Nursing services
Nursing services are eligible for HSA, FSA, and HRA accounts when they are for medical care, often requiring documentation of medical necessity.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The nursing services must be for the care of a diagnosed medical condition or illness, not for general health or well-being.
A Letter of Medical Necessity from a physician may be required to substantiate that the nursing services are primarily for medical care, especially if the services are not provided by a licensed medical facility or if they include non-medical tasks.
Quick Reference
The IRS allows you to include in medical expenses amounts paid for nursing services. These services are considered qualified medical expenses if they are connected with caring for a patient's medical condition. This includes tasks like giving medication, changing dressings, bathing, and grooming the patient, provided they are for medical care.
When It Qualifies
- •Services must be for medical care related to a diagnosed condition.
- •If the services include both medical and non-medical care (e.g., household help), only the portion attributable to medical care is eligible.
- •Documentation, such as a Letter of Medical Necessity, may be required to prove the medical necessity of the services.
When It Doesn't
- •Services provided solely for general health, well-being, or convenience are not eligible.
- •The portion of services that are purely for non-medical household tasks or personal care unrelated to a medical condition is not eligible.
Official Source
IRS Publication 502 (2024)
Nursing services
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 IRS rules govern eligibility, individual plan administrators may have specific documentation requirements. Always retain detailed receipts and a Letter of Medical Necessity (LMN) if applicable. This information is for educational purposes only and not tax or legal advice.