IRS 213d Overview of Qualified Medical Expenses
For HRA, FSA and HSA Flexible Benefit Plans
The following is provided as a guide for submission of claims for an HRA, FSA and HSA. Note this list is not all inclusive as additional expenses may qualify, and some may change or be eliminated as federal regulations change often. Also, because an employer sets forth the allowable expenses for their own HRAs and FSAs, some items may not be covered under all plans. Please check your Plan Document for reimbursable items for your specific plan. For a complete list, please refer to Section 213(D) of the Internal Revenue Code. You can also refer to IRS Publication 502 which is an overview of 213d expenses.
Medical Services
Lab Work/Tests
- Blood Tests
- Cardiographs
- Diagnostic
- Laboratory Fees
- Urine/Stool Analysis
- X-Rays
Hospital Related Services
- Ambulatory Services
- Hospital Stay
- Surgery
- Convalescent Home/Rehab Facility
- Nursing Service
Physicians (Office Visits & Exams)
- Family Medicine
- Emergency Medicine
- Anesthesiology
- Cardiology
- Endocrinology
- Gastroenterology
- Hematology
- Oncology
- Ophthalmology, ENT
- Orthopedics, Sports Medicine
- Pediatrics, Geriatrics
- Radiology
- Rheumatology
Other Practitioners
- Allergist
- Chiropractor
- Christian Science
- Osteopath
- Psychiatrist
- Psychologist
Medical Treatments/Procedures
- Acupuncture
- Reconstructive Surgery (medical necessity)
- Infertility
- In-vitro Fertilization
- Norplant Insertion or Removal
- Physical Therapy
- Sterilization
- Transplants (including organ donor)
- Vaccinations/Immunizations
- Vasectomy & Vasectomy Reversal
Obstetric Services
- Lactation Expenses
- Mid-Wife Expenses
- OB/GYN Exams
- Pre/Post Natal Treatment
Medications & Equipment
Prescribed Medications
- Allergy Medicine
- Antihistamines
- Analgesics
- Antacids
- Anti-Diarrhea Medication
- Aspirin
- Birth Control/Contraceptives
- Calcium Supplements
- Cold Medicine
- First Aid Creams
- Hemorrhoid Medication
- Insulin
- Laxatives
- Motion Sickness Pills
- Muscle/Joint Pain Relief
- Nasal Sinus Spray
- Pain Reliever
- Pregnancy Tests
- Sinus Medication
- Sleeping Aids
- Vitamins
Over the Counter Medicine
- Acid controllers
- Acne medicine
- Aids for indigestion
- Allergy and sinus medicine
- Anti-diarrheal medicine
- Baby rash ointment
- Cold and flu medicine
- Eye drops
- Feminine antifungal or anti-itch products
- Hemorrhoid treatment
- Laxatives or stool softeners
- Lice treatments
- Motion sickness medicines
- Nasal sprays or drops
- Ointments for cuts, burns or rashes
- Pain relievers, such as aspirin or ibuprofen
- Sleep aids
- Stomach remedies
Medical Equipment & Supplies
- Artificial Limbs/Prosthesis
- Breast Pumps/Lactation Supplies
- Blood sugar test kits for diabetics
- COVID-19 diagnostic testing and treatment
- Crutches
- Facemasks & Sanitizers
- Feminine hygiene products
- Hospital Bed
- Medical Alert Bracelet
- Orthopedic Shoes
- Telephone or Television equipment (for hearing-impaired)
- Walker/Cane
- Wheelchair
- Wigs (hair loss due to disease)
Other Medical Services
Dental Services
- Crowns/Bridges
- Dental X-Rays
- Dentures
- Exams/Teeth Cleaning
- Fluoride Treatments
- Extraction
- Fillings
- Gum Treatment
- Night Guards
- Oral Surgery
- Orthodontia/Braces
Vision Services
- Artificial Eyes
- Contact Lenses/Care
- Products
- Eye Exams
- Eyeglasses
- Ophthalmologist
- Optometrist
- Prescription Sunglasses
- Radial
- Keratotomy/LASIK
Hearing Services
- Hearing Exams
- Hearing aids and batteries
Other Medical Treatments
- Alcoholism (inpatient treatment)
- Smoking Cessation Program
- Drug Addiction Program
- Special Education (for mentally impaired or physically disabled)
- Speech therapy
- Weight Loss Program
Other Services
Dependent Daycare
- Au pair services
- Babysitting services
- Before- and after-school programs
- Custodial or eldercare expenses, in-home or daycare center (not medical care)
- Nursery school
- Pre-kindergarten
- Summer day camp (not educational in nature)
Insurance Related
- COBRA Premiums
- Deductibles
- Insurance Co-Pays
- Healthcare Insurance premiums
Miscellaneous Well-Being
- Funeral Expenses
- Guide Dog
- Home/Vehicle Modifications (for disabled)
- Lead-Based Paint Removal
- Medical records charges
- Transportation Expenses (essential to medical care)
