Foot file
A foot file is generally not eligible for HSA, FSA, or HRA reimbursement because it is considered a cosmetic item for personal care rather than a medical expense.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Not Eligible |
| FSA | Not Eligible |
| HRA | Not Eligible |
Quick Reference
The IRS defines medical expenses as 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. A foot file is typically used for general hygiene and cosmetic purposes, such as removing dead skin or smoothing calluses, which does not meet the criteria for a qualified medical expense.
When It Doesn't
- •Expenses for cosmetic purposes are generally not considered medical care unless they are necessary to improve a deformity arising from a congenital abnormality, a personal injury, or a disfiguring disease.
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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, individual plan administrators may have specific rules. Always retain your receipts and consult your plan administrator for final determination. This information is not tax or legal advice.