No — Transportation costs of disabled individual commuting to and from work is not HSA eligible
A disabled individual's commuting costs to and from work are personal expenses and not expenses for medical care. Using HSA funds for Transportation costs of disabled individual commuting to and from work would be a non-qualified distribution subject to income tax, plus a 20% penalty if you are under 65.
Paying with HSA funds results in income tax on the amount and a 20% penalty if you’re under age 65. Keep Transportation costs of disabled individual commuting to and from work off your HSA unless circumstances change.
How to claim it
- Pay with a regular card, not your HSA debit card.
- If a physician prescribes it for a diagnosed condition, some otherwise-ineligible items may qualify with a Letter of Medical Necessity — ask your provider.
Frequently asked questions
Is Transportation costs of disabled individual commuting to and from work FSA or HRA eligible too?
No. Because FSAs and HRAs follow the same IRS Publication 502 rules as HSAs, Transportation costs of disabled individual commuting to and from work is generally not reimbursable through an FSA or HRA either.
Can I use my HSA debit card to pay for Transportation costs of disabled individual commuting to and from work?
No. Transportation costs of disabled individual commuting to and from work is not a qualified medical expense. Using your HSA card would be a non-qualified distribution subject to income tax and a 20% penalty if you are under 65.
Do I need to keep a receipt for Transportation costs of disabled individual commuting to and from work?
Yes — for every HSA withdrawal the IRS requires documentation proving the expense was qualified. Keep itemized receipts for at least 3 years after the tax year.
Can I reimburse myself years later for Transportation costs of disabled individual commuting to and from work?
Yes — the IRS imposes no time limit on HSA reimbursements. As long as the expense was incurred after your HSA was established and you have documentation, you can reimburse yourself years or even decades later.