TENS machine
A TENS (Transcutaneous Electrical Nerve Stimulation) machine is eligible for HSA, FSA, and HRA with a Letter of Medical Necessity (LMN) from a healthcare provider.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
A written statement from a licensed healthcare provider confirming that the TENS machine is medically necessary to treat a specific diagnosed condition.
The TENS machine must be used to treat a specific diagnosed medical condition, such as chronic pain, and not for general wellness or comfort.
Quick Reference
A TENS machine is considered medical equipment used for the treatment or mitigation of pain caused by a medical condition. To qualify as a medical expense, the IRS requires that the item be primarily for medical care, which for devices like a TENS machine, typically necessitates substantiation of a medical need.
When It Qualifies
- •Must be prescribed or recommended by a licensed healthcare provider for a specific medical condition.
- •A Letter of Medical Necessity (LMN) should be obtained to substantiate the medical need.
- •Used for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.
When It Doesn't
- •Not eligible if used solely for general wellness, comfort, or non-medical purposes without a diagnosed condition.
- •Not eligible if purchased without a medical recommendation or LMN.
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 proper documentation, always check with your specific plan administrator as individual plan rules may vary. Keep all receipts and the Letter of Medical Necessity for your records. This information is for educational purposes only and not tax or legal advice.