IRS Publication 502

List of eligible expenses for small business HRAs 

You can use your HRA to pay for individual health insurance as well as out-of-pocket medical, dental and vision expenses. Use our interactive list below to see what can be reimbursed.


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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+RX 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+RX N Over-the-counter, medications, over the counter, OTC, pills
Alternative care Y N  
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+RX N Over-the-counter, medications, over the counter, OTC, Pharmacy, Prescription
Antibiotic ointment Y+RX N Over-the-counter, medications, over the counter, OTC, Pharmacy, Prescription
Artificial limb Y N Prosthetics
Aspirin or other pain reliever Y+RX N Over-the-counter, medications, over the counter, OTC, pills
Asthma medicines or treatments (over-the-counter) Y+RX N contraceptive, contraception
Bandages and related items Y N  
Birth control (over-the-counter) Y+RX 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 N N accident, sickness, illness, lump-sum, lump sum, indemnity
Canker and cold sore treatments (over-the-counter) Y+RX 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
Chiropractor Y N  
Cholesterol test kits and supplies Y N  
Christian Science practitioners Y N  
COBRA premiums Y Y Insurance, policy, MEC
Cold and flu medicine Y+RX 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+RX 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+RX N Over-the-counter, medications, over the counter, OTC,
Cough syrup Y+RX N Over-the-counter, medications, over the counter, OTC, prescription
Counseling (marriage) N N therapy
CPR classes N N education
Deductible for dental plan Y Y Dentist
Deductible for prescription plan Y N  
Deductible for vision plan Y Y Eye
Dental Y Y  
Dental and oral pain products (over-the-counter) Y+RX Y tooth
Dental care (non-cosmetic) Y Y Dentist, teeth, tooth, copay, co-pay, dentist, xrays, x-rays
Dental copayment Y Y dentist, office visit, co-pay, copay
Dental diagnostic services Y Y  
Dental insurance premiums Y Y policy
Dental products for general health N N teeth, tooth
Dental reconstruction (including implants) Y Y Dentist, teeth, tooth
Dental surgery Y Y surgery, teeth, dentist, implants
Dental veneers Y+NOTE Y Dentist, teeth, tooth
Dental X-ray fees Y Y Teeth, Dentist
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+RX N newborn, pediatric, ointment
Diapers and diaper services N N newborn, pediatric
Dietary supplements Y+NOTE N  
Dietitian / nutrition services Y+NOTE N  
Doctor/therapy/hospital Y 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+RX 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+RX N Over-the-counter, medications, over the counter, OTC
Electrolysis N N cosmetic
Exercise equipment Y+NOTE N weight loss, weight-loss, obesity
Eye care/vision Y Y  
Eye drops and treatments Y+RX 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
Feminine hygiene products N N  
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  
Gastrointestinal medication Y+RX N Over-the-counter, medications, over the counter, OTC, pills
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
Health club dues Y+NOTE N wellness, obesity, weight loss, weight-loss, gym
Health insurance premiums 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 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
Illegal surgeries or substances N N  
Immunization Y Y  
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
Insurance enrollment fee Y Y  
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+RX 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+RX 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 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 Y Y policy, MEC
Medical abortion Y N  
Medical copayment Y N Doctor, office visit, co-pay, copay
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 supplies Y N  
Medical X-ray fees Y N Hospital, Doctor, x-rays, xrays
Medicare Part A, Part B insurance premiums Y Y policy, MEC
Medicare supplement insurance premiums Y Y policy, MEC
Mental health Y N  
Mental health counseling Y N therapy
Midwife Y N Maternity, childbirth
Mileage (for travel to/from eligible healthcare) Y N transportation
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+RX N Over the counter, Over-the-counter, OTC
Multiplan insurance premiums Y Y policy, health, vision, prescription, dental, medical, MEC
Nasal sprays Y+RX N RX, Over the counter, Over-the-counter, OTC, medication, nose, prescription
Nasal strips Y+RX 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  
Over-the-counter medicine Y+RX N  
Ovulation monitor Y N Fertility, Maternity, Pregnancy
Oxygen Y N CO2
Pharmacy Y N  
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 copayment Y N co-pay, copay
Prescription drugs Y N Rx, medicine, pharmacy, script, copay, co-pay
Prescription drugs for cosmetic purposes N N  
Prescription insurance premiums 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 Y Y Insurance
Sleep aids and sedatives (over-the-counter) Y+RX 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+RX 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+RX N Contraceptive, contraception, birth control
Splints, supports, and braces Y N  
Spouse's group dental insurance premiums Y N  
Spouse's group health insurance premiums Y N  
Spouse's group vision insurance premiums 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
Tobacco cessation Y Y  
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 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
Viagra and similar prescription medications Y N ED, erectile, dysfunction
Vision care Y Y Eye, optomologist, co-pay, copay
Vision copayment Y Y office visit,co-pay, copay
Vision diagnostic services Y Y  
Vision insurance premiums 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+RX N Over the counter, Over-the-counter, OTC, medication
Weight-loss program Y Y  
Weight loss drugs Y+RX N Obesity, Rx, prescription
Weight loss foods N N  
Weight loss program (for general health) N N  
Wellness/preventive care Y Y  
Wheelchair and repairs Y N  
Wound care Y N Over the counter, Over-the-counter, OTC, medication, bandaids, bandages, wraps