Qualified Medical Expense list

The health savings account (HSA) associated with your high deductible health plan is your savings account.  This document from the IRS (Publication 502 - 2006) lists both the medical expenses which are allowed, "includible" and which are not. 

As you can see, the list is very broad and inclusive.  This is another reason that using the HSA type plan makes sense.  These includible medical expenses are paid for with pre-tax dollars.

o What Medical Expenses Are Includible?

 Abortion
 Acupuncture
 Alcoholism
 Ambulance
 Artificial Limb
 Artificial Teeth
 Autoette
 Bandages
 Breast Reconstruction Surgery
 Birth Control Pills
 Braille Books and Magazines
 Capital Expenses
 Car
 Chiropractor
 Christian Science Practitioner
 COBRA Continuation Health Coverage
 Contact Lenses
 Crutches
 Dental Treatment
 Diagnostic Devices
 Disabled Dependent Care Expenses
 Drug Addiction
 Drugs
 Eyeglasses
 Eye Surgery
 Fertility Enhancement
 Founder's Fee
 Guide Dog or Other Animal
 Health Institute
 Health Maintenance Organization (HMO)
 Hearing Aids
 Home Care
 Home Improvements
 Hospital Services
 Insurance Premiums
 Laboratory Fees
 Lead-Based Paint Removal
 Learning Disability
 Legal Fees
 Lifetime Care—Advance Payments
 Lodging
 Long-Term Care
 Meals
 Medical Conferences
 Medical Information Plan
 Medical Services
 Medicines
 Mentally Retarded, Special Home for
 Nursing Home
 Nursing Services
 Operations
 Optometrist
 Organ Donors
 Osteopath
 Oxygen
 Prosthesis
 Psychiatric Care
 Psychoanalysis
 Psychologist
 Special Education
 Sterilization
 Stop-Smoking Programs
 Surgery
 Telephone
 Television
 Therapy
 Transplants
 Transportation
 Trips
 Tuition
 Vasectomy
 Vision Correction Surgery
 Weight-Loss Program
 Wheelchair
 Wig
 X-ray

What Expenses Are Not Includible?

 Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby
 Controlled Substances
 Cosmetic Surgery
 Dancing Lessons
 Diaper Service
 Electrolysis or Hair Removal
 Flexible Spending Account
 Funeral Expenses
 Future Medical Care
 Hair Transplant
 Health Club Dues
 Health Coverage Tax Credit
 Health Savings Accounts
 Household Help
 Illegal Operations and Treatments
 Insurance Premiums
 Maternity Clothes
 Medical Savings Account (MSA)
 Medicines and Drugs From Other Countries
 Nonprescription Drugs and Medicines
 Nutritional Supplements
 Personal Use Items
 Swimming Lessons
 Teeth Whitening
 Veterinary Fees
 Weight-Loss Program