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HSA
- Health Savings Accounts in Oregon
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Information | Eligible Expenses
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HSA Eligible Plans:
HealthNet | LifeWise
HSA PPO | LifeWise HSA Choice
| ODS HSA Choice | ODS HSA Value | PacificSource
| Regence
Health Savings Accounts, Qualified Expenses:
Qualified medical expenses are those expenses paid for medical care as described
in Section 213(d) of the Internal Revenue Code. Insurance premiums are considered
qualified medical expenses when they are for payment for a health plan as stated
in Section 220(d)(2) of the code. IRS Publication 502, titled "Medical
and Dental Expenses", provides more detailed information on eligible expenses.
The following is a brief summary of information and
are intended to serve as a quick reference to help determine whether or not
an expense may be eligible for HSA reimbursement. This information is not tax
advice. Tax advice should be obtained from a professional tax advisor. IRS Publication
502 can be ordered from the IRS 1-800-TAX-FORM (1-800-829-3676).
| Qualified Medical
Expenses Eligible for reimbursement |
- abortion
- acupuncture
- air conditioner (when necessary for relief from an allergy or for
relief from difficulty in breathing)
- alcoholism treatment
- ambulance
- anesthetists
- artificial limbs
- autoette (when used for relief of sickness or disability)
- birth control pills (by prescription)
- blood tests
- braces
- cardiographs
- chiropractor
- Christian Science Practitioner
- contact lenses
- contraceptive devices
- convalescent home (for medical treatment only)
- crutches
- dental treatment
- dental x-rays
- dentures
- dermatologist
- diagnostic fees
- diathermy
- drug addiction therapy
- drugs (prescription)
- eyeglasses
- fees paid to health institute
- prescribed by a doctor
- FICA and FUTA tax paid for medical care service
- fluoridation unit
- guide dog
- gynecologist
- healing services
- hearing aid and batteries
- hospital bills
- hydrotherapy
- insulin treatments
- lab tests
- lead paint removal
- legal fees (to authorize treatment for a mental illness)
- lodging (away from home for outpatient care)
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- metabolism tests
- neurologist
- nursing (including board and meals)
- obstetrician
- operating room costs
- ophthalmologist
- optician
- oral surgery
- organ transplant (including donor's expenses)
- orthopedic shoes
- orthopedist
- osteopath
- oxygen and oxygen equipment
- pediatrician
- physician
- physiotherapist
- postnatal treatments
- practical nurse for medical services
- premiums for long-term care insurance
- premiums for continuation coverage required by Federal law (COBRA)
- premiums for insurance received while receiving unemployment compensation
- 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 TV equipment to assist the hearing impaired
- therapy equipment
- transportation expenses (relative to health care)
- ultra-violet ray treatment
- vaccines
- vasectomy
- vitamins (if prescribed)
- wheelchair
- x-rays
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| Expenses not eligible for
reimbursement |
- advance 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
- diaper service
- domestic help
- funeral, cremation or burial expenses
- health programs offered by resort hotels, health
clubs and gyms
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- illegal operations and treatments
- illegally procured drugs
- maternity clothes
- nonprescription medication
- premiums for life insurance, income protection,
disability, loss of limbs, sight or similar benefits
- Scientology counseling
- social activities
- special foods or beverages
- specially designed car for handicapped other
than autoette or special equipment
- stop smoking programs
- swimming pool
- travel for general health improvement
- tuition and travel expenses for sending a problem
child to a particular school
- weight loss programs
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