Air purifier
An air purifier may be eligible for HSA, FSA, or HRA reimbursement if it is primarily for the medical care of a specific diagnosed condition and supported by a Letter of Medical Necessity.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
A written statement from a licensed medical practitioner (e.g., doctor, allergist) confirming that the air purifier is medically necessary to treat a specific diagnosed condition.
The air purifier must be used to treat a specific diagnosed medical condition, such as severe allergies, asthma, or other respiratory illnesses, not for general health or comfort.
Quick Reference
The IRS defines medical expenses as those paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. An air purifier is not inherently a medical expense; however, if a medical professional determines it is necessary to alleviate or treat a specific medical condition, such as severe allergies or asthma, it can be considered eligible. This requires proper substantiation.
When It Qualifies
- •Must be primarily for the medical care of a specific diagnosed condition.
- •Requires a Letter of Medical Necessity (LMN) from a licensed medical practitioner.
When It Doesn't
- •Expenses for general health, wellness, or comfort without a specific medical diagnosis.
- •Expenses for general home improvements or items that are not primarily for medical care.
Similar Items
Official Source
IRS Publication 502
What Are Medical Expenses?
View on IRS.gov
Important Notice
- •Your specific plan may have different rules
- •Keep all receipts and documentation
- •This is informational only, not tax or legal advice
Eligibility can vary based on your specific plan administrator's interpretation and documentation requirements. Always retain detailed receipts and the Letter of Medical Necessity for your records. This information is for educational purposes only and not tax or legal advice.