HRA Expense Eligibility Guide
The items on this list are subject to change based on changes in federal regulations. Employers can further limit which expenses they can reimburse employees for.
✔ : Items that are eligible for reimbursement
✔ RX : Items that are eligible with a prescription from your doctor
✔NOTE:Items that are eligible with a note from your doctor
X : Items that aren't eligible for reimbursement
|
Expense | Eligible |
| Acid controllers | ✔ |
| Acne medicines and treatments | ✔ |
| Acupuncture | ✔ |
| Adoption (associated medical expenses) | ✔ |
| Adoption fees | X |
| Alcoholism treatment | ✔ |
| Allergy and sinus medicine and products | ✔ |
| Alternative dietary supplements | ✔NOTE |
| Alternative healers | ✔NOTE |
| Ambulance and emergency health services | ✔ |
| Anesthesia for dental treatments | ✔ |
| Anesthesia for medical treatments | ✔ |
| Anesthesia for vision treatments | ✔ |
| Antacid | ✔ |
| Anti-diarrheal medicine | ✔ |
| Anti-itch products | ✔ |
| Antibiotic ointment | ✔ |
| Artificial limb | ✔ |
| Aspirin or other pain reliever | ✔ |
| Asthma medicines or treatments (over-the-counter) | ✔ |
| Baby bottles | X |
| Baby oil | X |
| Baby rash ointment | ✔ |
| Bandages and related items | ✔ |
| Birth control (over-the-counter) | ✔ |
| Blood pressure monitor | ✔ |
| Body scans | ✔ |
| Braille books and magazines (additional amount only) | ✔ |
| Breast enhancement | X |
| Breast pumps & accessories | ✔ |
| Breast reconstruction surgery (following mastectomy) | ✔NOTE |
| Breastfeeding classes | ✔ |
| Cancer insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | X |
| Canker and cold sore treatments (over-the-counter) | ✔ |
| Car modifications | ✔NOTE |
| Child or newborn care instruction | X |
| Childbirth classes (charges for mother only) | ✔ |
| Chiropractic care | ✔ |
| Cholesterol test kits and supplies | ✔ |
| Christian Science practitioners | ✔ |
| COBRA premiums (COBRA premiums are only reimbursable with a QSEHRA, not an ICHRA or a GCHRA) | ✔ |
| Cold and flu medicine | ✔ |
| Compression or anti-embolism socks, stockings, or hose | ✔NOTE |
| Concierge medical fees for future services | X |
| Concierge medical fees for services received | ✔ |
| Contact lenses and solutions | ✔ |
| Contraceptives | ✔ |
| Cord blood storage | ✔NOTE |
| Cord blood storage (for unidentified future use) | X |
| Corn and callus remover | ✔ |
| Corneal keratotomy | ✔ |
| Cosmetic procedures for birth defects or injury | ✔NOTE |
| Cosmetic procedures or surgery | X |
| Cost of meals while attending medical conferences | X |
| Cotton swabs | X |
| Cough drops and sore throat lozenges | ✔ |
| Cough syrup | ✔ |
| Counseling (marriage) | X |
| CPR classes | X |
| Dancing lessons | X |
| Dental and oral pain products (over-the-counter) | ✔ |
| Dental care (non-cosmetic) | ✔ |
| Dental insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Dental products for general health | X |
| Dental surgery | ✔ |
| Dental veneers | ✔NOTE |
| Dentures, bridges, etc. | ✔ |
| Dependent care expenses (medical) | ✔ |
| Dermatologist | ✔ |
| Dermatology products | ✔NOTE |
| Diabetic monitors and supplies | ✔ |
| Diaper rash creams (over-the-counter) | ✔ |
| Diapers and diaper services | X |
| Dietary supplements | ✔NOTE |
| Dietitian/nutrition services | ✔NOTE |
| Doctor visits (medical) | ✔ |
| Doctor-supervised weight loss program, such as for hypertension or heart disease | ✔NOTE |
| Doula or birthing coach | ✔NOTE |
| Drug addiction treatment | ✔ |
| Drugs and medicines (over-the-counter drugs) | ✔ |
| Drugs imported and FDA-approved | ✔ |
| Drugs imported and not FDA-approved | X |
| Drugs purchased and consumed in another country that are legal in that country and the U.S. | ✔ |
| Dyslexia treatment | ✔NOTE |
| Ear drops and wax removal (over-the-counter) | ✔ |
