Nasal cannula
A nasal cannula is eligible for HSA, FSA, and HRA reimbursement when used to treat a diagnosed medical condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The nasal cannula must be used to treat a specific, diagnosed medical condition, such as respiratory insufficiency or sleep apnea, as determined by a licensed medical professional.
Quick Reference
The IRS allows expenses paid for equipment, supplies, and diagnostic devices needed for medical care to be included as medical expenses. A nasal cannula is a medical device used to deliver oxygen or increased airflow, which directly supports the treatment or mitigation of a medical condition affecting the respiratory system. Therefore, it qualifies when prescribed or recommended for a specific health issue.
When It Qualifies
- •Must be used for the diagnosis, cure, mitigation, treatment, or prevention of disease.
- •Must be for a diagnosed medical condition requiring respiratory support.
When It Doesn't
- •Not eligible if used for general wellness, comfort, or cosmetic purposes without a medical diagnosis.
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 generally eligible with the stated requirements, specific plan administrators may have additional documentation requirements. Always retain detailed receipts and a copy of any diagnosis or Letter of Medical Necessity for your records. This information is for educational purposes only and not tax or legal advice.