Hospital bed
A hospital bed is eligible for HSA, FSA, and HRA with a Letter of Medical Necessity (LMN) confirming its use for a diagnosed medical condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
A written statement from a physician or other licensed healthcare provider confirming that the hospital bed is medically necessary to treat a specific diagnosed condition.
The hospital bed must be used to treat, mitigate, or prevent a specific diagnosed medical condition, not for general health or comfort.
Quick Reference
The IRS allows medical expenses for equipment installed in your home if its main purpose is medical care. A hospital bed qualifies under this provision when it is used to treat or alleviate a specific medical condition, making it a qualified medical expense.
When It Qualifies
- •The hospital bed must be primarily for medical care.
- •It must be used to treat or alleviate a diagnosed medical condition.
- •A Letter of Medical Necessity (LMN) from a physician is typically required to substantiate the medical necessity.
When It Doesn't
- •Expenses for general health, comfort, or convenience are not eligible.
- •If the bed is not primarily for medical care, it is not eligible.
Official Source
IRS Publication 502 (2024)
Medical Equipment, Improvements, and Home Care
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 any Letter of Medical Necessity for your records. This information is for educational purposes only and not tax or legal advice.