Your HRA Employee Packet, which is available in your member portal,  includes a list of what is reimbursable under the account. 

QSEHRA & ICHRA must follow guidelines set forth by IRS Publication 502,  Medical and Dental Expenses. Below is an excerpt of what is included in the manual. This is not a comprehensive list but it is a great start to understanding what the IRS considers eligible as a medical expense for tax-free reimbursement.

ELIGIBLE Medical Expenses

  • Abdominal supports  

  • Abortion  

  • Acupuncture 

  • Alcoholism treatment  

  • Allergy medications  

  • Ambulance  

  • Anesthetist  

  • Antacids  

  • Anti-diarrhea medicine  

  • Antibiotic ointments  

  • Arch supports  

  • Artificial limbs  

  • Autoette (when used for relief of sickness/disability)  

  • Birth control pills (by prescription)  

  • Blood tests  

  • Blood transfusions  

  • Braces  

  • Breast pumps and supplies  

  • Calamine lotion  

  • Cardiographs  

  • Chiropractor  

  • Cold medicine  

  • Contact lenses  

  • Contraceptive devices (by prescription)  

  • Convalescent home (for medical treatment only)  

  • Cough drops and throat lozenges  

  • 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  

  • First aid creams  

  • Fluoridation unit  

  • Guide dog  

  • Gum treatment  

  • Gynecologist  

  • Hearing aids and batteries  

  • Hospital bills  

  • Hydrotherapy  

  • Insulin treatment  

  • Lab tests  

  • Lodging (away from home for outpatient care)  

  • Menstruation Products 

  • Metabolism tests  

  • Motion sickness pills  

  • Neurologist  

  • Nicotine medications and nasal sprays  

  • Nursing (including board and meals)  

  • Obstetrician  

  • Operating room costs  

  • Ophthalmologist  

  • Optician  

  • Optometrist  

  • Oral surgery  

  • Organ transplant (including donor’s expenses)  

  • Orthodontics  

  • Orthopedist  

  • Osteopath  

  • Oxygen and oxygen equipment  

  • Pain relievers  

  • Pedialyte  

  • Pediatrician  

  • Physician  

  • Physiotherapist  

  • Podiatrist  

  • Postnatal treatments  

  • Practical nurse for medical services  

  • Prenatal care  

  • Prescription medicines  

  • Psychiatrist  

  • Psychoanalyst  

  • Psychologist  

  • Psychotherapy  

  • Radium therapy  

  • Registered nurse  

  • Sinus medications and nasal sprays  

  • Sleep aids  

  • Spinal fluid test  

  • Splints  

  • Sterilization  

  • Suppositories and creams for hemorrhoids  

  • Surgeon  

  • Tampons 

  • Telephone or TV equipment to assist the hard-of-hearing  

  • Therapy equipment  

  • Transportation expenses (relative to health care)  

  • Treatments prescribed by a doctor  

  • Ultraviolet ray treatment  

  • Vaccines  

  • Vasectomy  

  • Wart removal medication 

  • Wheelchair  

  • X-rays 

Common Medical Expenses ELIGIBLE ONLY WITH A DOCTOR'S NOTE

These are some items that we commonly see submitted for reimbursement that require a doctor's Letter of Medical Necessity in order to be reimbursed:

Download our Letter of Medical Necessity form here.

  • Acne treatments  

  • Air conditioner (when necessary for relief from difficulty inbreathing)  

  • Cupping

  • Dietary Supplements

  • Herbs 

  • Fiber supplements  

  • Massage

  • Medically necessary cosmetic surgery (breast reduction)

  • Medicated shampoo & conditioner

  • Orthopedic shoes

  • Probiotics

  • Rolfing 

  • Special school costs for treating disabilities

  • Vitamins & supplements

  • Weight loss programs

INELIGIBLE Medical Expenses

Similarly to those listed above, the items on this list are not considered eligible medical expenses.

  • Advance payment for services scheduled for next year  

  • Airborne/Emergen-C

  • Athletic club membership  

  • Automobile insurance premiums  

  • Baby Powder

  • Boarding school fees  

  • Bottled water  

  • Commuting expenses of a disabled person  

  • Cosmetic surgery and procedures  

  • Cosmetics (including face cream and moisturizer)  

  • Cosmetics, hygiene products, and similar items  

  • Cotton Swabs

  • Dental Floss

  • Diaper Pail Plastic Bags

  • Elderberry 

  • Funeral, cremation, or burial expenses  

  • Health programs offered by resort hotels, health clubs, and gyms  

  • Illegal operations and treatments  

  • Illegally procured drugs  

  • Lip balm (including Chapstick and Carmex)  

  • Marriage Counseling (all other mental health counseling eligible)

  • Maternity clothes  

  • Premiums for life insurance, income protection, disability, loss of limbs/sight, or similar benefits  

  • Premiums for cash benefit indemnity plans

  • Scientology counseling  

  • Shaving Cream

  • Social activities  

  • Special foods and beverages  

  • Specially designed car for the handicapped other than an autoette or special equipment  

  • Stop-smoking programs  

  • Tanning lotion  

  • Swimming pool  

  • Toiletries 

  • Toothpaste 

  • Travel for general health improvement  

  • Tuition and expenses for school where availability of medical care isn't the reason for attending    

  • Weight-loss drugs for general wellness 

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