IRS Publication 502, Medical and Dental Expenses, defines medical care for the purpose of deducting medical expenses, and reimbursing medical expenses through programs such as HSAs and HRAs. Health Reimbursement Arrangements, or HRAs, are defined contribution plans through which employers can reimburse their employees for eligible medical expenses. 
An HRA may reimburse expenses considered to be qualified medical expenses in IRS Publication 502 including premiums for qualified health insurance policies. This is outlined in IRS Publication 969.
HRA plans will vary in which of these IRS eligible expenses they will reimburse. Just because it is listed in IRS Publication 502, doesn’t necessarily mean that it is reimbursable on your company’s plan. Generally, the company will specify which IRS-approved medical expenses are excluded from the plan. These should be listed in the employer's HRA plan document.
IRS Publication 502 - Definition of Medical Expenses
IRS Publication 502 defines medical care for the purpose of deducting or reimbursing expenses.
According to the IRS, the definition of medical care is as follows:
(1) The term “medical care” means amounts paid—
A. For the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body,
B. For transportation primarily for and essential to medical care referred to sub-paragraph (A),
C. For qualified long-term care services (as defined in section 7702B (c)), or
D. For insurance (including amounts paid as premiums under part B of title XVIII of the Social Security Act, relating to supplementary medical insurance for the aged) covering medical care referred to in sub-paragraphs (A) and (B) or for any qualified long-term care insurance contract (as defined in section 7702B (b)).
IRS Publication 502 provides a list of eligible and ineligible medical expenses. The following tables list out a summary of what those are. For a printible list, see this 2-page slip-sheet.
For a complete list, see the IRS Publication 502, or for a simplified view, download our 2-page slip sheet of HRA Eligible Expenses.
