4) no element of personal pleasure, recreation or vacation in the travel. If a parent is traveling with a sick child, up to $100 may qualify ($50 for each person).
Lodging of a companion Potentially eligible If accompanying a patient for medical reasons and all of the conditions described under Lodging not at a hospital are also met.
Lodging while attending a medical conference No
Long term care services Generally no FSA - No
HRA - No
HSA - Yes
Marijuana or other controlled substances No
Massage therapy Potentially eligible Eligible if expense is to treat a specific injury or trauma. Will not qualify if to improve general health. A medical practitioner's recommendation is required stating the expense is to treat a specific medical condition.
Mastectomy-related bras Yes
Medic-alert bracelet/necklace (OTC) Potentially eligible Eligible if expense is recommended by a medical practitioner in connection with treating a medical condition. A medical practitioner's recommendation is required stating the expense is to treat a specific medical condition.
Medical conference admission/transportation/meals Potentially eligible Eligible if expense relates to a chronic disease suffered by you, your spouse, or your dependent and if the conference is primarily for and essential to the person in need of medical care.
Medical monitoring and testing devices Yes These items include blood-pressure monitors, syringes, glucose kits, etc.
Medical records charges Yes For the expense associated with transferring medical records to a new medical practitioner.
Medicines and drugs Yes See Drugs and medicines.
Menstrual pain relievers (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Mentally handicapped, special home for Potentially eligible The cost of keeping a mentally handicapped person in a special home (not a relative's home) on a psychiatrist's recommendation to help that person adjust from life in a mental hospital to community living may apply.
Missed appointment fee No
Motion sickness pills (OTC) No
Nasal sprays (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Nasal strips (OTC) Potentially eligible Eligible if expense is incurred to treat medical condition. Will not qualify if used for run of the mill snoring. A medical practitioner's recommendation is required stating the expense is to treat a specific medical condition.
Naturopathic healers Potentially eligible See Alternative healers; Drugs and medicines; Vitamins
Nicotine gum or patches (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Norplant insertion or removal Yes
Nursing services provided by a nurse or other attendant Potentially eligible Expenses incurred, such as wages, employment taxes, and other amounts you pay for nursing services (including extra costs for nurses' room and board) generally will qualify, whether provided in the participant's home or another facility. The attendant doesn't have to be a nurse, as long as the services are those generally performed by a nurse. These include services connected with caring for the patient's condition, such as giving medication or changing dressings, as well as bathing and grooming. But if the person providing nursing services also provides household and personal services only those expenses for nursing services qualify.
Nursing services for a baby No
Nutritionist's professional expenses Potentially eligible Eligible if expense relates to a specifically diagnosed medical condition. Will not qualify if the expense is for general health. A medical practitioner's recommendation is required stating the expense is to treat a specific medical condition
Nutritional supplements (OTC) Yes See Dietary supplements.
Obstetrical expenses Yes
Occlusal guards to prevent teeth grinding Yes
Optometrist Yes
Organ donor Yes Including surgical, hospital and laboratory services as well as transportation expense for donor.
Orthodontia expenses Yes Orthodontia expenses and supplies are eligible. However, when an orthodontic treatment plan is paid up-front at the time of the first visit or the plan will apportion the reimbursements as services are provided during the treatment plan.
Over-the-counter medicines (OTC) Potentially eligible See Drugs and medicines.
Ovulation monitor Yes
Pain relievers (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Patterning exercises Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Physical exams Yes
Physical therapy Yes
Physician access retainer No
Pregnancy test kit Yes
Prenatal expenses Yes Prenatal expenses paid up front may be reimbursed in the year during which the lump sum amount was contracted, despite the fact that all expenses have not yet been incurred.
Prenatal vitamins (OTC) Potentially eligible If taken during pregnancy (a medical condition). Vitamins taken at other times generally do not qualify. A medical practitioner's recommendation is required stating the expense is to treat a specific medical condition.
Prescription drugs and medicines obtained from other countries No
Prescription drug discount programs No A fee paid to get a drug discount card will not qualify; the cost of the prescription may qualify.
Propecia Potentially eligible Eligible if used to treat a medical condition such as alopecia. When used for cosmetic purposes (i.e., to treat male pattern baldness) it is not an eligible expense. Must be prescribed. See Drugs and medicines.
Prosthesis Yes
Psychiatric care Yes Eligible if treating a medical condition. Must submit a medical practitioner's recommendation stating the expense is to treat a specific medical condition, an EOB, or a practitioner's receipt listing the diagnosis code.
Psychoanalysis or psychologist Potentially eligible Eligible if expense is treating a medical condition. Will not qualify if for the general improvement of mental health, to relieve stress or personal enjoyment. Must submit a medical practitioner's recommendation stating the expense is to treat a specific medical condition, an EOB, or a practitioner's receipt listing the diagnosis code.
Radial keratotomy Yes
Retin-A Potentially eligible Eligible if expense is treating a medical condition. Will not qualify if purchased for cosmetic purposes (for example, to reduce wrinkles), even if recommended by a medical practitioner. Prior to January 1, 2011, a medical practitioner's recommendation is required stating the expense is to treat a specific medical condition. Must be prescribed if incurred after December 31, 2010. See Acne treatment; Cosmetic procedures and Drugs and medicines.
Rogaine Potentially eligible Eligible if expense is treating a medical condition. Will not qualify if purchased for cosmetic purposes even if recommended by a medical practitioner. Prior to January 1, 2011, a medical practitioner's recommendation is required stating the expense is to treat a specific medical condition. Must be prescribed if incurred after December 31, 2010. See Propecia and Drugs and medicines.
Safety glasses Generally no Eligible if prescription lenses.
