Qualified medical expenses. Qualified medical expenses are those expenses that generally would qualify for the medical and dental expenses deduction. These are explained in Pub. 502, Medical and Dental Expenses.
Also, non-prescription medicines (other than insulin) aren’t considered qualified medical expenses for HSA purposes. A medicine or drug will be a qualified medical expense for HSA purposes only if the medicine or drug:
Requires a prescription,
Is available without a prescription (an over-the-counter medicine or drug) and you get a prescription for it, or
Is insulin.
For HSA purposes, expenses incurred before you establish your HSA aren’t qualified medical expenses. State law determines when an HSA is established. An HSA that is funded by amounts rolled over from an Archer MSA or another HSA is established on the date the prior account was established.
If, under the last-month rule, you are considered to be an eligible individual for the entire year for determining the contribution amount, only those expenses incurred after you actually establish your HSA are qualified medical expenses.
Qualified medical expenses are those incurred by the following persons.
You and your spouse.
All dependents you claim on your tax return.
-
Any person you could have claimed as a dependent on your return except that:
The person filed a joint return,
The person had gross income of $4,050 or more, or
You, or your spouse if filing jointly, could be claimed as a dependent on someone else's 2016 return.
https://www.irs.gov/publications/p969/ar02.html#en_US_2016_publink1000204081
