The IRS has defined a broad list of medical expenses and procedures that can be paid with your HSA. Some have specific requirements to be qualified, and some, like insurance premiums, aren't covered at all.
Commonly qualified expenses
Doctor, dentist, and specialist visits
Prescription medications and insulin
Ambulance services
Hospital and inpatient care
Chiropractic care
Acupuncture
Hearing aids and batteries
Eyeglasses, contact lenses, and eye surgery (including LASIK)
Physical therapy
Mental health treatment, including psychiatric care and psychologist visits
Substance abuse and alcoholism treatment programs
Guide dogs and other service animals
Menstrual care products
Unqualified expenses
The IRS set a broad list of qualified medical expenses, but there are notable expenses they don't deem qualified.
The following cannot be expensed with an HSA:
Child care for healthy babies
Health insurance premiums*
Funeral costs
Maternity clothes
Pet expenses
Vitamins and nutritional supplements (unless specifically recommended by a doctor to treat a diagnosed condition)
Cosmetic surgery
Health club or gym dues
Nonprescription drugs and medicines, other than insulin
Items or procedures already reimbursed by your health plan or a Limited Purpose FSA
If you've already paid for one of these with your HSA, see Correcting an unqualified expense.
Not sure if something qualifies?
This list covers common cases, but the IRS's actual list is much longer. If you don't see your specific expense here, check with a tax professional, or see the HSA Store for their searchable database.