Search for an item, service, brand or model, or browse by category. Brand and model searches lead to the kind of product or service they represent. “Eligible without an LMN” means the item or service qualifies under its medical product or expense rules; keep an itemized receipt and follow any prescription requirement. “Eligible with a Letter of Medical Necessity (LMN)” means the expense is eligible when a licensed provider documents the specific medical purpose. This is not automatic approval, and an FSA administrator may still review the claim.
The health conditions shown are common examples, not a complete list. A licensed provider assesses the actual product, your health condition and its medical purpose. An LMN supports the expense but does not guarantee reimbursement. FSA administrators review claims; HSA owners keep documentation for tax records.
What's Surprisingly FSA/HSA Eligible? (and What's Not)
These highlights come from the 240 products and services listed below; they are not additional entries. They show the three labels used throughout the guide: eligible without an LMN, eligible with an LMN, and not eligible for ordinary use.
Surprisingly Eligible
Sunscreen, period underwear, reading glasses, minoxidil and the Owlet Dream Sock are eligible without an LMN. Gym memberships, fitness trackers, air purifiers, saunas, massage chairs and bidets are eligible with an LMN when the purchase serves a documented medical purpose.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Gym memberships (general) Eligible with an LMN | Example medical purpose obesity, hypertension, heart disease, or clinician-directed rehabilitation | |
| Item or service Cold plunge tub Eligible with an LMN | Example medical purpose arthritis-related chronic pain or clinician-directed injury rehabilitation | |
| Item or service Oura Ring Eligible with an LMN | Example medical purpose hypertension or insomnia | |
| Item or service Apple Watch Eligible with an LMN | Example medical purpose hypertension or atrial fibrillation | |
| Item or service Peloton (bike/tread) Eligible with an LMN | Example medical purpose hypertension, heart disease, or clinician-directed rehabilitation | |
| Item or service Treadmill (generic) Eligible with an LMN | Example medical purpose hypertension, heart disease, or clinician-directed rehabilitation | |
| Item or service Therabody (Theragun) Eligible with an LMN | Example medical purpose chronic musculoskeletal pain or clinician-directed injury rehabilitation | |
| Item or service Massage chair Eligible with an LMN | Example medical purpose chronic low-back pain | |
| Item or service Weighted blanket Eligible with an LMN | Example medical purpose generalized anxiety disorder or insomnia | |
| Item or service Red light therapy (general/category) Eligible with an LMN | Example medical purpose chronic musculoskeletal pain | |
| Item or service Mattresses (general/category) Eligible with an LMN | Example medical purpose insomnia or chronic back pain | |
| Item or service StretchLab (assisted-stretching studio) Eligible with an LMN | Example medical purpose chronic low-back pain, osteoarthritis, or clinician-directed injury rehabilitation | |
| Item or service Standing desks (general/category) Eligible with an LMN | Example medical purpose chronic back or neck pain | |
| Item or service Acupuncture Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. |
Surprisingly NOT Eligible
These entries describe ordinary use, not every possible medical use. A different use or formulation can change the result, except where the applicable rule has no medical carve-out, as with cosmetic teeth whitening. The table explains why ordinary use does not qualify.
| Item | Why ordinary use does not qualify |
|---|---|
| Item or service Toothpaste (regular, non-medicated) | Why ordinary use does not qualify IRS Publication 502 treats regular toothpaste as a nondeductible personal expense. Medicated toothpaste for a specified condition is eligible with an LMN under one administrator’s published rules. |
| Item or service Deodorant (standard) | Why ordinary use does not qualify No medical feature to document. A medicated antiperspirant for a specified condition such as hyperhidrosis is eligible with an LMN. |
| Item or service Dental floss | Why ordinary use does not qualify Basic floss is a routine personal-hygiene expense, not medical care; it has no medical feature for an LMN to document. |
| Item or service Regular shampoo (non-medicated) | Why ordinary use does not qualify No medical feature to document. Medicated dandruff and anti-fungal shampoos are OTC drugs and are eligible on their own. |
| Item or service Toilet paper | Why ordinary use does not qualify Routine household or personal use does not qualify as medical care. |
| Item or service Razors | Why ordinary use does not qualify Routine household or personal use does not qualify as medical care. |
| Item or service Cotton swabs for ordinary hygiene | Why ordinary use does not qualify Routine cosmetic or hygiene use does not qualify. Swabs for a documented medical-care need can qualify; sterile medical applicators are a direct medical-supply class. |
| Item or service Teeth whitening | Why ordinary use does not qualify Pub 502 Teeth Whitening entry: amounts paid to whiten teeth cannot be included, no exception. |
| Item or service Car seat | Why ordinary use does not qualify Child safety equipment for a normal healthy child; not medical care. |
| Item or service Facial tissues (Kleenex) | Why ordinary use does not qualify Routine household or personal use does not qualify as medical care. |
Supplements & Nutrition
