Oxygen concentrator
An oxygen concentrator is eligible for HSA, FSA, and HRA reimbursement when used to treat a diagnosed medical condition and typically requires a prescription or Letter of Medical Necessity.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
A written prescription from a licensed medical professional is generally required to substantiate the medical necessity of an oxygen concentrator.
The oxygen concentrator must be used to treat a specific, diagnosed medical condition, such as a respiratory illness.
Quick Reference
The IRS considers expenses paid for medical equipment, appliances, and supplies that are primarily for medical care to be qualified medical expenses. An oxygen concentrator falls under this category as it is specifically designed to provide oxygen therapy for individuals with respiratory conditions, alleviating or preventing a physical illness.
When It Qualifies
- •Must be primarily for medical care to alleviate or prevent a physical or mental defect or illness.
- •Must be prescribed by a medical professional for a diagnosed condition.
When It Doesn't
- •Not eligible if used for general health, wellness, or convenience without a medical diagnosis and prescription.
Similar Items
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 documentation requirements. Always retain detailed receipts and a copy of any prescription or Letter of Medical Necessity for your records. This information is for educational purposes only and not tax or legal advice.