Oxygen tank
An oxygen tank is eligible for HSA, FSA, and HRA funds when used to treat a diagnosed medical condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The oxygen tank must be used to treat a specific medical condition diagnosed by a licensed healthcare professional.
A prescription or doctor's order for the oxygen tank and its use is typically required for substantiation.
Quick Reference
The IRS considers amounts paid for equipment, supplies, and diagnostic devices needed for medical care as qualified medical expenses. An oxygen tank falls under this category as it is medical equipment used to treat or alleviate a medical condition affecting the respiratory system. To qualify, its use must be medically necessary and prescribed by a doctor.
When It Qualifies
- •Must be prescribed by a licensed healthcare professional.
- •Must be used to treat a specific medical condition (e.g., COPD, asthma, sleep apnea, etc.).
- •The expense is for the cost of the tank, oxygen, and related supplies (e.g., tubing, masks).
When It Doesn't
- •Not eligible if used for general health, wellness, or recreational purposes without a diagnosed medical need.
Official Source
IRS Publication 502 (2024)
Medical Equipment, Supplies, and Diagnostic Devices
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 unique documentation requirements. Always retain detailed receipts and a copy of the prescription or Letter of Medical Necessity for your records. This information is for educational purposes only and not tax or legal advice.