Most supplements are FSA and HSA eligible with an LMN when a practitioner recommends them for a specific health condition; ordinary nutrition use does not qualify under the IRS nutrition and wellness guidance. SIGIS criteria place glucosamine/chondroitin and prenatal vitamins in the eligible-without-an-LMN category. NIH nutrient fact sheets explain common deficiency uses, while the vitamins and supplements guide covers brands.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Glucosamine and chondroitin supplements Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Prenatal vitamins Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Collagen supplements Eligible with an LMN | Example medical purpose osteoarthritis | |
| Item or service CoQ10 Eligible with an LMN | Example medical purpose a specific diagnosed condition for which the exact formulation is medically appropriate | |
| Item or service Creatine supplements Eligible with an LMN | Example medical purpose sarcopenia or documented malnutrition | |
| Item or service Electrolyte powders and drink mixes Eligible with an LMN | Example medical purpose documented dehydration or an electrolyte imbalance | |
| Item or service Fish oil supplements Eligible with an LMN | Example medical purpose high triglycerides | |
| Item or service Iron supplements Eligible with an LMN | Example medical purpose iron deficiency or anemia | |
| Item or service Magnesium supplements Eligible with an LMN | Example medical purpose a magnesium deficiency | |
| Item or service Multivitamins Eligible with an LMN | Example medical purpose a nutritional deficiency | |
| Item or service Nootropic supplements Eligible with an LMN | Example medical purpose a specific diagnosed condition for which the exact formulation is medically appropriate | |
| Item or service Hair-growth supplements Eligible with an LMN | Example medical purpose telogen effluvium | |
| Item or service Probiotics Eligible with an LMN | Example medical purpose irritable bowel syndrome | |
| Item or service Protein powder Eligible with an LMN | Example medical purpose sarcopenia or documented malnutrition | |
| Item or service Vitamin C Eligible with an LMN | Example medical purpose a vitamin C deficiency | |
| Item or service Vitamin D / D3 Eligible with an LMN | Example medical purpose vitamin D deficiency or osteoporosis | |
| Item or service Calcium supplements Eligible with an LMN | Example medical purpose calcium deficiency or osteoporosis | |
| Item or service Vitamin B12 supplements Eligible with an LMN | Example medical purpose vitamin B12 deficiency | |
| Item or service Folic acid / folate supplements Eligible with an LMN | Example medical purpose folate-deficiency anemia | |
| Item or service Thiamin (vitamin B1) supplements Eligible with an LMN | Example medical purpose thiamin deficiency | |
| Item or service Riboflavin (vitamin B2) supplements Eligible with an LMN | Example medical purpose migraine | |
| Item or service Vitamin B6 supplements Eligible with an LMN | Example medical purpose vitamin B6 deficiency | |
| Item or service Zinc supplements Eligible with an LMN | Example medical purpose zinc deficiency | |
| Item or service Potassium supplements Eligible with an LMN | Example medical purpose potassium deficiency (hypokalemia) | |
| Item or service Vitamin A supplements Eligible with an LMN | Example medical purpose vitamin A deficiency | |
| Item or service Vitamin E supplements Eligible with an LMN | Example medical purpose vitamin E deficiency | |
| Item or service Vitamin K supplements Eligible with an LMN | Example medical purpose vitamin K deficiency | |
| Item or service Lactase enzyme supplements Eligible with an LMN | Example medical purpose lactose intolerance | |
| Item or service Dietitian / nutrition counseling Eligible with an LMN | Example medical purpose diabetes or obesity |
Brand and model examples: Magic Mind · Ritual (vitamins) · Blueprint (Bryan Johnson) · AG1 (Athletic Greens) · LMNT (electrolytes) · Legion Athletics · Momentous · Thorne · Seed (probiotics) · Liquid IV
Skin & Sun
Qualifying sunscreen and OTC medicated skincare are eligible without an LMN. A moisturizer or cleanser used for a documented skin condition is eligible with an LMN, even without a Drug Facts panel. Product-level use matters: the American Academy of Dermatology recommends moisturizers for atopic dermatitis, while routine cosmetic use remains personal spending.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Acne treatment Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Aquaphor Healing Ointment Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service FDA-regulated OTC wound cleanser for wound care Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Lip balm / chapstick (medicated) Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Medicated / dandruff shampoo (Nizoral, Selsun) Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Broad-spectrum sunscreen (SPF 15+) Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Eczema moisturizers (nonmedicated) Eligible with an LMN | Example medical purpose atopic dermatitis (eczema) | |
| Item or service OTC antifungal skin treatments Eligible without an LMN | Example medical purpose athlete’s foot, ringworm, jock itch, or another labeled fungal infection | |
| Item or service Hair-growth device for diagnosed alopecia Eligible with an LMN | Example medical purpose the exact device is used to treat physician-diagnosed alopecia; cosmetic or ordinary hair-loss use does not qualify, and plan rules vary |
Home Health Devices
