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IRS Publication 502

A complete list of expenses eligible for reimbursement with an HRA

Through a health reimbursement arrangement (HRA), you can get reimbursed for all of the items outlined in IRS Publication 502, which includes over 200 eligible expenses! The type of expenses that are eligible depends on the type of HRA you have.

For example, if you have a qualified small employer HRA (QSEHRA) or an individual coverage HRA (ICHRA), individual health insurance premiums can be reimbursed. If you have an integrated HRA, also known as a group coverage HRA (GCHRA), your insurance premiums aren’t eligible for reimbursement. However, you may submit your copayments, coinsurance, and deductible amounts for reimbursement. 

With an HRA, you can purchase the expenses that make sense for you and your family’s health. Check out our interactive list below to see what items are eligible for reimbursement, so you can get the most out of your health benefit.


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Eligibility Guide

Items that are eligible for reimbursement
Items that are eligible with a prescription from your doctor
Items that are eligible with a note from your doctor
Items that are not eligible for reimbursement

Expense

Eligible

HSA Compatible

Tags
Acne medicines and treatments Y N Over-the-counter, medications, over the counter, OTC
Acupuncture Y N Alternative
Adoption (associated medical expenses) Y N  
Adoption fees N N  
Alcoholism treatment Y N therapy, rehabilitation, alcoholics
Allergy and sinus medicine and products Y N Over-the-counter, medications, over the counter, OTC, pills
Alternative dietary supplements Y+NOTE N  
Alternative healers Y+NOTE Y  
Ambulance and emergency health services Y N transportation
Anesthesia for dental treatments Y Y surgery, operation
Anesthesia for medical treatments Y N surgery, operation
Anesthesia for vision treatments Y Y surgery, operation
Antacid Y N Over-the-counter, medications, over the counter, OTC, Pharmacy, Prescription
Antibiotic ointment Y N Over-the-counter, medications, over the counter, OTC, Pharmacy, Prescription
Artificial limb Y N Prosthetics
Aspirin or other pain reliever Y N Over-the-counter, medications, over the counter, OTC, pills
Asthma medicines or treatments (over-the-counter) Y N contraceptive, contraception
Bandages and related items Y N  
Birth control (over-the-counter) Y N contraceptive, contraception,
Blood pressure monitor Y N  
Body scans Y N hospital, doctor, x-ray
Braille books and magazines (extra cost only) Y Y vision
Breastfeeding classes Y N Maternity, lactation, breastfeeding, nursing
Breast Pumps & Accessories Y N Maternity, lactation, breastfeeding, nursing
Breast reconstruction surgery (following mastectomy) Y+NOTE N operation
Cancer insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) N N accident, sickness, illness, lump-sum, lump sum, indemnity
Canker and cold sore treatments (over-the-counter) Y N Over-the-counter, medications, over the counter, OTC, medicine
Car modifications Y+NOTE N Transport, Transportation, wheelchair, handicap, disability
Childbirth classes (charges for mother only) Y N Maternity, lamaze
Child or newborn care instruction N N Maternity
Chiropractic care Y N Chiropractor
Cholesterol test kits and supplies Y N  
Christian Science practitioners Y N  
COBRA premiums (COBRA premiums are only reimbursable with a QSEHRA, not an ICHRA or a GCHRA) Y Y Insurance, policy, MEC
Cold and flu medicine Y N Over-the-counter, medications, over the counter, OTC, medicine
Compression or anti-embolism socks, stockings or hose Y+NOTE N  
Concierge medical fees (for future services) N N  
Concierge medical fees (for services received) Y N  
Contact lenses and solutions Y Y Vision, eye, glasses
Contraceptives Y N Over-the-counter, medications, over the counter, OTC, prescription
Cord blood storage Y+NOTE N  
Cord blood storage (for unidentified future use) N N  
Corn and callus remover Y N Over-the-counter, medications, over the counter, OTC, prescription
Corneal keratotomy Y Y Vision, eye, myopia, nearsightedness
Cosmetic procedures for birth defects or injury Y+NOTE N reconstructive, operation, surgery
Cosmetic procedures or surgery N N  
Cough drops and sore throat lozenges Y N Over-the-counter, medications, over the counter, OTC,
Cough syrup Y N Over-the-counter, medications, over the counter, OTC, prescription
Counseling (marriage) N N therapy
CPR classes N N education
Dental and oral pain products (over-the-counter) Y Y tooth
Dental care (non-cosmetic) Y Y Dentist, teeth, tooth, copay, co-pay, dentist, xrays, x-rays
