Allergy air filter
The eligibility of an allergy air filter for HSA, FSA, or HRA depends on whether it is primarily for medical care to treat a diagnosed condition, rather than for general health or comfort.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Not Eligible |
| FSA | Not Eligible |
| HRA | Not Eligible |
Quick Reference
The IRS defines medical expenses as costs for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. Items that are merely beneficial to general health or are ordinarily used for personal, living, or family purposes are generally not considered qualified medical expenses. For an allergy air filter to be eligible, its primary purpose must be to alleviate or prevent a specific medical condition, as diagnosed by a medical professional.
When It Qualifies
- •Must be primarily for medical care to treat a diagnosed medical condition (e.g., severe asthma, chronic allergies).
- •Requires a Letter of Medical Necessity (LMN) from a doctor stating the medical necessity.
When It Doesn't
- •Used for general health improvement or comfort.
- •Used for general home air quality improvement without a specific medical diagnosis and recommendation.
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Important Notice
- •Your specific plan may have different rules
- •Keep all receipts and documentation
- •This is informational only, not tax or legal advice
Eligibility can vary by plan administrator. Always retain detailed receipts and a Letter of Medical Necessity (LMN) if applicable. This information is for educational purposes only and not tax or legal advice.