Medical Expense Example List

   Health Savings Accounts and Health Reimbursement Arrangements (small group only) are health care financing programs that enable insured's and employees to be reimbursed for qualified medical care expenses. Qualified expenses are defined under Section 213(d) of the IRS Code.

   Medical care expense is defined as amounts paid for the diagnosis, cure treatment or prevention of disease, and for treatments affecting any part or function of the body. Medical care expenses must be primarily to alleviate or prevent a physical or mental defect or illness.

NOTE: Many HRA plans are designed by employers to reimburse employees only for qualified medical expenses applied to the plan deductible. Consequently, a medical expense could be a qualified expenses, as defined by the IRS, but not reimbursable according to the employer's HRA plan design.

   Below are examples of qualified medical expenses. For additional information, refer to IRS Publication 502 titled, "Medical and Dental Expenses", Catalog Number 15002Q. The publication is available at the IRS web site, www.irs.gov or by calling 800-TAX-FORM (800-829-3676).

• Hearing aids and
  batteries
• Home care
• Home improvements
  to accommodate a
  a disabled person
• Hospital services
• Lab Fees
• Laser eye surgery
• Lead paint removal
• Lodging (away from
  home for prescribed outpatient care
• Long-term care
  services
• Nonprescription
  medications
• Nursing home
• Nursing services
  (including board and meals)
• Ophthalmologist
• Optician
• Optometrist
• Organ transplant
  (including donor's
  expenses
• Osteopath
• Oxygen and oxygen
  equipment
• Physician services

• Podiatrist
• Prescription
  medications
• Psychiatric care
• Psychiatrist
• Psychologist
• Special home for the mentally retarded
• Special school costs for the handicapped
• Sterilization
• Surgery
• Stop-smoking
  programs (physician
  prescribed)
• Telephone or TV
  equipment to assist the hearing impaired
• Therapy
• Transportation
  (primarily for and
  essential to medical care)
• Vasectomy
• Weight loss programs to treat an existing disease
• Wheelchair
• X-rays