Medical monitors and supplies are eligible without an LMN. Air purifiers, humidifiers, ergonomic products and other dual-purpose home items are eligible with an LMN when a provider documents their use for asthma, allergies or a specific pain condition. CDC asthma guidance describes environmental trigger controls that can support a provider’s assessment. Check the exact product; an ordinary bathroom scale differs from a diagnostic device.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service At-home STD test kit Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Bedside commode Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Blood pressure monitors Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Continuous glucose monitors Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service First aid kit Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Hearing aids Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Heating pad Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Nasal irrigation and sinus-rinse devices Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Nebulizer Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Pulse oximeter Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Thermometer Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Air purifiers Eligible with an LMN | Example medical purpose asthma or allergies | |
| Item or service Bidet Eligible with an LMN | Example medical purpose hemorrhoids or clinician-directed postsurgical care | |
| Item or service Bathroom scale for a documented health condition Eligible with an LMN | Example medical purpose obesity or diabetes | |
| Item or service Dehumidifier Eligible with an LMN | Example medical purpose asthma or allergies | |
| Item or service Ergonomic office chair Eligible with an LMN | Example medical purpose chronic back or neck pain | |
| Item or service Home air filter (replacement/standalone) Eligible with an LMN | Example medical purpose asthma or allergies | |
| Item or service Water filter rated to remove relevant pathogens Eligible with an LMN | Example medical purpose infection prevention for a weakened immune system | |
| Item or service Humidifiers Eligible with an LMN | Example medical purpose asthma or allergies | |
| Item or service Noise-reducing earplugs Eligible with an LMN | Example medical purpose hyperacusis or migraine | |
| Item or service Standing desks Eligible with an LMN | Example medical purpose chronic back or neck pain | |
| Item or service Diagnostic body-composition scale Eligible with an LMN | Example medical purpose obesity or diabetes monitoring | |
| Item or service Ergonomic keyboard Eligible with an LMN | Example medical purpose repetitive strain injury or hand/wrist pain | |
| Item or service Ergonomic computer mouse Eligible with an LMN | Example medical purpose repetitive strain injury or hand/wrist pain | |
| Item or service Lumbar support cushion / roll Eligible with an LMN | Example medical purpose low back pain | |
| Item or service Ergonomic footrest Eligible with an LMN | Example medical purpose low back pain | |
| Item or service HEPA-filter vacuum cleaner Eligible with an LMN | Example medical purpose allergic asthma | |
| Item or service Portable air conditioner Eligible with an LMN | Example medical purpose asthma | |
| Item or service Medical shower chair Eligible without an LMN | Example medical purpose mobility impairment or surgery recovery | |
| Item or service At-home diagnostic tests for a medical condition Eligible without an LMN | Example medical purpose diagnosis or monitoring of disease; general-wellness, ancestry-only and recreational tests do not qualify | |
| Item or service Clinician-ordered at-home hormone tests Eligible with an LMN | Example medical purpose evaluation or monitoring of a suspected or diagnosed endocrine or reproductive condition; general-wellness panels do not qualify | |
| Item or service Genetic testing for medical diagnosis or treatment planning Eligible without an LMN | Example medical purpose evaluation of a suspected inherited condition; ancestry-only testing does not qualify | |
| Item or service Oxygen equipment Eligible without an LMN | Example medical purpose treatment of a respiratory condition |
Baby & Family
Breast pumps, lactation supplies and medical baby monitors are eligible without an LMN. Diapers or specialized formula need a documented medical purpose; routine family use does not qualify. Under the IRS special-food rule, only the excess cost of specialized formula above comparable ordinary food is eligible with an LMN for medical care. Over-the-counter fetal heartbeat monitors are excluded because the FDA says they should be used only by trained providers when medically necessary.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Breast pump Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service FDA-cleared prescription home fetal Doppler monitor Eligible without an LMN | Example medical purpose Prescription and clinician-directed use; eligible without an LMN. | |
| Item or service Nursing pads (disposable) Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Owlet Dream Sock infant pulse-oximetry monitor Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Peri bottle (postpartum) Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Postpartum recovery kits Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Diapers for a documented medical need Eligible with an LMN | Example medical purpose incontinence caused by a medical condition | |
| Item or service Specialty infant formula for a medical condition Eligible with an LMN | Example medical purpose food allergy or malabsorption; only the incremental cost above ordinary formula qualifies |
Wearables & Trackers
Fitness trackers and smartwatches are FSA and HSA eligible with an LMN for an individual medical purpose. Apple Watch’s FDA-cleared hypertension notifications may support a provider’s cardiovascular assessment. Different devices have different capabilities, so the LMN should match the actual product and use.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Fitness trackers Eligible with an LMN | Example medical purpose hypertension or diabetes | |
| Item or service Smart rings Eligible with an LMN | Example medical purpose hypertension or insomnia | |
