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What are Qualified Medical Expenses?

Guidance for what are Qualified Medical Expenses?


Issued by: Centers for Medicare & Medicaid Services (CMS)

What are Qualified Medical Expenses?

Qualified Medical Expenses are generally the same types of services and products that otherwise could be deducted as medical expenses on your yearly income tax return. Some Qualified Medical Expenses, like doctors' visits, lab tests, and hospital stays, are also Medicare-covered services. Services like dental and vision care are Qualified Medical Expenses, but aren't covered by Medicare. Qualified Medical Expenses could count toward your Medicare MSA Plan deductible only if the expenses are for Medicare-covered Part A and Part B services.

Each year, you should get a 1099-SA form from your bank that includes all of the withdrawals from your account. You'll need to show that you've had Qualified Medical Expenses in at least this amount, or you may have to pay taxes and additional penalties.

How do you avoid tax withdrawals from your account for Qualified Medical Expenses?

File Form 1040, U.S. Individual Income Tax Return [PDF, 188 KB], and Form 8853 [PDF, 89.4 KB] each year to report your Qualified Medical Expenses.

Where can I get a list of Qualified Medical Expenses?

For a list of services and products that count as Qualified Medical Expenses and for other tax information, view IRS publication #969 [PDF, 2.13 MB] for the year that you're filing.

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DISCLAIMER: The contents of this database lack the force and effect of law, except as authorized by law (including Medicare Advantage Rate Announcements and Advance Notices) or as specifically incorporated into a contract. The Department may not cite, use, or rely on any guidance that is not posted on the guidance repository, except to establish historical facts.