Download HRA Eligible Expenses

 A List Of
HRA ELIGIBLE
EXPENSES
A Quick Reference of
Expenses Eligible for
Health Reimbursement
Arrangements (HRAs) INTRODUCTION
A Health Reimbursement Arrangement (HRA) may reimburse any expenses considered to be qualified medical expenses in IRS Publication 502, Medical and Dental Expenses, including premiums for qualified health insurance policies. Important Note: Within IRS guidelines, employers may elect which qualified expenses not to reimburse. This should be outlined in the HRA Plan Document. HRA ELIGIBLE EXPENSES Abortion Acupuncture Alcoholism Ambulance Annual Physical Artificial Limb Artificial Teeth Autoette Bandages Birth Control Pills Body Scan Braille Books & Magazines Breast Reconstruction Surgery Capital Expenses (special equipment installed for medical purposes) Car (special equipment installed for medical purposes) Chiropractor Christian Science Practitioner Contact Lenses Crutches Dental Treatment Diagnostic Services Disabled Dependent Care Expenses Drug Addiction Drugs Eye Exam Eyeglasses Eye Surgery Fertility Enhancement Founder’s Fee Guide Dog / Service Animal Health Institute Health Maintenance Organization Hearing Aids Home Care Home Improvements (special equipment installed for medical purposes) Hospital Services Insurance Premiums (health related) Intellectually and Developmentally Disabled Special Home Laboratory Fees Lactation Expenses Lead-­‐Based Paint Removal Learning Disability Legal Fees (to authorize treatment for mental illness) Lifetime Care – Advance Payments Lodging (and meals at a hospital or similar institution where receiving medical care) Long-­‐Term Care Meals Medical Conferences (concerning a chronic illness of yourself, a spouse, or dependent) Medical Information Plan Medicines Nursing Home Nursing Services Operations Optometrist Organ Donors Osteopath Oxygen Physical Examination Pregnancy Test Kit Prosthesis Psychiatric Care Psychoanalysis Psychologist Special Education Sterilization Stop-­‐Smoking Programs Surgery Telephone Television (equipment for hearing-­‐impaired persons) Therapy Transplants Transportation (primarily for, and essential to, medical care) Trips (primarily for, and essential to, medical care) Tuition Vasectomy Vision Correction Surgery Weight-­‐Loss Program (for a specific disease diagnosed by a physician) Wheelchair Wig (if lost all hair from medical condition) X-­‐ray INELIGIBLE EXPENSES Babysitting Health Club Dues Medicines and Drugs From Child Care Health Coverage Tax Credit Other Countries Nursing Services for a normal, Health Savings Accounts Nonprescription Drugs and healthy baby Household Help Medicines Controlled Substances Illegal Operations & Treatments Nutritional Supplements Cosmetic Surgery Insurance Premiums (non-­‐
Personal Use Items Dancing Lessons health policies, policies Swimming Lessons Diaper Service Providing payment for loss of Teeth Whitening Electrolysis or Hair Removal earnings, or policies for life, Veterinary Fees Flexible Spending Account limb, sight, etc.) Weight Loss Program (where Funeral Expenses Maternity Clothes primary purpose is appearance, Future Medical Care Medical Savings Account (MSA) general health, or sense of well-­‐
Hair Transplant being) HEALTH REIMBURSEMENT ARRANGEMENTS HRAs allow employers to reimburse employees for medical expenses tax-­‐free. Here are the basic steps: 1. The employer chooses monthly allowances for their “eligible employees” – also a criteria defined by the employer. These allowances can be different based on the bona-­‐fide job criteria of each employee class. This allowance isn't actually paid out until the HRA Administrator has approved the submitted claim. 2. Employees pay for their own medical care. This can be a doctor visit, individual insurance, prescription medicine, or a number of other qualified expenses. 3. The employer reimburses their employees up to the amount of their unused HRA balance. Allowances build from month to month, assuming the employee isn't spending the full amount. How much of the unused balance that rolls over into the next plan year is also defined by the employer. Note: Employers can customize the plan to fit their particular needs. For example, they may decide to use an HRA for dental expenses only. In other words, the list of eligible expenses above is a basic guideline. Employees should refer to their individual HRA Plan Document for specifics on their plan coverage. If you are planning to set up an HRA, we recommend choosing a high quality HRA Administrator. Zane Benefits is that Administrator. Learn more about HRAs with our free whitepaper, Health Reimbursement Arrangements 101. See www.ZaneBenefits.com for more information. DISCLAIMER The information provided herein by Zane Benefits is general in nature and should not be relied on for commercial decisions without conducting independent review and analysis and discussing alternatives with legal, accounting, and insurance advisors. Furthermore, health insurance regulations differ in each state; information provided does not apply to any specific U.S. state except where noted. See a licensed agent for detailed information on your state. www.ZaneBenefits.com Who Partners with Zane Benefits?
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