Diabetic shoes
Diabetic shoes are eligible for HSA, FSA, and HRA reimbursement when prescribed by a medical professional for the treatment of diabetes.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
A written prescription from a licensed physician is required, stating the medical necessity for the diabetic shoes to treat a specific medical condition (diabetes).
The shoes must be for the treatment of a diagnosed medical condition, specifically diabetes, and not for general comfort or preventative care without a medical need.
Quick Reference
The IRS considers special shoes, including diabetic shoes, as qualified medical expenses if they are prescribed by a medical professional to alleviate or prevent a physical disability or illness. This falls under the general definition of medical care expenses that are primarily for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.
When It Qualifies
- •Must be prescribed by a physician or other licensed medical professional.
- •Must be for the treatment of a diagnosed medical condition, such as diabetes, to alleviate or prevent a physical disability or illness.
When It Doesn't
- •Shoes purchased for general comfort, fashion, or preventative care without a specific medical diagnosis and prescription are not eligible.
- •Over-the-counter inserts or general orthopedic shoes not specifically prescribed for a medical condition are typically not eligible.
Official Source
IRS Publication 502 (2024)
Special shoes
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 generally eligible with a prescription, specific plan administrators may have additional documentation requirements. Always retain your prescription and receipts for substantiation. This information is for educational purposes only and not tax or legal advice.