HSA Overview

HSA ELIGIBLE/INELIGBLE EXPENSES

An eligible expense is defined as those expenses paid for care as described in Section 213 (d) of the Internal Revenue Code. Additionally, the IRS has allowed some non-prescription drugs as described in Rev. Rul. 2003-102, 2003-38 I.R.B.559.

These lists are to serve as a quick reference and are provided to you from information described in the Internal Revenue Code and IRS publications. This information is provided with the understanding that Home Federal Bank is not engaged in rendering tax advice. For more detailed information, please refer to IRS Publication 502 titled, "Medical and Dental Expenses," Catalog Number 15002Q. Publications can be ordered directly from the IRS by calling 1-800-TAX FORM (1-800-829-3676) or http://www.irs.gov. If tax advice is required, you should seek the services and advice of a licenses tax professional.

Eligible Expenses | Eligible Over-The-Counter Expenses | Ineligible Expenses |
Ineligible Over-The-Counter Expenses | Health Insurance Exceptions

HSA Eligible Medical Expenses

Abdominal supports
Abortion
Acupuncture
Air conditioner (when necessary for relief from an allergy or for relief from difficulty in breathing)
Alcoholism treatment
Ambulance
Anesthetists
Arch Supports
Artificial limbs
Autoette (when used for relief of sickness or disability)
Birth control pills (by prescription)
Blood tests
Blood Transfusions
Braces
Cardiographs
Chiropractor
Christian Science Practitioner
Contact lenses
Contraceptive devices (prescribed)
Convalescent home (for medical treatment only)
Crutches
Dental treatment
Dental x-rays
Dentures
Dermatologist
Diagnostic fees
Diathermy
Drug addiction therapy
Drugs (prescription)
Elastic Hosiery (prescription)
Eyeglasses
Fees paid to health institute prescribed by a doctor
FICA and FUTA tax paid for medical care service
Fluoridation unit
Guide dog
Gum Treatment
Gynecologist
Healing services
Hearing aid and batteries
Hospital bills
Hydrotherapy
Insulin treatments
Lab tests
Lead paint removal
Legal fees (to authorize treatment for a mental illness)

Lodging (away from home for outpatient care)
Metabolism tests
Neurologist
Nursing (including board and meals)
Obstetrician
Operating room costs
Ophthalmologist
Optician
Oral surgery
Organ transplant (including donor's expenses)
Orthopedic shoes
Orthopedist
Osteopath
Oxygen and oxygen equipment
Pediatrician
Physician
Physiotherapist
Podiatrist
Postnatal treatments
Practical nurse for medical services
Prenatal care
Prescription medicines
Psychiatrist
Psychoanalyst
Psychologist
Psychotherapy
Radium therapy
Registered nurse
Special school costs for the handicapped.
Spinal fluid test
Splints
Sterilization
Surgeon
Telephone or TV equipment to assist the hearing impaired
Therapy equipment
Transportation expenses (relative to health care)
Ultra-violet ray treatment
Vaccines
Vasectomy
Vitamins (if prescribed)
Wheelchair
X-rays

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HSA Eligible Over-The-Counter Expenses
Antacids Allergy Medications Pain Relievers Cold Medicine Anti-diarrhea medicine Cough Drops and Throat lozenges Sinus medications and nasal sprays Nicotine medications	Pedialyte First Aid Creams Calamine lotion Wart Removal Medication Antibiotic Ointments Suppositories and creams for hemorrhoids Sleep aids Motion sickness pills

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HSA Ineligible Medical Expenses

Advance payment for services to be rendered next year.
Athletic club membership
Automobile insurance premium allocable to medical coverage
Boarding school fees
Bottled water
Commuting expenses of a disabled person
Cosmetic surgery and procedures
Cosmetics, hygiene products and similar items
Diaper service
Domestic help
Funeral, cremation or burial expenses
Health programs offered by resort Hotels, health clubs and gyms.
Illegal operations and treatments

Illegally procured drugs
Maternity clothes
Nonprescription medication
Premiums for life insurance, income
Protection, disability, loss of limbs, sight or similar benefits
Scientology counseling
Social activities
Special foods or beverages specially designed care for handicapped other than autoette or special equipment.
Stop smoking programs
Swimming pool
Travel for general health improvement
Tuition and travel expenses for sending a problem child to a particular school.
Weight loss programs

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HSA Ineligible Over-The-Counter Expenses
Acne Treatments Cosmetics (including face cream and moisturizer Dietary Supplements Fiber Supplements Herbs Chapstick (including lip balm or carmex).	Medicated Shampoos and soaps Suntan Lotion Toiletries (including toothpaste) Vitamins (Daily) Weight loss drugs for well being

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Health Insurance Exceptions

YOU MAY NOT PURCHASE HEALTH INSURANCE WITH HSA FUNDS EXCEPT FOR THE THREE EXCEPTIONS NOTED BELOW:

A health plan during any period of continuation coverage required under any Federal law.
A qualified long-term care insurance contract.
A Health plan during a period in which the individual is receiving unemployment comensation under any Federal or State Law.

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Home Federal Bank offers this for information purposes only, a tax advisor should be consulted for information on your individual case and according to your particular State regulations and guidelines.

Contact Information
Mailing Address: Attn: Customer Services P. O. Box 190 Nampa, Idaho 83653	Customer Services: 1-800-888-7283 or Locally: (208) 466-4634
Home Line: 1-800-871-9505 or Locally: (208) 468-5000 Hours: Monday - Friday 8:30 a.m. - 6:00 p.m. Saturday 9:00 a.m. - 5:00 p.m.	HSA Sales Associate: 1-800-888-7283 x5209 Direct: (208) 468-5209 Fax: (208) 468-5045