Massage therapy
Massage therapy is eligible for HSA, FSA, and HRA funds when 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
A written prescription from a licensed physician, chiropractor, or other medical professional is required, stating the medical necessity for the massage therapy to treat a specific condition.
The massage therapy must be primarily for the alleviation or prevention of a specific physical or mental defect or illness, not for general health or wellness.
Quick Reference
The IRS considers medical expenses to be those paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. While general wellness or relaxation massages are not eligible, massage therapy prescribed by a medical professional to treat a specific medical condition, such as chronic pain, injury, or a diagnosed illness, qualifies as medical care.
When It Qualifies
- •Must be prescribed by a licensed medical professional (e.g., physician, chiropractor, physical therapist).
- •Must be for the treatment of a specific diagnosed medical condition.
- •Documentation (prescription or Letter of Medical Necessity) must clearly state the medical necessity and the condition being treated.
When It Doesn't
- •Massage therapy for general relaxation, stress relief, or overall wellness without a specific medical diagnosis.
- •Massages for cosmetic purposes.
Similar Items
Official Source
IRS Publication 502, Medical and Dental Expenses
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 prescription or Letter of Medical Necessity for substantiation.