Non-Qualified HSA 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 |
| - Health programs offered by resort hotels, health clubs, and gyms |
| - Illegal operations and treatments |
| - Illegally procured drugs |
| - Maternity clothes |
| - Premums for health insurance, other than COBRAs |
| - Scientology counseling |
| - Social activities |
| - Special foods or beverages |
| - Specially designed car for the handicapped other than an autoette or special equipment |
| - Swimming pool |
| - Travel for general health improvement |
| - Tuition and travel expenses for a problem child to a particular school |
| - Weight loss programs (subject to change under new IRS guidelines) |
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