| Electrolysis | X |
| Exercise equipment | ✔NOTE |
| Eye drops and treatments | ✔ |
| Eye examinations | ✔ |
| Eye surgery or treatment | ✔ |
| Eye-related equipment/materials | ✔ |
| Eyeglasses (prescription) | ✔ |
| Face masks for COVID-19 protection | ✔ |
| Facelifts | X |
| Feminine hygiene products (see menstrual care products below) | ✔ |
| Fertility monitor | ✔ |
| Fertility treatment | ✔ |
| Fiber supplements | ✔ |
| First aid kits | ✔ |
| Fitness programs | ✔NOTE |
| Flu shots | ✔ |
| Fluoride treatments | ✔ |
| Foam rollers (for pain relief) | ✔ |
| Funeral expenses | X |
| Guide dog (dog, training, care) | ✔ |
| Hair regrowth products | X |
| Hair removal | X |
| Hair transplant | X |
| Hair treatments | X |
| Hand lotion | X |
| Hand sanitizer and sanitizing wipes for COVID-19 protection | ✔ |
| Health club dues | ✔NOTE |
| Health insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Health savings account (HSA) contributions | X |
| Hearing aids and batteries | ✔ |
| Herbal or homeopathic medicines | ✔NOTE |
| Home modifications | ✔NOTE |
| Hospital insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | X |
| Hospital services and fees | ✔ |
| Household help | X |
| Humidifier, air filter and supplies | ✔NOTE |
| Immunizations | ✔ |
| In vitro fertilization | ✔ |
| Incontinence supplies | ✔ |
| Infertility treatment | ✔ |
| Insulin, testing materials and supplies | ✔ |
| Laboratory fees | ✔ |
| Lactation items and devices (for convenience) | X |
| Lactose intolerance medication | ✔ |
| Lamaze classes (charges for mother only) | ✔ |
| Laser / LASIK eye surgery | ✔ |
| Late payment fees | X |
| Laxatives/stool softeners | ✔ |
| Learning disability treatments | ✔ |
| LED light therapy treatments | ✔ |
| Lice treatment (over-the-counter) | ✔ |
| Listening therapy | ✔ |
| Lodging for dental or vision care | ✔ |
| Lodging for medical care | ✔ |
| Long-term care premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Long-term care services | X |
| Magnetic therapy | ✔NOTE |
| Massage therapy | ✔NOTE |
| Mastectomy-related special bras | ✔ |
| Maternity clothes | X |
| Meals at a hospital or similar institution (if the principal reason for being there is to receive medical care) | ✔ |
| Medicaid/CHIP insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Medical abortion | ✔ |
| Medical diagnostic services | ✔ |
| Medical equipment and repairs | ✔ |
| Medical literature, books, pamphlets, or audio | X |
| Medical monitoring and testing devices | ✔ |
| Medical operations | ✔ |
| Medical records charges | ✔ |
| Medical X-ray fees | ✔ |
| Medicare Part A, Part B insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Medicare supplement insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Menstrual care products (tampons, pads, liners, cups, sponges, and other similar products) | ✔ |
| Mental health counseling | ✔ |
| Midwife | ✔ |
| Modified equipment (extra cost only) | ✔NOTE |
| Monitors and test kits | ✔ |
| Motion sickness medication | ✔ |
| Multiplan insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Nasal sprays | ✔ |
| Nasal strips | ✔ |
| Norplant insertion or removal | ✔ |
| Nursing services (wages and taxes) | ✔ |
| Nutritional supplements | ✔NOTE |
| OB/GYN fees | ✔ |
| Occlusal guards to prevent teeth grinding | ✔ |
| Occupational therapy (for medical / disability) | ✔ |
| Optometrist or ophthalmologist fees | ✔ |
| Organ transplants (recipient and donor) | ✔ |
| Ortho keratotomy | ✔ |
| Orthodontia (braces and retainers) | ✔ |
| Orthopedic and surgical supports | ✔ |
| Orthopedic shoes and inserts | ✔NOTE |
| Orthotics | ✔ |
| Ovulation monitor | ✔ |
| Oxygen | ✔ |
| Physical exams | ✔ |
| Physical therapy | ✔ |
| Physical therapy supplies | ✔ |
| Physician retainer fee | X |
| Pregnancy tests | ✔ |
