Shower chair
A shower chair is eligible for HSA, FSA, and HRA reimbursement when it is primarily for medical care to alleviate or prevent a physical defect or illness.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The shower chair must be necessary due to a diagnosed medical condition, such as mobility issues, balance problems, or recovery from surgery.
A Letter of Medical Necessity from a licensed healthcare provider may be required to substantiate that the shower chair is primarily for medical care and not for general health or convenience.
Quick Reference
The IRS allows expenses paid for medical equipment, supplies, and diagnostic devices that are primarily for medical care to alleviate or prevent a physical or mental defect or illness. A shower chair, when prescribed or recommended by a medical professional for a specific condition, falls under this category as it helps individuals safely perform personal hygiene tasks that would otherwise be difficult or dangerous due to a medical condition.
When It Qualifies
- •The shower chair must be primarily for medical care to alleviate or prevent a physical defect or illness.
- •A medical diagnosis or a Letter of Medical Necessity (LMN) from a licensed healthcare provider may be required to demonstrate medical necessity.
When It Doesn't
- •Expenses for a shower chair used solely for general health, comfort, or convenience without a specific medical necessity are not eligible.
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 this information is based on IRS guidelines, specific plan administrators may have additional requirements or limitations. Always retain detailed receipts and a Letter of Medical Necessity (if applicable) for your records. This information is for educational purposes only and does not constitute tax or legal advice.