Health Engagement ProgramHealth Engagement Program
Benefits home

HRA Account: Medical Expenses

Eligible Expenses

Reimbursements from the ERIP HRA will be allowed for IRS-approved medical expenses incurred by the employee, such as deductibles, co-pays, non-covered medical expenses, and after-tax health insurance premiums (COBRA, Retiree Plans, etc.)

Examples of IRS-allowed expenses*

*For HDHP PPO & Health Savings Account participants, reimbursements are limited to dental and vision services, until after the HDHP deductible is met.

Ineligible Expenses

Examples of expenses not allowed by the IRS:

Whose Medical Expenses Can Be Included?

Reimbursements under an HRA can be made to the following persons.

  1. ERIP Participants
  2. Spouses and dependents of participants.
  3. Any person the participant could have claimed as a dependent on their return except that:
    1. The person filed a joint return,
    2. The person had gross income of $3,650 or more, or
    3. The participant and spouse if filing jointly, could be claimed as a dependent on someone else's 2010 return.
  4. The participant's child under age 27 at the end of the tax year.
  5. 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 under IRS regulations.