HRA Account: Health Expenses
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Reimbursements from the ERIP-2013 HRA will be allowed for IRS-approved health expenses incurred by the employee, his or her spouse, and his or her eligible dependents, such as deductibles, co-pays, non-covered health expenses, and after-tax health insurance premiums (COBRA, Retiree Plans, etc.)
Examples of IRS-allowed expenses*
- COBRA premiums
- Other After-Tax Health Insurance premiums
- PPO $900 Retiree plan premiums
- Medicare part B and D premiums
- IU Blue Retiree plan premiums
- *NEW* Medicare Supplement plan (Medigap) premiums
- Medicare Advantage Plan (part C) premiums
- Deductibles and co-payments
- Routine care/physical exams
- Transportation for medical services
- Lab fees
- Stop-smoking programs
- Hearing aids and related expenses
- Dental care and orthodontia
- Eye Glasses and Contacts
- Nursing Home or Services
*For HDHP PPO & Health Savings Account participants, reimbursements are limited to HDHP COBRA premiums, Medicare premiums, Medicare Advantage Plan premiums, IU Blue Retiree Medicare Complement plan premiums, COBRA dental premiums and services and vision premiums and services, until after the HDHP deductible is met. The HRA cannot be used for medical care costs or prescriptions until the HDHP deductible is met for the year.
Examples of expenses not allowed by the IRS:
- Individual or group pre-tax health premiums
- Expenses covered by an insurance or government program
- Cosmetic procedures
- Retin-A (unless for medical diagnosis), Rogaine and any other medicines prescribed for cosmetic purposes
- Non-Prescription Drugs and Medicines
Whose Health Expenses Can Be Included?
Reimbursements under an HRA can be made to the following persons.
- ERIP-2013 Participants
- Spouses and dependents of Participants.
- Any person the Participant could have claimed as a dependent on their return except that:
- The person filed a joint return,
- The person had gross income of $3,800 or more, or
- The Participant and spouse if filing jointly could be claimed as a dependent on someone else's 2012 return.
- The Participant's child under age 27 at the end of the tax year.
- Spouses and dependents of deceased Participant.
Additional resources and information can be found in IRS Publication 502, Medical and Dental Expenses.
* The IRS does not allow the use of HRA funds for expenses associated with a domestic partner, unless the partner qualifies as a dependent or spouse under IRS regulations.