Medically supervised diet
A medically supervised diet is eligible for HSA, FSA, and HRA funds if it is for the treatment of a specific disease diagnosed by a physician.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The diet program must be for the treatment of a specific disease diagnosed by a physician, such as obesity, hypertension, or heart disease.
A physician must provide a Letter of Medical Necessity (LMN) stating that the medically supervised diet is essential to treat the diagnosed condition.
Quick Reference
The IRS considers expenses for weight-loss programs, including medically supervised diets, as qualified medical expenses only when they are undertaken for the treatment of a specific disease diagnosed by a physician. This means the primary purpose must be to alleviate or prevent a physical or mental defect or illness. Programs for general health improvement, weight maintenance, or cosmetic reasons are not eligible.
When It Qualifies
- •The diet program must be for the treatment of a specific disease diagnosed by a physician (e.g., obesity, hypertension, heart disease).
- •Documentation, such as a Letter of Medical Necessity (LMN) from a physician, may be required to substantiate that the program is medically necessary to treat the diagnosed condition.
When It Doesn't
- •Weight-loss programs for general health improvement, weight maintenance, or cosmetic reasons are not eligible.
- •Special diet foods are generally not eligible unless they are prescribed by a physician to alleviate a specific medical condition and are in addition to the normal nutritional needs of the individual.
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 Letter of Medical Necessity (LMN) for your records. This information is for educational purposes only and not tax or legal advice.