CPAP filters
CPAP filters are eligible for HSA, FSA, and HRA accounts when used with a CPAP machine prescribed for a medical condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Quick Reference
CPAP filters are considered qualified medical expenses because they are essential components for a Continuous Positive Airway Pressure (CPAP) machine. A CPAP machine is a medical device used to treat diagnosed medical conditions such as sleep apnea, falling under the IRS definition of expenses for the diagnosis, cure, mitigation, treatment, or prevention of disease.
When It Qualifies
- •The CPAP machine must be prescribed by a licensed medical professional for the treatment of a diagnosed medical condition (e.g., sleep apnea).
When It Doesn't
- •Filters purchased for general wellness or comfort without a medical diagnosis and prescription for a CPAP machine are not eligible.
Official Source
IRS Publication 502 (2024)
Medical Equipment, Supplies, and Diagnostic Devices
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
While CPAP filters are generally eligible, specific plan administrators may have unique substantiation requirements. Always retain your receipts and documentation, including the prescription for the CPAP machine, for your records. This information is for educational purposes only and does not constitute tax or legal advice.