First published: February 2, 2026 / Last updated: February 27, 2026

Can you use an HSA for someone else?

Yes, you can use your HSA to pay for qualified medical expenses for other people, but only if they meet specific IRS rules. In most cases, this includes your spouse and tax dependents. It does not include everyone on your health plan, and it does not include non-dependents.

Below is a clear breakdown of who qualifies, what expenses are allowed, and where people commonly get tripped up. If you are new to HSAs, start with what an HSA is and how it works.

The short answer

You can use your HSA for:

• Yourself
• Your spouse
• Your tax dependents (including children)

You cannot use your HSA for:

• A boyfriend, girlfriend, or partner who is not your spouse or tax dependent
• Adult children who are no longer tax dependents
• Friends, parents, or relatives who do not qualify as tax dependents

The key factor is not who is covered by your insurance. It is who qualifies as a tax dependent under IRS rules.

In addition to your spouse and tax dependents, IRS rules also allow HSA payments for someone who would qualify as your dependent except that they have too much income or file a joint return. See Publication 969 for the full definition.

Using an HSA for your spouse

You can use your HSA to pay for your spouse's qualified medical expenses, even if:

• Your spouse is on a different health plan
• Your spouse is not enrolled in an HSA-qualified plan
• You are the only one with an HSA

As long as you are legally married, your HSA funds can be used for your spouse's eligible expenses.

For IRS purposes, legal marriage includes same-sex marriages recognized in any state. It does not include civil unions or domestic partnerships unless the partner separately qualifies as your tax dependent.

Using an HSA for your kids

You can use your HSA for your child's qualified medical expenses if they are considered your tax dependent. This commonly includes:

• Minor children
• College-age children you still claim as tax dependents

It does not include adult children who file their own tax return and are no longer tax dependents. Even if your child is under age 26 and covered by your health insurance, HSA eligibility is based on tax dependency, not insurance rules.

Using an HSA for other dependents

You may also use your HSA for other people you claim as tax dependents, including qualifying relatives.

• A parent you financially support
• An older relative who lives with you

A qualifying relative generally must receive more than half of their financial support from you and have gross income below the IRS threshold for the year.

What about domestic partners or unmarried partners?

In most cases, you cannot use an HSA for a domestic partner unless they qualify as your tax dependent.

What expenses can you pay for others?

Once a person qualifies as your spouse or tax dependent, the remaining question is whether the expense itself is HSA-eligible.

You can use your HSA for the same IRS-qualified medical expenses for them as you can for yourself, including doctor visits, prescriptions, dental care, vision care, and medical equipment.

Because eligibility can vary by item, the safest approach is to review what makes an expense HSA-eligible before using HSA funds.

What happens if you use your HSA incorrectly?

If you use your HSA for someone who does not qualify as your spouse or tax dependent, the distribution is no longer considered qualified.

• The amount becomes taxable income
• You may owe a 20% additional tax if you are under age 65 and not disabled

The 20% additional tax generally no longer applies once you reach age 65 or if you become disabled, but the distribution is still taxable if it was not used for a qualified medical expense.

Good recordkeeping matters. You should always be able to show:

• Who the expense was for
• That the person qualified as your spouse or tax dependent at the time
• That the expense itself was HSA-eligible

Common scenarios and answers

Can I use my HSA for my ex-spouse?
No, once you are divorced, you can no longer use your HSA for their expenses.

Can I use my HSA for my child after they turn 26?
Only if they are still your tax dependent.

Can I use my HSA for my parent?
Yes, but only if you claim them as a tax dependent and they meet the IRS income and support tests.

Can I reimburse myself later for expenses I paid for a tax dependent?
Yes, if the expense was qualified and incurred after your HSA was opened, you can reimburse yourself at any time.

The bottom line

You can use your HSA for someone else if, and only if, they are your spouse or your tax dependent.

When non-dependents are covered under your family plan, the opportunity is often helping them open and fund their own HSA.

Sources

• Publication 969 - IRS
• Publication 501 - IRS

Disclaimer

This page is for educational purposes only and is not tax or legal advice. Check with your HSA administrator or a qualified tax or legal professional if you have questions about your specific situation.