The IRS can amend the list of eligible expenses at any time, with or without notice.
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Eligible Health Care Expenses |
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| Acupuncture | Laboratory fees |
| Alcoholism/drug addiction treatment | Lead-based paint removal from walls to prevent lead poisoning |
| Artificial limbs | Non-prescription, over-the-counter medications (such as pain, allergy and cold medications) |
| Birth control pills/devices (if prescribed) | Orthopedic shoes |
| Braces (e.g. orthotic devices) | Physical examinations |
| Braille books and magazines | Physical therapy |
| Car controls for the handicapped | Physician-directed smoking cessation programs |
| Chiropractors’ fees | Physician’s recommended/monitored weight-loss program |
| Christian Science practitioners’ fees | Prescribed drugs (including smoking-cessation medications) |
| Contact lenses, solutions and supplies1 | Prescription eyeglasses, including sunglasses1 |
| Dental expenses, including orthodontia1 | Prosthetics |
| Guide dog for blind or deaf, including upkeep | Special communications equipment for the deaf |
| Hair transplants (if medically necessary) | Special education for the blind |
| Hearing devices and batteries | Speech therapy |
| Hospital bills | Tuition at special school for the disabled |
| Hypnosis for treatment of an illness | Wigs (if hair loss is due to a medical condition) |
| Insulin | |
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Ineligible Health Care Expenses |
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| Advanced payments made for lifetime care paid to a retirement home | Maternity clothes |
| Cosmetic surgery, except when necessary to correct a congenital deformity or accidental injury | Over-the-counter vitamins and dietary supplements |
| Hair transplants or electrolysis (unless medically necessary) | Premiums or other charges for any type of health care policy or insurance |
| Health club dues | |
[1] If you participate in the Consumer Choice Plan, you may use the HCSA only for eligible dental, vision and certain over-the-counter drug expenses related to dental care, vision care, and preventive care. You should use your HSA for all eligible medical and prescription expenses.
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