Health Savings Accounts, Qualified Expenses:

Qualified medical expenses are those expenses paid for medical care as described in Section 213(d) of the Internal Revenue Code. Insurance premiums are considered qualified medical expenses when they are for payment for a health plan as stated in Section 220(d)(2) of the code. IRS Publication 502, titled "Medical and Dental Expenses", provides more detailed information on eligible expenses.

The following is a brief summary of information and are intended to serve as a quick reference to help determine whether or not an expense may be eligible for HSA reimbursement. This information is not tax advice. Tax advice should be obtained from a professional tax advisor. IRS Publication 502 can be ordered from the IRS 1-800-TAX-FORM (1-800-829-3676).