Hoyer lift
A Hoyer lift is eligible for HSA, FSA, and HRA with a Letter of Medical Necessity (LMN) from a doctor.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
A written statement from a licensed medical practitioner confirming the medical necessity of the Hoyer lift for a specific medical condition or disability.
The Hoyer lift must be used to alleviate or prevent a specific diagnosed physical or mental disability or illness.
Quick Reference
The IRS allows expenses paid for medical equipment that is primarily for the alleviation or prevention of a physical or mental disability or illness. A Hoyer lift is considered durable medical equipment used to assist individuals with mobility impairments, thus qualifying as a medical expense.
When It Qualifies
- •The Hoyer lift must be primarily for medical care to alleviate or prevent a specific medical condition or disability.
- •A Letter of Medical Necessity (LMN) from a physician is typically required by plan administrators to substantiate the medical need.
When It Doesn't
- •Not eligible if used for general convenience or if it does not primarily serve a medical purpose.
Similar Items
Official Source
IRS Publication 502 (2024)
Medical Equipment, Supplies, and Diagnostic Devices
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 the IRS determines general eligibility, specific plan administrators may have additional documentation requirements. Always keep detailed records and receipts for your purchases.