Healthcare expenses
The IRS sets the code for what medical and healthcare expenses are eligible for reimbursement under healthcare accounts and arrangements, including Health Savings Accounts (HSAs), Healthcare Flexible Spending Accounts (HC-FSAs) and Health Reimbursement Arrangement (HRAs).
Eligible services may include:
Everyday expenses
- Blood pressure and heart monitoring
- Diabetic care (e.g., test supplies, insulin)
- Doctor’s office visits and co-pays
- Drug prescriptions
- Flu shots
- Medical records charges
- Vaccines
Medical care and procedures
- Ambulance
- COVID-19 testing and treatment
- Casts and crutches
- Emergency room visit
- Laboratory fees
- Surgery (excluding cosmetic)
- Urgent care visit
- Vasectomy
Over-the-counter (OTC) medicines
- Acid controllers
- Allergy and sinus medicine
- Baby rash ointment
- Cold and flu medicine
- Laxatives or stool softeners
- Lice treatments
- Motion sickness medicines
- Nasal sprays or drops
- Ointments for cuts, burns or rashes
- Pain relievers
- Stomach remedies
Wellness
- Acne treatment
- Health trackers
- Masks and hand sanitizer
- Massagers
- Sleep aids
- Suncare
- Wearable devices
Women's health
- Birth control treatment
- Breast pumps and lactation supplies
- Feminine hygiene products
- Fertility enhancement (including IVF)
- Infertility treatment
- Menstrual and menopause relief
- Midwife
Physical assistance
- Artificial limbs
- Guide dogs
- Medical alert bracelet
- Orthotic inserts (custom or off the shelf)
- Walker, cane
- Wheelchair
Therapy, treatments and programs
- Acupuncture
- Chiropractor
- Physical therapy
- Psychiatric care
- Psychoanalysis
- Psychologist
- Inpatient treatment for alcoholism or drug addiction
- Speech therapy
- Stop-smoking programs (including prescribed nicotine gum or patches)
- Special education tutoring (recommended by doctor)
Dental and vision
- Artificial teeth*
- Braces
- Contact lenses and solutions*
- Dental treatments (routine)
- Eye drops*
- Eyeglasses (Rx and reading)
- Fluoride treatments*
- Hearing aids and batteries
- Laser eye surgery*
- Occlusal guards to prevent teeth grinding
- Orthodontics*
- Tooth removals*
- Vision exam*
*If you have a Limited Purpose HRA or Health FSA, expenses are limited to these items and services.
Additional items and services may be eligible for reimbursement with a completed Medical Necessity Form.
Eligibility Scanner
Want a quick and easy way to find what’s eligible at home or while shopping? Download the HSA Bank app and use our Product Eligibility Scanner tool to scan product barcodes with your device and immediately verify their eligibility.
Dependent care expenses
Dependent Care Flexible Spending Accounts (DC-FSAs) are offered through employer benefit programs. Eligible dependents include children under the age of 13 and individuals 13 or older who are mentally or physically incapable of self-care.
Eligible services may include:
- Au pair services
- Babysitting services
- Before- and after-school programs
- Custodial or eldercare expenses, in-home or daycare center (not medical care)
- Nursery school
- Pre-kindergarten
- Summer day camp (not educational in nature)
DC-FSAs do not cover:
- Clothing
- Food/meals
- Kindergarten and higher education/tuition expenses
- Overnight camp
Benefit account expenses
HSA Bank offers additional benefit accounts through employer-sponsored programs. Eligible expenses and savings limits are sometimes determined by the IRS and/or employers and can vary greatly. Please refer to your Plan Document for confirmation of reimbursable expenses under your plan.
Emergency Savings Accounts
Just like any savings account, you can use your ESA funds for anything. There’s no list of eligible expenses or verification process — just a structured way to build savings, sponsored (and sometimes incentivized) by your employer.
Commuter Benefits
Set aside funds from your paycheck to cover IRS-qualified workplace mass transit and parking expenses selected by your employer. This could include tickets, vouchers and passes to ride the subway, train, city bus or vanpool. Rideshare apps may be included, too!
Lifestyle Spending Accounts
These accounts are entirely employer funded, and employers determine the allowable expenses for reimbursement. LSAs can cover a wide range of expenses from gym memberships and meal services to caregiving and counseling and even home office equipment and professional development.
Tuition Reimbursement Accounts
Eligible expenses for TRAs follow IRS code, and the employer will select from that list which are eligible for reimbursement, such as tuition, books and fees. Typically, employees will need to pass their course before requesting reimbursement.
Retiree Reimbursement Arrangements
RRAs are exclusively funded by your employer, who will determine how much employees can spend each year in retirement and what costs are eligible for reimbursement, such as Medicare premiums and medical expenses.
Due to frequent regulatory updates, these lists are not comprehensive and do not guarantee reimbursement and are to be used as a guide for claims submission. They are provided to you with the understanding that HSA Bank is not engaged in rendering tax advice. The information provided is not intended to be used to avoid federal tax penalties. For more detailed information, please visit irs.gov. If tax advice is required, you should seek the services of a professional.
