HEPA filter
HEPA filters are eligible for HSA, FSA, and HRA with a Letter of Medical Necessity (LMN) from a physician, confirming their use to treat a specific medical condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
A Letter of Medical Necessity from a physician is required, stating that the HEPA filter is primarily for the diagnosis, cure, mitigation, treatment, or prevention of a specific medical condition.
The HEPA filter must be used to treat or mitigate a diagnosed medical condition, such as severe allergies or asthma, not for general health or comfort.
Quick Reference
Medical expenses are defined as the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any structure or function of the body. A HEPA filter can qualify as a medical expense if it is primarily used to alleviate or treat a specific medical condition, such as severe allergies or asthma, by removing airborne irritants. This requires substantiation of medical necessity.
When It Qualifies
- •The HEPA filter must be purchased for the primary purpose of treating or mitigating a specific medical condition (e.g., asthma, severe allergies).
- •A Letter of Medical Necessity (LMN) from a licensed physician is required, documenting the medical condition and prescribing the HEPA filter as a necessary treatment.
- •The expense must not be for general health, wellness, or comfort without a specific medical diagnosis.
When It Doesn't
- •HEPA filters purchased solely for general health improvement, comfort, or convenience without a diagnosed medical condition are not eligible.
- •Filters used in non-medical devices (e.g., general household vacuums, HVAC systems for routine maintenance) are generally not eligible unless specifically prescribed for a medical condition.
Important Notice
- •Your specific plan may have different rules
- •Keep all receipts and documentation
- •This is informational only, not tax or legal advice
While this information is based on IRS guidelines, individual plan administrators may have specific requirements. Always retain detailed receipts and the Letter of Medical Necessity for your records. This information is for educational purposes only and not tax or legal advice.