| Item or service Smartwatches Eligible with an LMN | Example medical purpose hypertension or atrial fibrillation for an appropriate device and use | |
| Item or service Condition-specific medical apps and subscriptions Eligible with an LMN | Example medical purpose monitoring or managing a diagnosed condition under a documented treatment plan; general-wellness features or subscriptions do not qualify on their own |
Brand and model examples: Samsung Galaxy Watch · Fitbit · Whoop · Oura Ring · Ultrahuman Ring
Dental & Oral Health
Routine dental care, medical night guards and prescription oral rinses are eligible without an LMN. Electric toothbrushes, water flossers and condition-specific nonprescription products are eligible with an LMN. FSAFEDS, one administrator, lists medicated toothpaste in its LMN category; cosmetic whitening and routine mouthwash or floss do not qualify.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Dental care Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Prescription mouthwash / oral rinse Eligible without an LMN | Example medical purpose Prescription medical oral care | |
| Item or service Electric toothbrush Eligible with an LMN | Example medical purpose periodontal disease or gingivitis | |
| Item or service Night guard / mouth guard for teeth grinding Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Water flossers Eligible with an LMN | Example medical purpose periodontal disease or gingivitis |
Sleep
CPAP equipment and sleep-apnea oral appliances are eligible without an LMN, subject to any prescription requirements. Melatonin, mattresses, weighted blankets, blackout curtains and other dual-purpose sleep products are eligible with an LMN for a documented sleep or pain condition. See the sleep tech guide and NHS insomnia guidance for examples.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Anti-snoring nasal strips Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service CPAP / sleep apnea devices Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Sleep apnea mouth guard Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Cervical/orthopedic pillow Eligible with an LMN | Example medical purpose chronic neck pain or insomnia | |
| Item or service Cooling mattress pads and sheets Eligible with an LMN | Example medical purpose insomnia | |
| Item or service Mattresses Eligible with an LMN | Example medical purpose insomnia or chronic back pain | |
| Item or service Melatonin Eligible with an LMN | Example medical purpose insomnia or circadian rhythm disruption | |
| Item or service Weighted blanket Eligible with an LMN | Example medical purpose generalized anxiety disorder or insomnia | |
| Item or service White-noise and sound machines Eligible with an LMN | Example medical purpose insomnia | |
| Item or service Blackout curtains Eligible with an LMN | Example medical purpose insomnia | |
| Item or service Sleep eye mask Eligible with an LMN | Example medical purpose insomnia | |
| Item or service Wedge pillow for reflux Eligible with an LMN | Example medical purpose gastroesophageal reflux disease (GERD) |
Brand and model examples: Eight Sleep
Recovery & Mobility
Chiropractic care, acupuncture, physical therapy, medical braces, TENS units and orthotics are eligible without an LMN. Massage services, massage devices, mild compression hosiery and ordinary athletic shoes are eligible with an LMN for a documented condition. SIGIS criteria treat 30–40 mmHg and higher medical compression hosiery as directly eligible; 20–30 mmHg and below is dual-purpose. See the recovery tools guide.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Acupuncture Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Topical pain-relief creams and gels Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Chiropractic care Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Medical compression hosiery (30–40 mmHg and above) Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Knee/back/ankle brace Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Physical therapy Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Therapeutic shoe insoles / orthotics Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service TENS unit Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Acupressure mat for pain relief Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Athletic and orthopedic shoes Eligible with an LMN | Example medical purpose plantar fasciitis, diabetic neuropathy, or osteoarthritis | |
| Item or service Back-stretching wheels Eligible with an LMN | Example medical purpose chronic low-back pain | |
| Item or service Compression hosiery (20–30 mmHg and below) Eligible with an LMN | Example medical purpose lymphedema, chronic venous insufficiency, or pregnancy edema | |
| Item or service Foam roller Eligible with an LMN | Example medical purpose chronic musculoskeletal pain or clinician-directed injury rehabilitation | |
| Item or service Foot massager Eligible with an LMN | Example medical purpose chronic venous insufficiency or neuropathic foot pain | |
| Item or service Kinesiology tape for injury support Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Massage therapy Eligible with an LMN | Example medical purpose chronic musculoskeletal pain | |
| Item or service Massage chair Eligible with an LMN | Example medical purpose chronic low-back pain | |
| Item or service Massage guns Eligible with an LMN | Example medical purpose chronic musculoskeletal pain or clinician-directed injury rehabilitation | |
| Item or service Neck massager Eligible with an LMN | Example medical purpose chronic neck pain | |
| Item or service Pneumatic compression boots Eligible with an LMN | Example medical purpose lymphedema or chronic venous insufficiency | |
