Qualified Medical Expenses
While the IRS does not provide a definitive list of “qualified medical expenses,” IRS Publication 502, contains a partial list of qualified medical expenses. Additionally this document addresses other issues related to Health Savings Accounts. The IRS notes that there have been thousands of cases involving the many nuances of what constitutes "medical care" for purposes of section 213(d) of the Internal Revenue Code. A determination of whether an expense is for "medical care" is based on all the relevant facts and circumstances. To be an expense for medical care, the expense has to be primarily for the prevention or alleviation of a physical or mental defect or illness. The determination often hangs on the word "primarily."