Mobility aids
Mobility aids are eligible for HSA, FSA, and HRA if they are primarily used to alleviate or prevent a physical disability or illness.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The mobility aid must be used to treat a diagnosed medical condition or disability, or to alleviate or prevent a physical disability or illness.
For certain specialized or expensive mobility aids, a Letter of Medical Necessity from a healthcare provider may be required by your plan administrator to substantiate the medical purpose.
Quick Reference
The IRS considers expenses for equipment that is primarily for medical care to be qualified medical expenses. Mobility aids, such as wheelchairs, walkers, and crutches, fall into this category as they are used to alleviate or prevent a physical disability or illness.
When It Qualifies
- •The item must be primarily for medical care to alleviate or prevent a physical disability or illness.
- •The expense must be for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.
When It Doesn't
- •Items used for general health, wellness, or convenience without a specific medical purpose.
- •Items that are not primarily medical in nature or are for cosmetic purposes.
Similar Items
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 by plan administrator. Always retain detailed receipts and documentation for all expenses. This information is for educational purposes only and not tax or legal advice.