What expenses can be reimbursed from the HSA?
Qualified medical expenses include costs for medical care as defined in Section 213(d) of the Internal Revenue Code (including OTC, non-prescription drugs), but only to the extent the expenses are not covered by insurance or otherwise. Generally health insurance premiums are not qualified medical expenses except for the following: qualified long term care insurance, COBRA continuation health care coverage, and health care coverage while an individual is receiving unemployment compensation. The qualified medical expenses must be incurred only after the HSA has been established.
