Orthotics
Orthotics are eligible for HSA, FSA, and HRA accounts 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 orthotics must be used to treat a specific medical condition, such as flat feet, plantar fasciitis, or other foot/ankle disorders, as diagnosed by a medical professional.
Your plan administrator may require a Letter of Medical Necessity (LMN) from a healthcare provider to substantiate that the orthotics are medically necessary for your condition.
Always verify specific requirements and substantiation rules with your individual plan administrator, as they can vary.
Quick Reference
The IRS defines medical care as amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. Orthotics, when prescribed or recommended by a medical professional to address a specific medical condition, fall under this definition as they affect the structure and function of the foot and ankle to treat a condition.
When It Qualifies
- •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.
- •Must be prescribed or recommended by a medical professional to treat a specific medical condition.
When It Doesn't
- •Orthotics purchased solely for general comfort, athletic performance enhancement, or fashion without a medical diagnosis.
- •Over-the-counter shoe inserts not intended to treat a specific medical condition.
Similar Items
Official Source
IRS Publication 502
What Is Medical 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
This information is for educational purposes only and is not tax or legal advice. Always consult with a qualified professional for personalized guidance.