EMS machine
An EMS (Electrical Muscle Stimulation) machine is eligible for HSA, FSA, and HRA reimbursement if it is prescribed by a medical professional to treat a specific diagnosed medical condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
A written prescription from a licensed medical professional is required, stating the medical necessity for the EMS machine to treat a specific diagnosed condition.
The EMS machine must be used to treat a specific diagnosed medical condition, injury, or illness, not for general wellness, fitness, or cosmetic purposes.
Quick Reference
Medical expenses, as defined by the IRS, include amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. An EMS machine can qualify as a medical expense if it is prescribed by a doctor to treat a specific medical condition, such as for rehabilitation or pain management.
When It Qualifies
- •Must be prescribed by a licensed medical professional.
- •Must be used primarily to treat a specific diagnosed medical condition, injury, or illness.
When It Doesn't
- •Use for general fitness, muscle toning, athletic performance enhancement, or cosmetic purposes is not eligible.
- •Purchases without a valid prescription for a diagnosed medical condition are not eligible.
Similar Items
Official Source
IRS Publication 502
What Are Medical Expenses? / Medical Equipment, Supplies, & 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 based on your specific plan administrator's interpretation and documentation requirements. Always retain detailed receipts and your prescription for substantiation.