Light therapy lamp
Light therapy lamps are eligible for HSA, FSA, and HRA if used to treat a diagnosed medical condition, typically requiring a Letter of Medical Necessity.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The light therapy lamp must be used primarily to treat a specific, diagnosed medical condition, such as Seasonal Affective Disorder (SAD) or certain dermatological conditions.
A Letter of Medical Necessity from a licensed physician may be required by your plan administrator to substantiate that the light therapy lamp is primarily for medical care and not for general wellness or cosmetic purposes.
Quick Reference
The IRS allows medical expenses paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. When a light therapy lamp is used primarily to treat a specific medical condition, such as Seasonal Affective Disorder (SAD) or certain skin conditions, it qualifies under this definition. This requires substantiation of medical necessity.
When It Qualifies
- •Must be primarily for the treatment of a diagnosed medical condition.
- •A Letter of Medical Necessity (LMN) from a physician may be required by your plan administrator to substantiate the medical necessity.
When It Doesn't
- •Use for general wellness, cosmetic purposes, or non-medical reasons is not eligible.
Official Source
IRS Publication 502, Medical and Dental Expenses
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
Eligibility can vary by plan administrator. Always retain detailed receipts and a copy of any Letter of Medical Necessity for your records. This information is for educational purposes only and not tax or legal advice.