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2008 HSA Information

Qualified Medical Expenses
The following lists are provided to assist you in determining whether an expense is qualified or not. The lists are provided with the understanding that Lake City Bank is not offering tax advice. For more information, please refer to IRS Publication 502 or consult a tax professional.

Abdominal supports
Acupuncture
Air conditioner (when needed for breathing relief)
Alcoholism treatment
Ambulance
Anesthetist
Arch supports
Artificial limbs
Autoette (when used for relief of sickness/disability
Birth control pills (by prescription)
Blood tests
Blood transfusions
Braces
Cardiographs
Chiropractor
Childbirth/delivery
Christian Science Practitioner
Contact lenses
Contraceptive devices (by prescription)
Convalescent home (for medical treatment only)
Crutches
Dental treatment
Dental X-rays
Dentures
Dermatologist
Diagnostic fees
Drug addiction therapy
Drugs (prescription)
Elastic hosiery (prescription)
Eyeglasses
Fees paid to health institute prescribed by a doctor
FICA and FUTA tax paid for medical care service
Fluoridation unit
Guide dog
Gum treatment
Gynecologist
Hearing aids and batteries
Hospital bills
Hydrotherapy
Insulin treatment
Lab tests
Lead paint removal
Legal fees
Lodging (away from home for outpatient care)
Metabolism tests
Neurologist
Nursing (including board and meals)
Obstetrician
Operating room costs
Ophthalmologist
Optician
Optometrist
Oral surgery
Organ transplant (including donor's expenses)
Orthopedic shoes
Orthopedist
Osteopath
Oxygen and oxygen equipment
Pediatrician
Physician
Physiotherapist
Podiatrist
Postnatal treatments
Practical nurse for medical services
Prenatal care
Prescription medicines
Psychiatrist
Psychoanalyst
Psychologist
Psychotherapy
Radium therapy
Registered nurse
Special school costs for the handicapped
Spinal fluid test
Splints
Sterilization
Surgeon
Telephone or TV equipment to assist the hard-of hearing
Therapy equipment
Transportation expenses (relative to health care)
Ultra-violet ray treatment
Vaccines
Vasectomy
Vitamins (if prescribed)
Wheelchair
X-rays

Qualified Over-the-Counter Drugs

Antacids
Allergy medications
Pain relievers
Cold medicine
Anti-diarrhea medicine
Cough drops and throat lozenges
Sinus medications and nasal sprays
Pedialyte
First aid creams
Calamine lotion
Stop-smoking programs
Wart removal medication
Antibiotic ointments
Suppositories and creams for hemorrhoids
Sleep Aids
Motion sickness pills

Non-Qualified Medical Expenses

Advanced payment for services to be rendered next year
Athletic Club membership
Automobile insurance premium allocable to medical coverage
Boarding school fees
Bottled water
Commuting expenses of a disabled person
Cosmetic surgery and procedures
Cosmetic, hygiene products and similar items
Funeral, cremation, or burial expenses
Health programs offered by resort hotels, health clubs, and gyms
Illegal operations and treatments
Illegally procured drugs
Maternity clothes
Non-prescription medication
Premiums for life insurance ,income protection, disability, etc.
Scientology counseling
Social activities
Special food and beverages
Specially designed car for the handicapped
Swimming pool
Travel for general health improvement
Weight loss programs
Over-the counter/Ineligible
Toiletries
Acne treatments
Lip balm
Suntan lotion
Medicated shampoos and soaps
Vitamins
Fiber supplements
Dietary supplements
Weight loss drugs for general well being
Herbs
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