The Internal Revenue Service IRS Code Section 213(d) defines qualified medical care expenses as amounts paid for the diagnosis, cure, mitigation or treatment of a disease, and for treatments affecting any part or function of the body. The list of specific items is extensive and generally changes yearly. IRS Publication 502: Medical and Dental Expenses provides a list of medical expenses that may be qualified. Your HDHP plan provider can help you understand allowable expenses covered by your plan and answer specific questions.