Qualified High deductible health plan (QHDHP) - For single coverage, a qualified high deductible health plan has an annual deductible of at least $1,000 and annual out-of-pocket expenses (deductibles, coinsurance and other amounts, but not premiums or out-of-network costs) not exceeding $5,000.For family coverage, a qualified high deductible health plan has an annual deductible of at least $2,000 and annual out-of-pocket expenses (deductibles, coinsurance and other amounts, but not premiums or out-of-network costs) not exceeding $10,000.

Qualified medical expense - Qualified medical expenses are defined by Section 213(d) of the IRS code and is defined as amounts paid for the diagnosis, cure, treatment or prevention of disease and treatments affecting any part of the body.  Medical care expenses must be primarily to alleviate or prevent a physical or mental illness. Examples include amounts paid for doctors' fees, prescription and non-prescription medicines, and necessary hospital services not paid for by insurance.