| Item or service PEMF mats and devices Eligible with an LMN | Example medical purpose osteoarthritis-related chronic pain; exact product and use must be assessed | |
| Item or service Orthopedic posture-correcting brace Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Hand therapy putty Eligible with an LMN | Example medical purpose hand osteoarthritis | |
| Item or service Cold / ice packs Eligible without an LMN | Example medical purpose sprain or soft-tissue injury | |
| Item or service Paraffin wax bath Eligible with an LMN | Example medical purpose hand osteoarthritis | |
| Item or service Massage / trigger-point ball Eligible with an LMN | Example medical purpose plantar fasciitis | |
| Item or service Walking cane Eligible without an LMN | Example medical purpose mobility impairment | |
| Item or service Crutches Eligible without an LMN | Example medical purpose lower-limb injury | |
| Item or service Walker / rollator Eligible without an LMN | Example medical purpose mobility impairment or lower-limb surgery recovery | |
| Item or service Wheelchair Eligible without an LMN | Example medical purpose mobility impairment | |
| Item or service Electrical muscle-stimulation (EMS/NMES) devices Eligible with an LMN | Example medical purpose muscle atrophy or clinician-directed rehabilitation; performance-enhancement use does not qualify | |
| Item or service Prostheses and artificial limbs Eligible without an LMN | Example medical purpose replacement of a missing body part | |
| Item or service Guide dogs and service animals for physical disabilities Eligible without an LMN | Example medical purpose assistance for a visual, hearing, mobility, or other physical disability, including buying, training and maintenance costs |
Brand and model examples: Therabody (Theragun) · Hyperice
Fitness & Gym
Gym memberships, personal training, yoga, Pilates and similar services are FSA and HSA eligible with an LMN when purchased for the sole purpose of managing a specific disease or affecting a body structure or function. The IRS gym-membership guidance supplies that test; general-fitness use alone does not qualify. See the gym membership guide.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Fitness and training apps Eligible with an LMN | Example medical purpose obesity, hypertension, heart disease, or clinician-directed rehabilitation | |
| Item or service Gym memberships Eligible with an LMN | Example medical purpose obesity, hypertension, heart disease, or clinician-directed rehabilitation | |
| Item or service Personal training sessions/add-ons Eligible with an LMN | Example medical purpose obesity, hypertension, heart disease, or clinician-directed rehabilitation | |
| Item or service Pilates classes and studio memberships Eligible with an LMN | Example medical purpose chronic low-back pain, osteoarthritis, or clinician-directed injury rehabilitation | |
| Item or service Yoga classes Eligible with an LMN | Example medical purpose chronic low back pain | |
| Item or service Tai chi classes Eligible with an LMN | Example medical purpose knee osteoarthritis | |
| Item or service Aquatic exercise / water aerobics classes Eligible with an LMN | Example medical purpose osteoarthritis | |
| Item or service Fitness classes and studio memberships Eligible with an LMN | Example medical purpose solely to treat a specific diagnosed disease or as clinician-directed rehabilitation; ordinary fitness use does not qualify |
Brand and model examples: Club Pilates · OrangeTheory Fitness · F45 Training · SolidCore · 24 Hour Fitness · Life Time Fitness · Crunch Fitness · LA Fitness · EoS Fitness · Planet Fitness · SoulCycle · Anytime Fitness · Equinox · CorePower Yoga · Barry's Bootcamp
Vision
Prescription glasses and sunglasses, contacts, contact solution and reading glasses are eligible without an LMN. FL-41 glasses are eligible with an LMN when a provider documents their use for photophobia or an eye or neurological condition. Fashion sunglasses and noncorrective blue-light glasses do not qualify for ordinary use.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Contact lens solution Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Contact lenses Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Prescription eyeglasses Eligible without an LMN | Example medical purpose Vision correction | |
| Item or service Prescription sunglasses Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Reading glasses Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service FL-41 light-sensitivity glasses Eligible with an LMN | Example medical purpose photophobia with chronic eye pain or blepharospasm |
Home Gym Equipment
A treadmill, exercise bike, weights, resistance bands, yoga mat and other home exercise equipment are eligible with an LMN when a provider connects the equipment to a specific medical purpose. NHS ankle rehabilitation and NIAMS osteoarthritis guidance illustrate condition-specific exercise uses; buying the same equipment for general fitness alone does not qualify.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Adjustable dumbbells Eligible with an LMN | Example medical purpose chronic low-back pain, osteoarthritis, or clinician-directed injury rehabilitation | |
| Item or service Elliptical Eligible with an LMN | Example medical purpose hypertension, heart disease, or clinician-directed rehabilitation | |
| Item or service Home gym systems Eligible with an LMN | Example medical purpose chronic low-back pain, osteoarthritis, or clinician-directed injury rehabilitation | |
| Item or service Kettlebell Eligible with an LMN | Example medical purpose chronic low-back pain, osteoarthritis, or clinician-directed injury rehabilitation | |
| Item or service Power rack / squat rack Eligible with an LMN | Example medical purpose chronic low-back pain, osteoarthritis, or clinician-directed injury rehabilitation | |
