• Abdominal supports
• Abortion
• Acupuncture
• Air conditioner (when necessary for relief from difficulty in breathing)
• Alcoholism treatment
• Ambulance
• Anesthetist
• Arch supports
• Artificial limbs
• Autoette (when used for relief of sickness/disability)
• Birth Control Pills (by prescription)
• Blood Tests
• Blood transfusions
• Braces
• Cardiographs
• Chiropractor
• Christian Science Practitioner
• Contact Lenses
• Contraceptive devices (by prescription)
• Convalescent home (for medical treatment only)
• Crutches
• Dental Treatment
• Dental X-rays
• Dentures
• Dermatologist
• Diagnostic fees
• Diathermy
• Drug addiction therapy
• Drugs (prescription)
• Elastic hosiery (prescription)
• 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 (For HSA Distributions
• 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
• First aid creams
• Calamine lotion
• Wart removal medication
• Antibiotic ointments
• Suppositories and creams for hemorrhoids
• Sleep aids
• Motion sickness pills

Ineligible Medical Expenses
• Advancement 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
• Funeral, cremation, or burial expenses
• Health programs offered by resort hotels, health clubs, and gyms
• Illegal operations and treatments
• Illegally procured drugs
• Maternity clothes
• Non-prescription medication
• Premiums for life insurance, income protection, disability, loss of limbs, sight or similar benefits
• Scientology counseling
• Social activities
• Special foods and beverages
• Specially designed car for the handicapped other than an autoette or special equipment
• Stop-smoking programs
• Swimming pool
• Travel for general health improvement
• Tuition and travel expenses a problem child to a particular school
• Weight loss programs

Ineligible Over-the-Counter Drugs
• Toiletries (including toothpaste)
• Acne treatments
• Lip balm (including chapstick or carmex)
• Cosmetics (including face cream and moisturizer)
• Suntan lotion
• Medicated shampoos and soaps
• Vitamins (daily)
• Fiber supplements
• Dietary supplements
• Weight loss drugs for general well being
• Herbs