Travel or Transportation for Medical Care: HSA Eligibility

IRS Private Letter Ruling 8321042 (Transportation-Travel Expenses) IRS Notice 2010-88

What is travel or transportation for medical care?

Travel or transportation for medical care is any common and normally used method of transportation, vehicular or otherwise, that allows an individual to access their necessary medical care at a doctor's office, hospital or equivalent medical facility. These expenses qualify if primarily for and essential to medical care. Reimbursable expenses include car/rental car, bus, taxi, train, plane & ferry fares. Ambulatory services are also included. Parking and toll fees are also included. This extends not just to the person receiving medical care but to other individuals: Parent required to travel with a child, nurse/caregiver required for treatment, and an other person, if visits are required for treatment of mentally ill dependent . Mileage rates are adjusted for inflation each year.

Other reimbursable travel expenses include rental car expenses, bus tickets, taxi fare, train tickets, and plane & ferry fees. Ambulatory services, parking and toll fees are also included. These expenses extend not just to the person receiving medical care but also to other individuals. Parents who are required to travel with a child, nurse/caregivers required for treatment, and any other individuals if visits are required for treatment of a mentally ill dependent, can also have their expenses covered if they are necessary for safe travel.

Here is an example of reimbursement for parking fees from the IRS guidelines on consumer-directed healthcare accounts:

https://www.irs.gov/publications/p502/ar02.html