Dental insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) Y Y policy
Dental products for general health N N teeth, tooth
Dental surgery Y Y surgery, teeth, dentist, implants
Dental veneers Y+NOTE Y Dentist, teeth, tooth
Dentures, bridges, etc. Y Y Dentist, Dental, teeth, tooth
Dermatologist Y N skin
Dermatology products Y+NOTE N skin care
Diabetic monitors and supplies Y N diabetes
Diaper rash creams (over-the-counter) Y N newborn, pediatric, ointment
Diapers and diaper services N N newborn, pediatric
Dietary supplements Y+NOTE N  
Dietitian / nutrition services Y+NOTE N  
Doctor supervised weight loss program Y+NOTE N Obesity
Doctor visits (medical) Y N health, doctor, co-pay, copay
Doula or birthing coach Y+NOTE N Maternity
Drug addiction treatment Y N therapy, rehab, rehabilitation
Drugs (imported) N N prescriptions, RX
Drugs and medicines (over-the-counter) Y N prescriptions, rx, Over-the-counter, medications, over the counter, OTC, pills
Dyslexia treatment Y+NOTE N therapy, rehab, rehabilitation, mental health
Ear drops and wax removal (over-the-counter) Y N Over-the-counter, medications, over the counter, OTC
Electrolysis N N cosmetic
Exercise equipment Y+NOTE N weight loss, weight-loss, obesity
Eye drops and treatments Y Y Over-the-counter, medications, over the counter, OTC, vision
Eye examinations Y Y Vision, office visit
Eyeglasses (prescription) Y Y Vision, glasses, contacts
Eye related equipment/materials Y Y Vision
Eye surgery or treatment Y Y Vision, operation
Face lifts N N Cosmetic
Face masks for COVID-19 protection Y Y For COVID-19 
Feminine hygiene products (see menstrual care products below) Y Y  
Fertility monitor Y N pregnancy
Fertility treatment Y N  
First aid kits Y N bandages, bandaids
Fitness programs Y+NOTE N wellness, obesity, weight loss, weight-loss, exercise
Fluoride treatments Y Y Dental, Teeth, Dentist
Flu shots Y Y Preventive, vaccine, immunization
Funeral expenses N N  
Guide dog (dog, training, care) Y Y Vision
Hair regrowth products N N Cosmetic
Hair removal N N Cosmetic
Hair transplant N N Cosmetic
Hair treatments N N Cosmetic
Hand lotion N N Over-the-counter, medications, over the counter, OTC
Hand sanitizer and sanitizing wipes for COVID-19 protection Y Y For COVID-19 protection
Health club dues Y+NOTE N wellness, obesity, weight loss, weight-loss, gym
Health insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) Y Y policy, medical insurance, MEC
Health Savings Account (HSA) contributions N N  
Hearing aids and batteries Y N  
Herbal or homeopathic medicines Y+NOTE N over-the-counter
Home modifications Y+NOTE N wheelchair ramp, lift, inclinator
Hospital insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) N N indemnity, lump-sum, lump sum
Hospital services and fees Y N ER, emergency room
Household help N N  
Humidifier, air filter and supplies Y+NOTE N allergy, allergies, cold, asthma
Immunizations Y Y Vaccines, preventive, wellness
Incontinence supplies Y N diapers, adult diapers
Infertility treatment Y N fertility
Insulin, testing materials and supplies Y N Diabetes
In vitro fertilization Y N fertility
Laboratory fees Y N Lab, tests
Lactation items and devices (for convenience) N N bra, bras, tank top, maternity, breastfeeding, nursing
Lactose intolerance medication Y N Over-the-counter, medications, over the counter, OTC, pills
Lamaze classes (charges for mother only) Y N Maternity, childbirth, pregnancy
Laser / Lasik eye surgery Y Y Vision
Late payment fees N N  
Laxatives Y N Over-the-counter, medications, over the counter, OTC, pills
Learning disability treatments Y N therapy
Lice treatment (over-the-counter) Y N Over-the-counter, medications, over the counter, OTC
Listening therapy Y N hearing
Lodging for dental or vision care Y Y hotel, motel, room
Lodging for medical care Y N hotel, motel, room
Long-term care premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) Y Y policy, insurance
Long-term care services N N  
Magnetic therapy Y+NOTE N Alternative, Over-the-counter, medications, over the counter, OTC
Massage therapy Y+NOTE N Alternative
Mastectomy-related special bras Y N breast, reconstructive
Maternity clothes N N  
Medicaid/CHIP insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) Y Y policy, MEC
Medical abortion Y N  
Medical diagnostic services Y N  
Medical equipment and repairs Y N  
Medical literature, books, pamphlets or audio N N Education
Medical monitoring and testing devices Y N  
Medical operations Y N surgery
Medical records charges Y N  
Medical X-ray fees Y N Hospital, Doctor, x-rays, xrays
Medicare Part A, Part B insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) Y Y policy, MEC
