IRS Publication 502
The official IRS document listing which medical and dental expenses qualify for tax benefits.
What is IRS Publication 502?
IRS Publication 502 is the official IRS guide that defines which medical and dental expenses are deductible and, by extension, which qualify for HSA reimbursement. It's the authoritative source for determining whether an expense is HSA-eligible.
The publication covers a wide range of expenses, including medical care, dental treatment, prescription drugs, medical equipment, and more. It also lists expenses that don't qualify, like cosmetic surgery (unless medically necessary) and general health items.
While Publication 502 technically covers itemized medical expense deductions, the same definitions apply to HSA qualified expenses. When in doubt about whether something qualifies, check Publication 502.
Frequently Asked Questions
Where can I find IRS Publication 502?
On the IRS website at irs.gov. Search for 'Publication 502' or go directly to the publications section.
Is Publication 502 the same as HSA rules?
Not exactly, but the definitions of qualified medical expenses are the same. Some HSA-specific rules (like no premium payments) are in different publications.
How often is Publication 502 updated?
Usually annually to reflect new tax years. The CARES Act added OTC medications in 2020, for example.
Related Terms
Qualified Medical Expense
Healthcare costs that can be paid or reimbursed tax-free from your HSA, as defined by the IRS.
Eligible Expense
A healthcare cost that qualifies for HSA payment or reimbursement. Same as qualified medical expense.
Ineligible Expense
A healthcare-related cost that cannot be paid tax-free from an HSA, such as cosmetic procedures or gym memberships.
Learn More
Track your HSA expenses
Now that you understand the terms, put your knowledge to work. Track expenses and reimburse yourself tax-free.
Get Started Free