HSA Safe Harbors: What Can Be Covered Before the Deductible?
Whether an HSA-qualifying plan can cover an item before the deductible.
Open the tool → Runs in your browser. Data leaves only if you deliberately send a problem report from the interactive tool.
Example
- What the plan would cover before the deductible
- Statins
- Diagnosed
- Yes
- Prescribed to prevent worsening or a secondary condition
- Yes
- Year the plan year begins
- 2026 year
Result: Safe harbor applies: statins for a person diagnosed with heart disease (Notice 2019-45, Appendix: Heart disease and/or diabetes). The plan can cover it before the deductible.
The tool opens with these values already filled in. Replace them with your own.
What you enter
- What the plan would cover before the deductible
- Diagnosed: congestive heart failure
- Diagnosed: coronary artery disease
- Diagnosed: heart disease
- Diagnosed: diabetes
- Diagnosed: hypertension
- Diagnosed: asthma
- Diagnosed: osteoporosis
The other 6 fields
- Diagnosed: osteopenia
- Diagnosed: liver disease
- Diagnosed: a bleeding disorder
- Diagnosed: depression
- Prescribed to prevent worsening or a secondary condition
- Year the plan year begins
How this is calculated
Citation
IRC 223(c)(2)(C), (E) and (G); IRS Notice 2004-23 (preventive care), Notice 2013-57 (ACA preventive care), Notice 2019-45 and its Appendix (chronic conditions), Notice 2018-12 (male contraception), and Notice 2026-5 A-2 and A-3 (telehealth). Read the source ↗
A reference and educational tool. Not medical, legal, or financial advice, and not a substitute for clinician judgment.