CPAP tubing
CPAP tubing is eligible for HSA, FSA, and HRA when used to treat a diagnosed medical condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The CPAP therapy, including the tubing, must be prescribed by a medical professional to treat a diagnosed medical condition, such as sleep apnea.
While generally eligible, some plan administrators may require a Letter of Medical Necessity (LMN) or a prescription for the CPAP machine itself for substantiation.
Quick Reference
The IRS allows medical expenses for the diagnosis, cure, mitigation, treatment, or prevention of disease. CPAP tubing is an essential component of a Continuous Positive Airway Pressure (CPAP) machine, which is prescribed by a doctor to treat conditions like sleep apnea. Therefore, the cost of CPAP tubing is a qualified medical expense when used for this purpose.
When It Qualifies
- •Must be used as part of CPAP therapy for a diagnosed medical condition.
- •A prescription for the CPAP machine and therapy from a licensed medical professional is typically required for substantiation.
When It Doesn't
- •Not eligible if used for general wellness, comfort, or without a medical diagnosis and prescription.
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
Eligibility can vary by plan administrator. Always retain detailed receipts and a copy of any prescription or Letter of Medical Necessity for your records. This information is for educational purposes only and not tax or legal advice.