What is a health savings account (HSA)?

An HSA is a tax-exempt account for saving and paying qualified healthcare expenses, requiring enrollment in a high-deductible health plan.

What new expenses are HSA-eligible in 2026?

Starting in 2026, direct primary care (DPC) memberships may become eligible HSA expenses, alongside a list of 92 covered items.

Can I use my HSA for my spouse and dependents?

Yes, HSA funds can be used for qualified medical expenses for your spouse and tax dependents.

Home / Health / Unlock 92 HSA Uses: Your 2026 Guide

Unlock 92 HSA Uses: Your 2026 Guide

19 Nov, 2025

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Summary

HSAs offer triple tax advantages for healthcare expenses.
CARES Act expanded HSA eligibility for OTC items.
Direct primary care memberships may be HSA-eligible in 2026.

Health Savings Accounts (HSAs) offer a tax-advantaged way to manage healthcare expenses, providing triple tax benefits. Contributions are made pre-tax or are tax-deductible, and withdrawals for qualified medical costs are tax-free. The IRS, influenced by legislation like the CARES Act, has broadened the scope of eligible purchases, now including menstrual products and over-the-counter medications purchased after December 31, 2019.

For 2026, the list of HSA-eligible expenses is set to grow to 92 items. This expanded list covers a wide range of needs, from routine dental and vision care to emergency services and mental health treatments. Personal protective equipment for COVID-19 is also included, reflecting ongoing public health needs.

Furthermore, a significant upcoming change allows HSA funds to potentially cover direct primary care (DPC) membership fees starting January 1, 2026, under certain conditions. This expansion aims to provide greater financial flexibility for individuals managing their health and well-being through their HSA.