| Item or service Pull-up bar Eligible with an LMN | Example medical purpose chronic low-back pain, osteoarthritis, or clinician-directed injury rehabilitation | |
| Item or service Resistance bands Eligible with an LMN | Example medical purpose chronic low-back pain, osteoarthritis, or clinician-directed injury rehabilitation | |
| Item or service Rowing machines Eligible with an LMN | Example medical purpose hypertension, heart disease, or clinician-directed rehabilitation | |
| Item or service Stair climbers and stepmills Eligible with an LMN | Example medical purpose hypertension, heart disease, or clinician-directed rehabilitation | |
| Item or service Stationary and exercise bikes Eligible with an LMN | Example medical purpose hypertension, heart disease, or clinician-directed rehabilitation | |
| Item or service Treadmills Eligible with an LMN | Example medical purpose hypertension, heart disease, or clinician-directed rehabilitation | |
| Item or service Vibration plate Eligible with an LMN | Example medical purpose osteoporosis or clinician-directed rehabilitation | |
| Item or service Walking pad Eligible with an LMN | Example medical purpose hypertension, heart disease, or clinician-directed rehabilitation | |
| Item or service Weighted vest Eligible with an LMN | Example medical purpose osteoporosis or an obesity treatment plan | |
| Item or service Yoga mat Eligible with an LMN | Example medical purpose chronic low-back pain, osteoarthritis, or clinician-directed injury rehabilitation | |
| Item or service Bicycles and e-bikes for clinician-directed exercise Eligible with an LMN | Example medical purpose osteoarthritis | |
| Item or service Balance / wobble board Eligible with an LMN | Example medical purpose ankle sprain or ankle instability | |
| Item or service Stability / exercise ball Eligible with an LMN | Example medical purpose pelvic girdle pain | |
| Item or service Ankle exercise weights Eligible with an LMN | Example medical purpose heart disease rehabilitation | |
| Item or service Stretching strap Eligible with an LMN | Example medical purpose plantar fasciitis | |
| Item or service Suspension trainer Eligible with an LMN | Example medical purpose chronic low back pain | |
| Item or service Pilates reformers Eligible with an LMN | Example medical purpose chronic low-back pain, osteoarthritis, or clinician-directed rehabilitation | |
| Item or service Weight benches Eligible with an LMN | Example medical purpose strength rehabilitation for a diagnosed musculoskeletal condition | |
| Item or service Barbells and weight plates Eligible with an LMN | Example medical purpose strength rehabilitation for a diagnosed musculoskeletal condition |
Brand and model examples: Peloton (bike/tread) · Tonal · Hydrow
Everyday Health & OTC
Eligible OTC medicines and medical first-aid supplies are eligible without an LMN under the CARES Act. Hydration products and supplement-style immune mixes are eligible with an LMN when used for a documented medical purpose. SIGIS classifies homeopathic remedies as OTC medicines; that classification supports eligibility but does not establish effectiveness or FDA approval. Plan requirements can differ.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Adult incontinence supplies Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Allergy medicines Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service OTC digestive medicines and laxatives Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Bandages / first aid supplies Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Cold and flu medicines Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Cold-sore treatments Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Cough drops Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Ear cleaner / earwax removal Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Epsom salt for medical first aid Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Eye drops and artificial tears Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Alcohol-based hand sanitizer (60–95% alcohol) Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Hemorrhoid treatments Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Lice treatment / removal comb Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Minoxidil hair-loss treatments Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Motion-sickness medicines Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Medical exam gloves Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Pain relievers Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Pedialyte Eligible with an LMN | Example medical purpose documented dehydration or an electrolyte imbalance | |
| Item or service Pill / tablet cutter Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Immune-support drink mixes Eligible with an LMN | Example medical purpose a nutritional deficiency | |
| Item or service Oscillococcinum (homeopathic OTC medicine) Eligible with an LMN | Example medical purpose a clinician-documented condition and medical use; SIGIS includes this OTC class, while some administrators require an LMN | |
| Item or service OTC asthma medicines and medicated respiratory treatments Eligible without an LMN | Example medical purpose treatment of asthma or congestion when used as labeled; household humidifiers and vaporizers are separate dual-purpose items |
Medical Care & Services
Medical visits, prescriptions, hospital care, diagnostic testing and treatment services are eligible without an LMN when they are medical care. IRS Publication 502 lists many of these expense classes. Dual-purpose services and treatments that can also be used for general wellness or cosmetic purposes are eligible with an LMN only when they address a documented medical condition.
