HSA Eligible Medical Expenses
The list below is cited to help clients determine eligible medical expenses for Health Savings Accounts. This list is provided with the
understanding that First National Bank in Paxton is not providing tax advice and encourages clients to refer to Section 213 (d) of the
Internal Revenue Code. If advice is required, clients should seek a professional tax advisor.
Deductible Medical Expenses
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Acupuncture
Alcoholism treatment
Ambulance
Anesthetist
Arch Support
Birth control pills
(by prescription)
Blood tests
Braces
Cardiographs
Chiropractor
Contact lenses
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 Contraceptive devices
(by prescription)
 Crutches
 Dental treatment
 Dermatologist
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Diagnostic fees
Diathermy
Drugs (by prescription)
Eyeglasses
Fluoridation unit
Guide dog
Gum treatment
Gynecologist
Healing services
Hearing aids
Hospital bills
Insulin treatment
Lab tests
Legal fees
Metabolism tests
Neurologist
Nursing
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Obstetrician
Operating room cost
Orthopedic shoes
Orthopedist
Osteopath
Pediatrician
Physician
Physiotherapist
Podiatrist
Postnatal treatment
Splints
Sterilization
Surgeon
Therapy equipment
Vaccines
 Vasectomy
Eligible Over-the-Counter Drugs
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Antacids
Allergy medications
Pain relievers
Cold medicines
Cough drops and throat lozenges
 Sinus medications
 Nicotine medications
 Nasal sprays
 Pedialyte
 First aid creams
 Calamine lotions
 Antibiotic ointments
 Suppositories & creams for hemorrhoids
 Wart removal medication
 Sleep aids
 Motion sickness pills
Non-Deductible Medical Expenses
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Athletic Club Membership
Boarding School Fees
Bottled water
Commuting expenses of disabled
persons
 Illegally procured drugs
 Cosmetic surgery and procedures
 Cosmetics, hygiene products and similar
items
 Funeral, cremation or burial expenses
 Stop smoking programs
 Maternity clothes
 Non-prescriptions
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Premiums for life insurance
Social activities
Swimming pool
Weight loss programs
Ineligible Over-the-Counter Drugs
 Acne treatments
 Cosmetics (including face creams and
moisturizers)
 Fiber supplements
 Dietary supplements
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Suntan lotion
Medicated shampoos & soaps
Herbs
Toiletries (including toothpaste)
 Lip balm (including Carmex and
Chapstick)
 Daily vitamins
 Weight loss drugs for general well being
Health insurance may not be purchased with HSA funds.
There are some situations in which HSA funds may be used to pay for…
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A health plan during any period of continuation coverage required under any Federal law (COBRA).
A qualified long-term care insurance contract.
A health plan during a period in which the individual is receiving unemployment compensation under any Federal or State law.
For individuals enrolled in Medicare:
Premiums and out-of-pocket expenses (Medicare Part A, Part B, Medicare HMO’s,
new prescription drug coverage)
 Employee share of premiums for employer-sponsored health insurance, including premiums for
employer-sponsored retiree health insurance.
Cannot pay Medigap premiums.