CPAP machine
A CPAP machine is eligible for HSA, FSA, and HRA with a diagnosis and potentially a prescription or Letter of Medical Necessity.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The CPAP machine must be used to treat a diagnosed medical condition, such as sleep apnea.
A prescription from a licensed medical professional or a Letter of Medical Necessity (LMN) may be required to substantiate the medical necessity for the CPAP machine.
Quick Reference
Expenses paid for medical equipment that is primarily for medical care and treats a specific medical condition are generally considered qualified medical expenses. A CPAP machine is used to treat sleep apnea, a diagnosed medical condition, and is typically prescribed by a doctor.
When It Qualifies
- •Must be primarily for medical care.
- •Must be treating a diagnosed medical condition (e.g., sleep apnea).
- •Requires a prescription or Letter of Medical Necessity (LMN) from a doctor for substantiation.
When It Doesn't
- •Not eligible if used for general wellness, comfort, or convenience without a diagnosed medical condition.
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 by plan administrator. Always retain detailed receipts and documentation for your records. This information is for educational purposes only and not tax or legal advice.