HSA Funds Cannot Be Used for Teeth Whitening

"You cannot include in medical expenses amounts paid to
whiten teeth."

(page 16)

Also, over the counter medicines like Aspirin or Tylenol that are not perscribed by a doctor are not considered qualified medical expenses to withdraw from an HSA.

"Except for insulin, you cannot include in medical expenses amounts you pay for a drug that is not prescribed.

Example. Your doctor recommends that you take aspirin. Because aspirin is a drug that does not require a physician’s prescription, you cannot include its cost in your medical expenses. "

(page 16)

source: Publication 502, IRS's Medical and Dental Expenses

Full PDF available from the IRS about qualified medical expenses for HSA

A Quick Reference List of Qualified Medical Expenses [HSA Bank]