Nicotine patches
Nicotine patches are eligible for HSA, FSA, and HRA reimbursement as they are considered a qualified medical expense for smoking cessation.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Quick Reference
The IRS considers amounts paid for programs and drugs to stop smoking and alleviate nicotine withdrawal as qualified medical expenses. Nicotine patches fall under this category as an over-the-counter drug used for smoking cessation. The CARES Act of 2020 made over-the-counter medicines and drugs, including nicotine patches, eligible for reimbursement without a prescription.
When It Qualifies
- •The expense must be for the primary purpose of treating or preventing a medical condition (nicotine addiction/smoking cessation).
When It Doesn't
- •Expenses for general health or wellness that are not primarily for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body, are not eligible.
Official Source
IRS Publication 502 (2024)
What Are Medical Expenses? - Smoking Cessation Programs
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
While generally eligible, specific plan administrators may have their own substantiation requirements. Always retain your receipts and check with your plan administrator for any specific rules. This information is for educational purposes only and not tax or legal advice.