HSA, FSA, and lab tests

What Publication 502 covers

IRS Publication 502 (2025) is the agency's guide to medical and dental expenses. Under "Laboratory Fees" it says: "You can include in medical expenses the amounts you pay for laboratory fees that are part of medical care." Under "Physical Examination" it says: "You can include in medical expenses the amount you pay for an annual physical examination and diagnostic tests by a physician."

The publication says: "Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease and for the purpose of affecting any part or function of the body." It also says: "They don't include expenses that are merely beneficial to general health, such as vitamins or a vacation."

That is a tax category. It is not a statement about whether a test is useful for any person.

Health accounts

For HSAs, FSAs, Archer MSAs, and HRAs, the IRS FAQ on nutrition, wellness, and general health points readers to Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. This page does not restate Publication 969.

This page does not quote a contribution limit. A limit belongs on the IRS page for that year, not here, unless this site has checked that page and cited it.

What this page does not decide

Eligibility of a specific lab test, scan, membership, or physician-order fee is a question for the account administrator or a tax adviser. This page does not say that a cash offer qualifies. Insurance billing is a separate purchase and is not priced here. This is not tax advice. Check with your HSA or FSA plan administrator before you pay with account funds.

Cash prices, when this site has them, live on the test and scan pages. This page does not repeat them.