Eligible Medical Expenses

HSA funds are payable on demand. There are no restrictions on when or how you may take distributions. However, to fully recognize the tax advantages, funds must be used for qualified medical expenses.

ELIGIBLE MEDICAL EXPENSES FOR 2010

BEGINNING IN 2011, EXCEPT FOR INSULIN, OVER-THE-COUNTER MEDICATION IS NO LONGER AN ELIGIBLE EXPENSE UNLESS IT IS PRESCRIBED BY A PHYSICIAN.
• Abdominal Supports
• Abortion
• Acupuncture
• Air Conditioner*
• Alcoholism Treatment
• Ambulance
• Anesthetist
• Arch Supports
• Artificial Limbs
• Autoette
• Birth Control Pills*
• Blood Tests
• Blood Transfusions
• Braces
• Cardiographs
• Chiropractor
• Christian Science Practitioner
• Contact Lenses
• Contraceptive Devices*
• Convalescent Home*
• Crutches
• Dental Treatment
• Dental X-rays
• Dentures
• Dermatologist
• Diagnostic Fees
• Diathermy
• Drug Addiction Therapy
• Drugs (prescription)
• Elastic Hosiery*
• 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 TV 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

• 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
• Wart Removal Medication
• Antibiotic Ointments
• Suppositories and Creams for
   Hemorrhoids
• Sleep Aids
• Motion Sickness Pills
• First Aid Creams
• Calamine Lotion

HSA INELIGIBLE MEDICAL EXPENSES

• Toiletries (including toothpaste)
• Acne Treatments
• Lip Balm (including chapstick or
  carmex)
• Cosmetics (including face cream
  and moisturizer)
• Suntan Lotion
• Dietary Supplements
• Fiber Supplements
• Weight Loss Drugs for General
   Well Being
• Herbs
• Vitamins (daily)
• Medicated Shampoos and Soaps

* Conditions apply.
This list is provided with the understanding that PCU is not engaged is rendering tax advice.  Use this list as a quick reference.  If you need additional information, refer to IRS Publication 502 or contact a tax professional.

Large-Ad IRA