SAD light
SAD lights are eligible for HSA, FSA, and HRA when used to treat a diagnosed medical condition like Seasonal Affective Disorder (SAD) and substantiated with a Letter of Medical Necessity.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The SAD light must be used to treat a specific, diagnosed medical condition, such as Seasonal Affective Disorder.
A Letter of Medical Necessity from a licensed healthcare provider is required, stating that the SAD light is medically necessary for the treatment of your diagnosed condition.
Quick Reference
Expenses paid for the diagnosis, cure, mitigation, treatment, or prevention of disease are considered qualified medical expenses by the IRS. Seasonal Affective Disorder (SAD) is a recognized medical condition, and light therapy using a SAD light is a common treatment. Therefore, the cost of a SAD light is eligible when used specifically to treat this diagnosed condition and supported by medical documentation.
When It Qualifies
- •Must be used for the treatment of a diagnosed medical condition, such as Seasonal Affective Disorder (SAD).
- •Requires a Letter of Medical Necessity (LMN) from a licensed healthcare provider confirming the medical necessity for treating the diagnosed condition.
When It Doesn't
- •Not eligible if used for general wellness, mood enhancement, or non-medical purposes without a specific diagnosis and LMN.
Similar Items
Official Source
IRS Publication 502
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
While generally eligible with the stated requirements, specific plan administrators may have varying documentation requirements. Always retain detailed receipts and the Letter of Medical Necessity for your records. This information is for educational purposes only and not tax or legal advice.