| Premium tax credits (the portion of insurance premiums that tax credits cover) | X |
| Prescribed drugs for cosmetic purposes | X |
| Prescription drugs | ✔ |
| Prescription insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Psychiatric / therapy | ✔ |
| Radial keratotomy | ✔ |
| Reading glasses | ✔ |
| Short-term medical insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Sleep aids and sedatives (over-the-counter) | ✔ |
| Smoking cessation (programs/counseling) | ✔ |
| Smoking cessation drugs, nicotine gum, or patches | ✔ |
| Special equipment | ✔NOTE |
| Special foods | ✔NOTE |
| Special school (for mental and physical disabilities) | ✔NOTE |
| Speech therapy | ✔ |
| Spermicidals | ✔ |
| Splints, supports, and braces | ✔ |
| Sterilization | ✔ |
| Stomach remedies/aids for indigestion | ✔ |
| Sunglasses (prescription) | ✔ |
| Sunscreen / sunblock and creams with SPF 15+ | ✔ |
| Sunscreen / sunblock with SPF <15 or suntan lotion | X |
| Surgery (non-cosmetic) | ✔ |
| Swimming lessons (for general health) | X |
| Swimming lessons (for therapy) | ✔NOTE |
| Take-home urinary tract infection test | ✔ |
| Teeth bleaching or whitening | X |
| Toothpaste, medicated (difference in cost only) | ✔ RX |
| Toothpaste, toothbrush, floss, etc. | X |
| Transgender treatments/surgery | ✔ NOTE |
| Transportation and parking (to dental or vision care) | ✔ |
| Transportation and parking (to eligible medical care) | ✔ |
| TRICARE insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Tubal ligation | ✔ |
| Tuition or educational classes | ✔ NOTE |
| Urological products | ✔ |
| UV protection clothing | X |
| Vaccinations | ✔ |
| Varicose vein removal surgery (for medical care) | ✔ |
| Vasectomy | ✔ |
| Vision care | ✔ |
| Vision insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Vision operations | ✔ |
| Vision products | ✔ |
| Vitamins | ✔ RX |
| Vitamins (for general health) | X |
| Walking aids (canes, walkers, crutches) | ✔ |
| Wart removal treatments | ✔ |
| Weight loss drugs | ✔RX |
| Weight loss foods | X |
| Weight loss program (for general health) | X |
| Wheelchair and repairs | ✔ |
| Wound care | ✔ |
HSA Compatible
|
Expense |
HSA Compatible |
| Toothpaste, medicated (difference in cost only) | ✔ RX |
| Alternative healers | ✔NOTE |
| Dental veneers | ✔NOTE |
| Anesthesia for dental treatments | ✔ |
| Anesthesia for vision treatments | ✔ |
| Braille books and magazines (additional amount only) | ✔ |
| COBRA premiums (COBRA premiums are only reimbursable with a QSEHRA, not an ICHRA or a GCHRA) | ✔ |
| Contact lenses and solutions | ✔ |
| Corneal keratotomy | ✔ |
| Dental and oral pain products (over-the-counter) | ✔ |
| Dental care (non-cosmetic) | ✔ |
| Dental insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Dental surgery | ✔ |
| Dentures, bridges, etc. | ✔ |
| Eye drops and treatments | ✔ |
| Eye examinations | ✔ |
| Eye surgery or treatment | ✔ |
| Eye-related equipment/materials | ✔ |
| Eyeglasses (prescription) | ✔ |
| Face masks for COVID-19 protection | ✔ |
| Feminine hygiene products (see menstrual care products below) | ✔ |
| Flu shots | ✔ |
| Fluoride treatments | ✔ |
| Guide dog (dog, training, care) | ✔ |
| Hand sanitizer and sanitizing wipes for COVID-19 protection | ✔ |
| Health insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Immunizations | ✔ |
| Laser / LASIK eye surgery | ✔ |
| Lodging for dental or vision care | ✔ |
| Long-term care premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Medicaid/CHIP insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Medicare Part A, Part B insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Medicare supplement insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Menstrual care products (tampons, pads, liners, cups, sponges, and other similar products) | ✔ |
