Regular infant formula is a food cost, not a medical expense.
IRS Pub. 502
The excess cost of special formula prescribed for a diagnosed condition can qualify.
This one doesn't qualify, but a lot of similar items do.
Browse HSA-eligible items →Informational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-08-15, last verified July 2026.