| Item or service | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Prescription medicines Eligible without an LMN | Example medical purpose treatment of a diagnosed condition under a valid prescription | |
| Item or service Primary-care and specialist visits Eligible without an LMN | Example medical purpose diagnosis, prevention, or treatment of a health condition | |
| Item or service Annual physical exams Eligible without an LMN | Example medical purpose preventive medical care | |
| Item or service Urgent-care and emergency-room services Eligible without an LMN | Example medical purpose evaluation or treatment of an urgent medical condition | |
| Item or service Hospital services Eligible without an LMN | Example medical purpose medical or surgical care | |
| Item or service Surgery and anesthesia Eligible without an LMN | Example medical purpose treatment of a medical condition; cosmetic-only procedures do not qualify | |
| Item or service Diagnostic imaging, including X-rays, MRIs and CT scans Eligible without an LMN | Example medical purpose diagnosis or monitoring of a health condition | |
| Item or service Medical lab tests and bloodwork Eligible without an LMN | Example medical purpose laboratory tests that are part of medical care | |
| Item or service Telehealth medical visits Eligible without an LMN | Example medical purpose diagnosis, prevention, or treatment by a medical practitioner | |
| Item or service Ambulance services Eligible without an LMN | Example medical purpose emergency transportation for medical care | |
| Item or service Transportation for medical care Eligible without an LMN | Example medical purpose travel primarily to receive eligible medical care | |
| Item or service Lodging for medical care Eligible with an LMN | Example medical purpose lodging primarily for and essential to eligible medical care, subject to IRS conditions and the $50-per-person-per-night limit; meals outside inpatient care are not included | |
| Item or service Fertility treatments Eligible without an LMN | Example medical purpose procedures for the account holder, spouse or dependent to overcome infertility; costs for a nondependent surrogate do not qualify | |
| Item or service Temporary sperm or egg storage as part of fertility treatment Eligible with an LMN | Example medical purpose temporary storage to overcome infertility for the account holder, spouse or dependent; elective future storage does not automatically qualify | |
| Item or service Home nursing care Eligible without an LMN | Example medical purpose nursing services connected to medical care; household and nonmedical personal-service portions do not qualify | |
| Item or service Occupational therapy Eligible without an LMN | Example medical purpose treatment or rehabilitation for an illness, injury, or disability | |
| Item or service Speech therapy Eligible without an LMN | Example medical purpose treatment of a diagnosed speech or communication disorder | |
| Item or service Substance-use treatment Eligible without an LMN | Example medical purpose inpatient or outpatient treatment for alcohol or drug addiction | |
| Item or service Stop-smoking programs Eligible without an LMN | Example medical purpose treatment to stop tobacco use | |
| Item or service IV hydration or infusion administered as medical treatment Eligible with an LMN | Example medical purpose documented dehydration or a clinician-diagnosed deficiency; general-wellness or energy drips do not qualify | |
| Item or service Provider-administered botulinum toxin treatment Eligible with an LMN | Example medical purpose chronic migraine, spasticity, or hyperhidrosis; cosmetic use does not qualify |
Women's Health
Menstrual products, pregnancy and ovulation tests, contraceptives and medical pelvic-floor devices are eligible without an LMN. Postpartum supports and personal lubricant are eligible with an LMN for a documented medical purpose. Natural Cycles is a purpose-built FDA-cleared contraceptive app; that contraceptive use supports its direct-eligibility classification. Its FDA De Novo authorization describes the contraceptive use; FDA status alone does not determine tax eligibility.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Condoms / contraceptives Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Menstrual cups/discs Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Menstrual pads / panty liners Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Natural Cycles birth-control app Eligible without an LMN | Example medical purpose Purpose-built contraceptive medical use; eligible without an LMN | |
| Item or service Ovulation test kit Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Period underwear Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Personal lubricant for medical vaginal dryness Eligible with an LMN | Example medical purpose vaginal dryness or a documented medical condition | |
| Item or service Plan B / emergency contraception Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Pregnancy test Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Tampons Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Yeast-infection treatments Eligible without an LMN | Example medical purpose Eligible without an LMN; keep an itemized receipt. | |
| Item or service Postpartum support belts and recovery wraps Eligible with an LMN | Example medical purpose diastasis recti or clinician-directed postsurgical recovery | |
| Item or service Pelvic-floor biofeedback trainers for stress urinary incontinence Eligible without an LMN | Example medical purpose stress urinary incontinence |
Thermal (Sauna & Cold)
Saunas, sauna blankets, cold plunges and dual-purpose red-light devices are FSA and HSA eligible with an LMN for an appropriate medical purpose, such as managing chronic pain or a skin condition. Purpose-built medical light devices can have a direct route. Check the actual device; relaxation, post-workout recovery or cosmetic use alone does not qualify.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Cold plunge tub Eligible with an LMN | Example medical purpose arthritis-related chronic pain or clinician-directed injury rehabilitation | |
| Item or service Infrared saunas Eligible with an LMN | Example medical purpose chronic musculoskeletal pain | |
| Item or service Red-light therapy devices Eligible with an LMN | Example medical purpose chronic musculoskeletal pain | |
| Item or service Saunas Eligible with an LMN | Example medical purpose chronic musculoskeletal pain | |
| Item or service Sauna blankets Eligible with an LMN | Example medical purpose chronic musculoskeletal pain |
Mental Health
Mental health therapy is eligible without an LMN. Bright-light therapy boxes, meditation apps, biofeedback tools and sensory products are eligible with an LMN for a documented mental health or sleep condition. NIMH discusses bright-light therapy for seasonal affective disorder, and the mental health guide covers apps and care options.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Mental health therapy / counseling Eligible without an LMN | Example medical purpose Mental health care | |
| Item or service Heart-rate-variability biofeedback devices Eligible with an LMN | Example medical purpose anxiety disorder | |
| Item or service Meditation and mental-wellness apps Eligible with an LMN | Example medical purpose generalized anxiety disorder or insomnia | |
| Item or service SAD bright-light therapy box Eligible with an LMN | Example medical purpose seasonal affective disorder | |
| Item or service Sensory swing Eligible with an LMN | Example medical purpose autism-related sensory processing difficulties |
Brand and model examples: Calm (meditation app) · Headspace (meditation app)
Weight Management
Prescription GLP-1 medicines are eligible without an LMN when purchased with the prescription; an LMN is not a substitute for a prescription. Weight-management programs and OTC support supplements are eligible with an LMN for a specific health condition. Wegovy is FDA-approved for chronic weight management, but approved uses vary by drug. Crates does not write prescriptions.
