Special Diets
Special diets are eligible for HSA, FSA, and HRA reimbursement if prescribed by a physician to treat a specific medical condition, and only for the amount exceeding the cost of a normal diet.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
A written prescription from a licensed physician is required, stating the medical necessity of the special diet for a specific diagnosed condition.
The special diet must be for the medical treatment of a specific diagnosed disease or condition, not for general health or cosmetic purposes.
A Letter of Medical Necessity from a physician can also substantiate the medical need for the special diet.
Always verify with your specific plan administrator, as some plans may have additional requirements or limitations.
Quick Reference
Expenses for special foods or beverages are generally not considered medical expenses if they are for general health or weight loss. However, the IRS allows reimbursement for special diets if they are prescribed by a medical professional specifically to treat a diagnosed medical condition. Only the amount that exceeds what you would ordinarily pay for food is considered an eligible medical expense.
When It Qualifies
- •Must be prescribed by a physician for the medical treatment of a specific disease.
- •The food must not be part of your normal nutritional needs and must be in addition to your normal diet.
- •Only the amount that exceeds what you would ordinarily pay for the food is an eligible medical expense.
When It Doesn't
- •Diets for general health improvement, weight loss, or cosmetic reasons without a diagnosed medical condition.
- •The cost of food that is part of your normal nutritional needs.
- •The portion of the cost that does not exceed what you would ordinarily pay for food.
Similar Items
Official Source
IRS Publication 502 (2024)
Special Foods
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. Consult with a qualified professional for personalized guidance.