Schools and education, residential Potentially eligible Eligible if expense is to treat an individual for behavioral, emotional, or addictive conditions (tuition, meals, and lodging) and the principal reason for attending the program is to receive medical care. If a child is at a school because the courses and disciplinary methods have a beneficial effect on the child's attitude, the expenses won't qualify. A medical practitioner's recommendation is required stating the expense is to treat a specific medical condition.
Schools and education, special Potentially eligible Eligible if expense is to treat an individual who is mentally impaired or physically disabled to attend a special school (tuition, meals, and lodging) and the principal reason for attending the school is to overcome or alleviate the disability. This includes teaching Braille to a visually impaired person, teaching lip reading to a hearing-impaired person, and remedial language training to correct a condition caused by a birth defect. If a child is at a school because the courses and disciplinary methods have a beneficial effect on the child's attitude, the expenses won't qualify. A medical practitioner's recommendation is required stating the expense is to treat a specific medical condition.
Screening tests Yes Must be used for medical diagnosis.
Seeing-eye dog Yes See Guide dog.
Sinus medication (OTC) Yes Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Sleep deprivation treatment Potentially eligible Eligible expense if the person is under the care of a medical practitioner. A medical practitioner's recommendation is required stating the expense is to treat a specific medical condition.
Smoking cessation (stop-smoking) programs Yes
Spermicidal foam (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Sperm, storage fees Potentially eligible Eligible if expense is for temporary storage, but only to the extent necessary for immediate conception.
St. John's Wort (OTC) Potentially eligible Eligible if used primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner's recommendation is required stating the item is to treat a specific medical condition.
Stem cell, harvesting and/or storage of Pontentially eligible Eligible if there is a specific and imminent medical condition that the stem cells are intended to treat. But collection and storage indefinitely, just in case an item might be needed, is not medical care. A medical practitioner's recommendation is required stating the item is to treat a specific medical condition.
Sterilization procedures Yes
Sunglasses Potentially eligible Prescription sunglasses would qualify.
Sunscreen with high SPF (OTC) Potentially eligible/td> Potentially eligible if SPF is 30 or higher and used to alleviate a specific medical condition. Would also qualify if used by a person who has or has had skin cancer or another diagnosed skin disease that is affected by sun exposure. Does not include tanning lotions, make-up or moisturizers, etc., that contain a lower dose of SPF. Prior to January 1, 2011, a medical practitioner's recommendation is required stating the item is to treat a specific medical condition. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Suntan lotion/clothing to block sun No
Supplies to treat medical condition (OTC) Yes Eligible if the medical supply is used to diagnose or treat a specific medical condition and is not a personal comfort item.
Surrogate expenses No
Taxes on medical services and products Yes Eligible expense to the extent imposed on reimbursable medical care or products.
Teeth whitening/bleaching No
Telephone equipment for hearing impaired-person Yes Expense of buying and repairing special telephone equipment for hearing-impaired person.
Television equipment for hearing-impaired person Yes Eligible expense for the equipment that displays the audio part of television programs as subtitles for hearing-impaired individuals. Eligible reimbursement is limited to the cost that exceeds cost of regular item.
Thermometers (OTC) Yes
Throat lozenges (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Toothache and teething pain relievers (OTC) Potentially eligible Eligible if expense incurred prior to January 1, 2011. Must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Toothbrushes or toothpaste (OTC) No Not eligible even if recommended by dentist to treat medical condition.
Transplants Yes Eligible expenses include surgical, hospital and laboratory services and transportation expenses for donors.
Transportation to and from medical conference Potentially eligible See Medical conference admission, transportation, meals, etc.
Transportation expenses for person to receive medical care Yes Eligible expense if travel is primarily for, and essential to, medical care. Includes car and rental car expenses; parking and tolls. Car mileage is reimbursed at the current rate set by the IRS each year.
Transportation expenses for someone other than the person receiving medical care Yes Transportation costs of an individual (such as a family member) traveling with the individual receiving medical care will qualify as eligible expenses if the presence of the family member on the trip was indispensable to enable the individual to obtain care, such as a parent traveling with a child or a nurse or other person who gives injections, medication, or other treatment required by a patient who is traveling to get medical care and is unable to travel alone. In addition, an individual who travels to visit a mentally ill dependent, if such visits are recommended as part of treatment.
Umbilical cord blood storage Potentially eligible Eligible expense if there is an existing or imminently probable disease that the umbilical cord blood is intended to treat, such a newborn who has a birth defect and the cord blood would be needed in the near future. Collection and storage as a precaution to treat a disease or condition that might possibly develop in the future is not medical care.
Vasectomy/vasectomy reversal Yes
Veneers No
Viagra Yes Eligible expense if prescribed by a physician to treat a medical condition. See Drugs and medicine.
Vitamins (OTC) Potentially eligible Eligible if used primarily for medical care. Will not qualify if used to maintain general health. A medical practitioner's recommendation is required stating the item is to treat a specific medical condition.
Walkers Yes
Weight-loss programs and/or drugs prescribed to induce weight loss Potentially eligible Eligible expense if a physician recommends to treat a specific medical condition (such as obesity, heart disease, or diabetes). Will not qualify if only to improve general health. The costs of food associated with a weight-loss program would not qualify. Prior to January 1, 2011, a medical practitioner's recommendation is required stating the expense is to treat a specific medical condition. Drugs and medicines must be prescribed if incurred after December 31, 2010. See Drugs and medicines.
Wheelchair Yes
X-ray fee Yes Eligible if received for medical reasons.

E-SB-567 1210
About Us Contact Us Site Map Privacy Policy Terms of Use
© Health Services Administration, LLC. 2008-2012