A Health Reimbursement Arrangement (HRA) can cover a wide variety of expenses. We've assembled a list of common expenses that are eligible for reimbursement. Not all eligible items are on this list. For more exhaustive list, visit our website at www.irs.gov/pub502.
Eligible Health Care Expenses
Items marked with an asterisk (*) are considered over-the-counter (OTC) medicines or drugs and require a prescription for reimbursement.
Acne treatment* |
Compression stockings |
Humidifiers |
Physical therapy |
Acupuncture |
Contacts & solutions |
Immunizations |
Pregnancy test |
Allergy & Sinus medication |
Contraceptives |
Incontinence Supplies |
Prenatal vitamins |
Antacids* |
Copays |
Individual Counseling |
Prescription drugs |
Antibiotic ointment* |
CPAP machine |
Insect bite treatment* |
Prescription glasses |
Anti-diarrheal* |
Crutches |
Lab work |
Reading glasses Respiratory |
Antifungal foot cream* |
Deductibles |
Lactation Consultant |
Treatments* |
Anti-gas medication* |
Dental services |
Lactose intolerance pills* |
Saline nasal spray |
Anti-itch cream/gel* |
Diabetic supplies |
Laser eye surgery |
Sleep Aids & Sedatives* |
Antiseptic* |
Diaper rash ointment* |
Laxative* |
Sleep deprivation treatment |
Asthma treatment* |
Digestive Aids* |
Lice treatment products* |
Smoking cessation products* |
Bandages/gauze |
Drug addition treatment |
Massage Therapy |
Smoking cessation programs |
Birthing classes or Lamaze |
Ear wax removal kits |
Medical records |
Speech therapy |
Blood pressure monitor |
Eye drops |
Motion sickness relief* |
Sterilization procedures |
Braces (knee,ankle,wrist) |
Feminine Anti-Fungal/Anti-itch* |
Nasal strips |
Stool Softener* |
Breast pump |
Fertility Monitor |
Naturopathic visits |
Thermometer |
Burn cream* |
Fertility Treatment |
Orthodontia |
Throat lozenges* |
Chiropractic services |
Flu Shots |
Orthotics |
Vision Care |
Coinsurance |
Hearing aids & supplies |
Oxygen and equipment |
Walker |
Cold/hot pack |
Hemorrhoid medication* |
Pain relievers* |
Wart treatment* |
Cold sore treatment* |
Hormone therapy |
Parasitic treatment* |
Wheelchair & repair |
Cold/cough medicine* |
Hospital fees |
Physical exams |
X-rays |
Healthcare Premiums - Medicare Supplemental, Medicare Advantages and Medicare Part D.
Additional Documentation Required
Certain medical expenses are not reimbursed under a Health Reimbursement Arrangement (HRA) unless a licensed health care practitioner states that the service or product is medically necessary.
Ineligible Heath Care Expenses
The following expenses are not eligible under a Health Reimbursement Arrangement (HRA). Under no circumstances will the following items be reimbursed. Please do not submit claims for these items.
Airborne |
Funeral expenses |
Late fees |
Electric toothbrush/picks |
Books |
Gym membership |
Liposuction |
Teeth whitening |
Boutique practice fees |
Hair transplant |
Marijuana |
Toiletries |
College Insurance |
Household help |
Marriage Counseling |
Veneers |
CPR classes |
Hygiene products |
Massage chair |
Warranties |
Electrolysis/laser hair removal |
Illegal operations/substances |
Mattress |
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Facelift |
Imported OTC items |
Missed appointment fee |
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Finance charges |
Imported prescription |
Hair growth products
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