| Multiplan insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Occlusal guards to prevent teeth grinding | ✔ |
| Optometrist or ophthalmologist fees | ✔ |
| Ortho keratotomy | ✔ |
| Orthodontia (braces and retainers) | ✔ |
| Physical exams | ✔ |
| Prescription insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Radial keratotomy | ✔ |
| Reading glasses | ✔ |
| Short-term medical insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Sunglasses (prescription) | ✔ |
| Transportation and parking (to dental or vision care) | ✔ |
| TRICARE insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Vaccinations | ✔ |
| Vision care | ✔ |
| Vision insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | ✔ |
| Vision operations | ✔ |
| Vision products | ✔ |
| Acid controllers | X |
| Acne medicines and treatments | X |
| Acupuncture | X |
| Adoption (associated medical expenses) | X |
| Adoption fees | X |
| Alcoholism treatment | X |
| Allergy and sinus medicine and products | X |
| Alternative dietary supplements | X |
| Ambulance and emergency health services | X |
| Anesthesia for medical treatments | X |
| Antacid | X |
| Anti-diarrheal medicine | X |
| Anti-itch products | X |
| Antibiotic ointment | X |
| Artificial limb | X |
| Aspirin or other pain reliever | X |
| Asthma medicines or treatments (over-the-counter) | X |
| Baby bottles | X |
| Baby oil | X |
| Baby rash ointment | X |
| Bandages and related items | X |
| Birth control (over-the-counter) | X |
| Blood pressure monitor | X |
| Body scans | X |
| Breast enhancement | X |
| Breast pumps & accessories | X |
| Breast reconstruction surgery (following mastectomy) | X |
| Breastfeeding classes | X |
| Cancer insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | X |
| Canker and cold sore treatments (over-the-counter) | X |
| Car modifications | X |
| Child or newborn care instruction | X |
| Childbirth classes (charges for mother only) | X |
| Chiropractic care | X |
| Cholesterol test kits and supplies | X |
| Christian Science practitioners | X |
| Cold and flu medicine | X |
| Compression or anti-embolism socks, stockings, or hose | X |
| Concierge medical fees for future services | X |
| Concierge medical fees for services received | X |
| Contraceptives | X |
| Cord blood storage | X |
| Cord blood storage (for unidentified future use) | X |
| Corn and callus remover | X |
| Cosmetic procedures for birth defects or injury | X |
| Cosmetic procedures or surgery | X |
| Cost of meals while attending medical conferences | X |
| Cotton swabs | X |
| Cough drops and sore throat lozenges | X |
| Cough syrup | X |
| Counseling (marriage) | X |
| CPR classes | X |
| Dancing lessons | X |
| Dental products for general health | X |
| Dependent care expenses (medical) | X |
| Dermatologist | X |
| Dermatology products | X |
| Diabetic monitors and supplies | X |
| Diaper rash creams (over-the-counter) | X |
| Diapers and diaper services | X |
| Dietary supplements | X |
| Dietitian/nutrition services | X |
| Doctor visits (medical) | X |
| Doctor-supervised weight loss program, such as for hypertension or heart disease | X |
| Doula or birthing coach | X |
| Drug addiction treatment | X |
| Drugs and medicines (over-the-counter drugs) | X |
| Drugs imported and FDA-approved | X |
| Drugs imported and not FDA-approved | X |
| Drugs purchased and consumed in another country that are legal in that country and the U.S. | X |
| Dyslexia treatment | X |
| Ear drops and wax removal (over-the-counter) | X |
| Electrolysis | X |
| Exercise equipment | X |
| Facelifts | X |
| Fertility monitor | X |
| Fertility treatment | X |
| Fiber supplements | X |
| First aid kits | X |
| Fitness programs | X |
| Foam rollers (for pain relief) | X |
| Funeral expenses | X |
| Hair regrowth products | X |
