Gym Memberships
Gym memberships are eligible for HSA, FSA, and HRA reimbursement if prescribed by a medical professional to treat a specific diagnosed medical condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The gym membership must be recommended by a medical professional to treat a specific diagnosed medical condition, not for general health improvement.
A Letter of Medical Necessity from a physician is required, stating the specific medical condition and how the gym membership is essential for its treatment.
Quick Reference
The IRS generally considers expenses for general health improvement or fitness as non-medical. However, if a gym membership is specifically recommended by a medical professional to treat a diagnosed medical condition, it can be considered a qualified medical expense. This requires proper documentation, such as a Letter of Medical Necessity, to substantiate the medical purpose.
When It Qualifies
- •The gym membership is recommended by a medical professional (e.g., physician) to treat a specific diagnosed medical condition.
- •A Letter of Medical Necessity (LMN) from the medical professional is obtained, detailing the medical condition and how the gym membership is essential for its treatment.
- •The expense would not have been incurred 'but for' the medical recommendation.
When It Doesn't
- •Gym memberships for general health improvement, fitness, or weight loss not related to a specific medical condition.
- •Memberships for stress relief or mental discomfort not diagnosed as a medical condition.
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 based on your specific plan administrator's interpretation and documentation requirements. Always retain detailed receipts and a copy of your Letter of Medical Necessity for substantiation.