| Item | Eligibility | Example medical purpose |
|---|---|---|
| Item or service Prescription GLP-1 medicines Eligible without an LMN | Example medical purpose Eligible without an LMN when lawfully prescribed. | |
| Item or service Nutritional supplements marketed for GLP-1 support Eligible with an LMN | Example medical purpose a documented nutrient deficiency addressed by the exact formulation | |
| Item or service Weight-loss programs and apps Eligible with an LMN | Example medical purpose obesity, diabetes, or high blood pressure |
What Does "FSA Eligible" Actually Mean?
FSA eligible items and HSA qualified expenses are purchases that meet the federal medical-expense rules. IRS Publication 502 defines medical expenses as costs for “diagnosis, cure, mitigation, treatment, or prevention of disease” or for affecting a body structure or function. Expenses that are merely beneficial to general health do not qualify.
Products follow one of two routes. Medical products and eligible OTC medicines are eligible without an LMN, although you should keep receipts. Dual-purpose wellness purchases are eligible with an LMN that identifies the item, health condition and medical purpose. A named condition in this guide is an example, not an automatic approval.
This guide applies to general-purpose health FSAs and HSAs. LPFSAs generally cover eligible dental and vision expenses; DCFSAs cover dependent care. For account mechanics, see HSA vs FSA and what an HSA is.
How to Get Your LMN for an FSA or HSA Eligible Item
You can request an LMN from your doctor or use Crates. Either path should document the item, your health condition and the medical purpose. Many administrators want the recommendation on file before you buy, so purchasing first and documenting later can leave an expense unsupported.
Option 1: Through Your Doctor
- Book an appointment with your doctor; your visit cost depends on your coverage.
- Discuss your health condition and the item’s medical purpose.
- Request an LMN that identifies the item, condition, recommendation and applicable dates.
- Ask when the signed letter will be ready and whether the office charges a fee.
Option 2: Through Crates (Recommended)
- Complete Crates’ online health assessment.
- A licensed provider reviews your health information and the medical purpose of the purchase.
- If you qualify, the provider issues your LMN.
- Buy the item anywhere using your personal card and keep the itemized receipt.
- Use Crates one-click reimbursement to submit the documentation and receipt.
For purchases through Crates’ LMN process, get the letter before you buy and stay within the dates it covers. Keep the letter with your itemized receipts and review its renewal terms before recurring purchases.
Can You Use Your FSA or HSA Card at Walmart, Amazon, Target, or CVS?
Yes. Walmart and Amazon document benefits-card acceptance for qualifying products. Target, CVS and other retailers’ accepted cards and checkout coding can vary, so follow the retailer’s current instructions and keep the receipt even when payment succeeds.
Walmart’s FSA/HSA payment guide explains how to add a benefits card and shop eligible products. Mixed carts may require a second payment method.
Amazon’s FSA/HSA storefront labels many participating products. Add an accepted benefits card in your payment settings and confirm what it covers before ordering.
Checkout approval is not the final eligibility test, and an eligible LMN purchase can still be declined by a retailer’s payment system. Pay personally when needed, then submit the itemized receipt and LMN for reimbursement; Crates offers one-click reimbursement.
How Many FSA and HSA Eligible Items Are There?
There is no fixed IRS catalog of every eligible consumer purchase. This directory contains 240 entries. One hundred eight are eligible without an LMN. The other 132 are eligible with an LMN when a licensed provider documents a specific medical purpose. The 10 ordinary-use examples are shown separately and are not included in the 240. Some broad entries cover closely related products or services; brands and models are searchable aliases and are not counted separately. IRS Publication 502 and SIGIS criteria describe many common expense classes but neither is an exhaustive public catalog. Inclusion here is not an IRS endorsement or a promise that an expense will be reimbursed.
For 2026, health FSA employees can contribute up to $3,400; HSA limits are $4,400 for self-only coverage and $8,750 for family coverage. An FSA follows its employer plan deadline and may offer a carryover or grace period; HSA balances carry forward. See the FSA rollover guide.
Ready to Use Your FSA or HSA for What You Actually Need?
Found an item marked Eligible with an LMN? Complete Crates’ health assessment. A licensed provider will review your health information and, if you qualify, issue documentation to support your reimbursement.
