Eligible medical expenses

The HCSP account is used to reimburse medical expenses that occur after you retire, end Minnesota public employment, or are collecting a disability benefit from a Minnesota pension plan.

An expense is incurred the date service is provided, not the date the bill is paid.

You cannot be reimbursed for medical expenses that were paid by an insurance company or other source, such as another tax-preferred medical savings plan.

Medical expenses that can be reimbursed

Note: The current IRS Publication 502 always supersedes MSRS' documentation regarding reimbursable health-care related expenses. Publication 502 changes periodically.

Medical expense defined (IRS Publication 502)

The costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and the costs for treatments affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. They include the costs of equipment, supplies, and diagnostic devices needed for these purposes.