Medicare supplement insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) Y Y policy, MEC
Menstrual care products (tampons, pads, liners, cups, sponges, and other similar products) Y Y Tampons, pads, liners, cups, sponges, and other  products    
Mental health counseling Y N therapy
Midwife Y N Maternity, childbirth
Modified equipment (extra cost only) Y+NOTE N capital expense, improvement
Monitors and test kits Y N Over the counter, Over-the-counter, OTC
Motion sickness medication Y N Over the counter, Over-the-counter, OTC
Multiplan insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) Y Y policy, health, vision, prescription, dental, medical, MEC
Nasal sprays Y N RX, Over the counter, Over-the-counter, OTC, medication, nose, prescription
Nasal strips Y N RX, Over the counter, Over-the-counter, OTC, medication, nose, prescription
Norplant insertion or removal Y N birth control, contraceptive
Nursing services (wages and taxes) Y N Nurse
Nutritional supplements Y+NOTE N Over the counter, Over-the-counter, OTC, medication, vitamins
OB/GYN fees Y N Doctor, Hospital, Childbirth, Maternity, wellness
Occlusal guards to prevent teeth grinding Y Y Dental, Dentist
Occupational therapy (for medical / disability) Y N rehabilitation, rehab
Optometrist or ophthalmologist fees Y Y Vision, eye, office visit
Organ transplants (recipient and donor) Y N Hospital
Orthodontia (braces and retainers) Y Y Dental, Dentist, teeth
Ortho keratotomy Y Y Vision
Orthopedic and surgical supports Y N equipment, braces
Orthopedic shoes and inserts Y+NOTE N  
Orthotics Y N  
Ovulation monitor Y N Fertility, Maternity, Pregnancy
Oxygen Y N CO2
Physical exams Y Y Wellness, Preventive
Physical therapy Y N rehabilitation
Physical therapy supplies Y N  
Physician retainer fee N N  
Pregnancy tests Y N Maternity, pregnancy, fertility, childbirth
Prescription drugs Y N Rx, medicine, pharmacy, script, copay, co-pay
Prescription drugs for cosmetic purposes N N  
Prescription insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) Y Y policy
Psychiatric / therapy Y N counseling, mental health
Radial keratotomy Y Y vision, cornea, surgery, operation, RK
Reading glasses Y Y Vision, eye
Short term medical insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) Y Y Insurance
Sleep aids and sedatives (over-the-counter) Y N RX, Over the counter, Over-the-counter, OTC, medication, pills
Smoking cessation (programs/counseling) Y N therapy, rehab
Smoking cessation drugs, gum or patches Y N RX, Over the counter, Over-the-counter, OTC, medication, prescriptions
Special equipment Y+NOTE N  
Special foods Y+NOTE N diet, dietary
Special school (for mental and physical disabilities) Y+NOTE N Education
Speech therapy Y N  
Spermicidals Y N Contraceptive, contraception, birth control
Splints, supports, and braces Y N  
Sterilization Y N Contraceptive, contraception, birth control
Sunglasses (prescription) Y Y Vision
Sunscreen and creams with SPF 15+ Y N Over the counter, Over-the-counter, OTC, medication
Sunscreen with SPF <15 or suntan lotion N N Cosmetic, OTC, Over the counter, Over-the-counter
Surgery (non-cosmetic) Y N  
Swimming lessons (for therapy) Y+NOTE N therapy, rehabilitation
Take-home urinary tract infection test Y N OTC, Pharmacy
Teeth bleaching or whitening N N Cosmetic, Dental
Toothpaste, medicated (difference in cost only) Y+RX Y Dental
Toothpaste, toothbrush, floss, etc. N N Personal Use
Transgender treatments/surgery Y+NOTE N  
Transportation and parking (to dental or vision care) Y Y miles, mileage, travel
Transportation and parking (to eligible medical care) Y N miles, mileage, travel
TRICARE insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) Y Y policy, MEC
Tubal ligation Y N  
Tuition or educational classes Y+NOTE N  
Urological products Y N catheters
UV protection clothing N N Personal Use Item
Vaccinations Y Y Preventive, Wellness, flu, shots
Varicose vein removal surgery (for medical care) Y N Surgery, Operation
Vasectomy Y N Infertility, surgery, operation, hospital, birth control
Vision care Y Y Eye, optomologist, co-pay, copay
Vision insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) Y Y policy, eye, plan
Vision operations Y Y eye, surgery
Vision products Y Y Eye
Vitamins Y+RX N Rx, prescription
Vitamins (for general health) N N  
Walking aids (canes, walkers, crutches) Y N Durable Medical equipment
Wart removal treatments Y N Over the counter, Over-the-counter, OTC, medication
Weight loss drugs Y+RX N Obesity, Rx, prescription
Weight loss foods N N  
Weight loss program (for general health) N N  
Wheelchair and repairs Y N  
Wound care Y N Over the counter, Over-the-counter, OTC, medication, bandaids, bandages, wraps