What is typically not included in qualified medical expenses reported on Form 8889?

Qualified medical expenses reported on Form 8889 primarily include costs that contribute to the diagnosis, cure, mitigation, treatment, or prevention of disease, or payments for healthcare services. Gym membership fees are generally not considered qualified medical expenses because they do not directly relate to specific medical care or treatment, even though engaging in regular physical activity may support overall health. In contrast, prescription medications, doctor visits, and hospital stays are all directly linked to medical care and are certainly valid qualified expenses that can be reported on Form 8889. These services and products are recognized as necessary healthcare costs that the government allows to be reimbursed from Health Savings Accounts (HSAs). Therefore, the gym membership fees stand out as the only typically excluded item in the context of qualified medical expenses.