IRS rules allow your HSA funds to be spent only on approved health care expenses. Our claims administrator has an easy-to-search list of qualified health expenses that you can filter by account type and expense type (qualifying expenses, non-qualifying expenses, potentially qualifying expenses): https://www.optumbank.com/tennessee/resources/medical-expenses.html. Neither Benefits Administration nor Optum will ask you for receipts or EOBs to substantiate funds expended from your HSA, but the IRS may do so. For this reason, we suggest that you keep all receipts and EOBs with your tax records in case of an IRS audit.