Foam roller
The eligibility of a foam roller for HSA, FSA, or HRA depends on its primary purpose and whether it is used to treat a specific medical condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Not Eligible |
| FSA | Not Eligible |
| HRA | Not Eligible |
Quick Reference
Generally, expenses for items that promote general health, wellness, or physical fitness are not considered qualified medical expenses by the IRS. However, if a foam roller is primarily used to alleviate or treat a specific medical condition diagnosed by a physician, it may be eligible with proper documentation.
When It Qualifies
- •Must be primarily for the diagnosis, cure, mitigation, treatment, or prevention of a specific medical condition.
- •Requires a Letter of Medical Necessity (LMN) from a licensed healthcare provider stating the medical condition and how the foam roller is essential for its treatment.
When It Doesn't
- •Use for general fitness, exercise, muscle recovery, or wellness without a specific medical diagnosis.
- •Use for cosmetic purposes.
Similar Items
Official Source
IRS Publication 502
What Are Medical Expenses?
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 not tax or legal advice. Always consult with a qualified professional for personalized guidance. Plan administrators have the final say on eligible expenses.