Medical transportation
Medical transportation expenses are eligible for HSA, FSA, and HRA accounts when primarily for and essential to medical care.
Eligible for HSA, FSA, HRAhigh confidence
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Quick Reference
The IRS considers amounts paid for transportation primarily for and essential to medical care as qualified medical expenses. This includes a variety of transportation methods used to get to and from medical appointments or facilities.
When It Qualifies
- •The transportation must be primarily for and essential to medical care.
- •Examples include ambulance services, car mileage (at the standard medical mileage rate), bus, taxi, train, or plane fares for medical appointments.
- •Lodging expenses (up to $50 per night per person) for out-of-town medical care are also eligible.
When It Doesn't
- •Transportation for general health purposes or commuting to work, even if you have a medical condition, is not eligible.
- •Expenses for meals while traveling for medical care are generally not eligible.
Similar Items
Official Source
IRS Publication 502
Transportation
View on IRS.gov
Important Notice
- •Your specific plan may have different rules
- •Keep all receipts and documentation
- •This is informational only, not tax or legal advice
While this information is based on IRS guidelines, specific plan administrators may have additional requirements. Always retain detailed receipts for all medical transportation expenses. This information is for educational purposes only and not tax or legal advice.