| Hair removal | X |
| Hair transplant | X |
| Hair treatments | X |
| Hand lotion | X |
| Health club dues | X |
| Health savings account (HSA) contributions | X |
| Hearing aids and batteries | X |
| Herbal or homeopathic medicines | X |
| Home modifications | X |
| Hospital insurance premiums (Premiums are only reimbursable with a QSEHRA or ICHRA, not a GCHRA) | X |
| Hospital services and fees | X |
| Household help | X |
| Humidifier, air filter and supplies | X |
| In vitro fertilization | X |
| Incontinence supplies | X |
| Infertility treatment | X |
| Insulin, testing materials and supplies | X |
| Laboratory fees | X |
| Lactation items and devices (for convenience) | X |
| Lactose intolerance medication | X |
| Lamaze classes (charges for mother only) | X |
| Late payment fees | X |
| Laxatives/stool softeners | X |
| Learning disability treatments | X |
| LED light therapy treatments | X |
| Lice treatment (over-the-counter) | X |
| Listening therapy | X |
| Lodging for medical care | X |
| Long-term care services | X |
| Magnetic therapy | X |
| Massage therapy | X |
| Mastectomy-related special bras | X |
| Maternity clothes | X |
| Meals at a hospital or similar institution (if the principal reason for being there is to receive medical care) | X |
| Medical abortion | X |
| Medical diagnostic services | X |
| Medical equipment and repairs | X |
| Medical literature, books, pamphlets, or audio | X |
| Medical monitoring and testing devices | X |
| Medical operations | X |
| Medical records charges | X |
| Medical X-ray fees | X |
| Mental health counseling | X |
| Midwife | X |
| Modified equipment (extra cost only) | X |
| Monitors and test kits | X |
| Motion sickness medication | X |
| Nasal sprays | X |
| Nasal strips | X |
| Norplant insertion or removal | X |
| Nursing services (wages and taxes) | X |
| Nutritional supplements | X |
| OB/GYN fees | X |
| Occupational therapy (for medical / disability) | X |
| Organ transplants (recipient and donor) | X |
| Orthopedic and surgical supports | X |
| Orthopedic shoes and inserts | X |
| Orthotics | X |
| Ovulation monitor | X |
| Oxygen | X |
| Physical therapy | X |
| Physical therapy supplies | X |
| Physician retainer fee | X |
| Pregnancy tests | X |
| Premium tax credits (the portion of insurance premiums that tax credits cover) | X |
| Prescribed drugs for cosmetic purposes | X |
| Prescription drugs | X |
| Psychiatric / therapy | X |
| Sleep aids and sedatives (over-the-counter) | X |
| Smoking cessation (programs/counseling) | X |
| Smoking cessation drugs, nicotine gum, or patches | X |
| Special equipment | X |
| Special foods | X |
| Special school (for mental and physical disabilities) | X |
| Speech therapy | X |
| Spermicidals | X |
| Splints, supports, and braces | X |
| Sterilization | X |
| Stomach remedies/aids for indigestion | X |
| Sunscreen / sunblock and creams with SPF 15+ | X |
| Sunscreen / sunblock with SPF <15 or suntan lotion | X |
| Surgery (non-cosmetic) | X |
| Swimming lessons (for general health) | X |
| Swimming lessons (for therapy) | X |
| Take-home urinary tract infection test | X |
| Teeth bleaching or whitening | X |
| Toothpaste, toothbrush, floss, etc. | X |
| Transgender treatments/surgery | X |
| Transportation and parking (to eligible medical care) | X |
| Tubal ligation | X |
| Tuition or educational classes | X |
| Urological products | X |
| UV protection clothing | X |
| Varicose vein removal surgery (for medical care) | X |
| Vasectomy | X |
| Vitamins | X |
| Vitamins (for general health) | X |
| Walking aids (canes, walkers, crutches) | X |
| Wart removal treatments | X |
| Weight loss drugs | X |
| Weight loss foods | X |
| Weight loss program (for general health) | X |
| Wheelchair and repairs | X |
| Wound care | X |
