Counseling
Counseling services are eligible for HSA, FSA, and HRA if they are for the diagnosis, cure, mitigation, treatment, or prevention of a specific medical condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The counseling must be for the treatment of a diagnosed mental or physical illness or condition.
Your plan administrator may require a Letter of Medical Necessity from a medical professional to substantiate that the counseling is for a diagnosed medical condition.
Quick Reference
The IRS considers amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body, as qualified medical expenses. This includes psychiatric and psychological care when it addresses a specific medical condition, such as a mental illness or disorder, as outlined in IRS Publication 502.
When It Qualifies
- •The counseling must be for the treatment of a diagnosed mental or physical illness or condition.
- •It must be recommended by a medical professional.
- •Documentation, such as a Letter of Medical Necessity or a doctor's note, may be required by your plan administrator to substantiate the medical necessity.
When It Doesn't
- •Counseling for general well-being, personal growth, or marital issues not related to a diagnosed medical condition.
- •Career counseling or educational counseling.
Similar Items
Official Source
IRS Publication 502 (2024)
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
While this information is based on IRS guidelines, specific plan administrators may have varying requirements. Always retain detailed receipts and documentation for your records. This information is for educational purposes only and does not constitute tax or legal advice.