Occupational therapy
Occupational therapy is an eligible expense for HSA, FSA, and HRA accounts when it is medically necessary to treat a diagnosed condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The occupational therapy must be for the treatment of a specific diagnosed medical condition, not for general health or wellness.
Quick Reference
The IRS considers expenses for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body, as qualified medical expenses. Occupational therapy typically falls under this definition when prescribed or recommended by a medical professional to address a specific health issue or disability.
When It Qualifies
- •Must be for the treatment of a diagnosed medical condition.
- •Must be recommended or prescribed by a licensed medical professional.
When It Doesn't
- •Not eligible if for general health improvement, wellness, or cosmetic purposes without a specific medical diagnosis.
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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 detailed receipts and documentation, such as a doctor's note or prescription, to prove medical necessity. This information is for educational purposes only and not tax or legal advice.