Sample Eligible HRA Expenses

The following are generally eligible for tax-free purchase with HRA funds.
Please keep in mind that your employer might have additional limitations on what can be purchased with your HRA funds.

• Acupuncture
• Alcoholism treatment
• Ambulance
• Artificial limb
• Automobile modifications for physically handicapped person
• Birth control pills
• Blood pressure monitoring device
• Braille books & magazines (above the cost of regular printed material)
• Chiropractic care
• Christian Science practitioner
• COBRA premiums
• Contact lenses & related materials
• Crutches
• Dental treatment
• Dentures
• Diagnostic services
• Drug addiction treatment
• Eye examination
• Eye glasses & related materials
• Fertility treatment
• Flu shot
• Guide dog or other animal aide
• Hearing aids
• Hospital services
• Immunization
• Insulin
• Insurance premiums
• Laboratory fees
• Laser eye surgery
• Long-term care premiums
• Medical testing device
• Nursing services
• Obstetrical expenses
• Organ transplant
• Orthodontia (not for cosmetic reasons)
• Over-the-counter medications (see separate list for details)
• Oxygen
• Physical exam
• Physical therapy
• Prescription drugs
• Psychiatric care
• Retiree medical insurance premiums
• Smoking cessation program
• Surgery
• Transportation for medical care
• Weight loss program to treat obesity
• Wheelchair

Sample Expenses that are NOT Eligible for HRA Funds

These items are never eligible for tax-free purchase with HRA funds.

• Cosmetic surgery
• Exercise equipment
• Fitness programs
• Funeral expenses
• Hair transplants
• Household help
• Illegal operations and treatments
• Maternity clothes
• Teeth whitening
• Vitamins

Sample Eligible Over-the-Counter HRA Expenses

HRA funds can also be used for some over-the-counter (OTC) medications. These OTC items are eligible for purchase with HRA funds. Please keep in mind that your employer might have additional limitations on what can be purchased with your HRA funds.

• Acne medications
• Allergy prevention/treatments
• Anesthetic mouth gels and rinses
• Antacids and acid reducers
• Anti-itch creams
• Antiseptics
• Bandages and dressings
• Cold and flu medicines
• Cold sore remedies
• Contact lens solutions
• Decongestants
• Eye drops
• Eye patches
• Oral pain relievers
• Pain and fever relievers
• Prenatal vitamins
• Reading glasses
• Sinus medications
• Smoking cessation products
• Sunburn creams/sun block
• Wart and corn removers

The “Maybe” List

These products have more than one purpose and may be eligible if prescribed by a doctor for a specific condition or disease.

• Fiber supplements
• Herbal supplements
• Orthopedic shoe inserts
• Snoring cessation aids
• Weight loss and dietary supplements

Sample Over-the-Counter Expenses that are NOT Eligible for HRA Funds

These OTC items are never eligible for tax-free purchase with HRA funds.

• Cosmetics
• Denture supplies
• Deodorant
• Moisturizers and wrinkle creams
• Sun tan lotions
• Toothpaste, toothbrushes and mouth wash
• Tooth whitening products
• Vitamins taken to improve overall health

This is a summary of approved healthcare expenditures as legislated by the IRS. Please visit http://www.irs.gov/publications/p969/index.html for more information.

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