Deductible Expenses

The IRS and the Federal Courts have deemed certain medical and healthcare expenses to be qualified for reimbursement through Health Savings Accounts (HSA).

Please note that DataPath, Inc., does not intend this list to be comprehensive tax advice. For more detailed information, please consult IRS Publication 502 or see your tax adviser.

  • Acupuncture
  • Alcoholism (treatment)
  • Ambulance (hire)
  • Autoette or wheelchair
  • Blind persons services
  • Braces
  • Capital expenditures — Primary purpose must be medical care, i.e. home modifications for handicapped persons
  • Car equipped to accommodate wheelchair and/or handicapped controls
  • Childbirth preparation classes (mother)
  • Chiropractors
  • Contact lenses, replacement insurance
  • Crutches
  • Deaf persons — Hearing aid and batteries, hearing aid animal and care, lip reading expenses, special education, modified telephone, etc.
  • Dental fees
  • Dentures
  • Diagnostic fees
  • Diapers (adult disposable) used due to severe neurological disease
  • Doctor’s fees
  • Domestic aid — rendered by nurse
  • Drug addiction recovery
  • Drugs (prescription)
  • Dyslexia language training
  • Elevator alleviation of cardiac condition
  • Eyeglasses and examination fee
  • Fluoride device (on advice of dentist)
  • Halfway house (adjustment to mental hospital)
  • Healing services fees
  • Health Maintenance Organization
  • Hospital care
  • Insulin
  • Iron lung
  • Laboratory fees
  • Laetrile (by prescription)
  • Lead paint removal
  • Legal expenses (authorizing treatment of mental illness)
  • Lifetime medical care (prepaid; retirement home)
  • Limbs (artificial)
  • Lodging (limited to $50/night)
  • Mattress (prescribed for alleviation of arthritis)
  • Membership fees (association furnishing medical services, hospitalization, and clinical care)
  • Mentally handicapped person’s costs for special home
  • Nursing home (medical reasons)
  • Nursing services (board and Social Security paid by taxpayers)
  • Obstetrical expenses
  • Operations (legal)
  • Optometrists
  • Orthodontia
  • Orthopedic shoes (excess costs)
  • Osteopaths
  • Oxygen/oxygen equipment
  • Prosthesis
  • Psychiatric care
  • Psychologists
  • Psychotherapists
  • Reclining chair for cardiac patient
  • Remedial reading
  • Retirement home lifetime medical care
  • Sanitarium rest home (medical, educational, rehabilitative services)
  • Schools (special, relief, or handicapped)
  • Sexual dysfunction treatment
  • Surgical fees
  • Swimming pool (treatment of polio or arthritis)
  • Teeth (artificial)
  • Television (closed-caption decoder)
  • Therapy treatments (prescribed by a physician)
  • Transportation (essentially and primarily for medical care)
  • Vitamins (prescription)
  • Wheelchair or autoette
  • X-rays