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Health Reimbursement Arrangements 101 (HRAs)

Qualified Medical Expenses For Purposes Of An HRA

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For HRA purposes, qualified medical expenses include the following:

  • Amounts paid for health insurance premiums.
  • Amounts paid for long-term care coverage.
  • Amounts that are not covered under another health plan.
  • Expenses that would generally qualify for the medical and dental expenses deduction. See: Medical Expense.

NOTE: Starting in 2011, over the counter medications may only be paid from an HRA if you have a doctor's prescription. 


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