Qualified medical expenses are expenses incurred after an HSA has been established, are not covered by insurance, and are paid by the HSA owner, his or her spouse, or dependents. Types of qualified medical expenses include: diagnosis, cure, mitigation, treatment or prevention of disease, or for the purpose of affecting any structure or function on the body; transportation for the essential medical care listed above; qualified long-term care services; premiums for qualified long-term care insurance, COBRA health care continuation coverage, health care coverage while an individual is receiving unemployment compensation; for individuals over age 65, premiums for Medicare Part A or B, Medicare HMO, and the employee share of premiums for employer-sponsored health insurance, including premiums for employer-sponsored retiree health insurance; and certain amounts paid for lodging while away from home that is essential to medical care.