Is Night Guard Replacement HSA-Eligible? (2026)

Decision record and source basis

This ruling applies the federal medical-expense definition and HSA distribution framework. The cited publications do not name every product or service, so the expense purpose and facts still control. A product or retailer label does not override the expense purpose, eligibility conditions, or documentation requirement shown above.

• IRS Publication 502: federal medical-expense framework

  Medical expenses are costs for diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting a body function; personal and general-health costs are excluded unless a specific rule applies.

  Source reviewed 2026-07-29

• IRS Publication 969: HSA qualified medical expenses

  HSA distributions are tax-free only for uncompensated qualified medical expenses incurred after the HSA was established, with supporting records retained.

  Source reviewed 2026-07-29