Portable oxygen
Portable oxygen is eligible for HSA, FSA, and HRA funds 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
The portable oxygen must be used to treat a specific, diagnosed medical condition, such as a respiratory illness.
A prescription from a licensed medical professional or a Letter of Medical Necessity (LMN) may be required to substantiate that the portable oxygen is for medical care.
Quick Reference
The IRS considers amounts paid for equipment that is primarily for medical care to be qualified medical expenses. Portable oxygen falls under this category as it is used to treat or mitigate a medical condition, such as respiratory illnesses. This makes it eligible for reimbursement from health spending accounts.
When It Qualifies
- •Must be primarily for medical care.
- •Used to treat, diagnose, cure, mitigate, or prevent a specific medical condition.
- •A prescription or Letter of Medical Necessity (LMN) from a doctor may be required for substantiation.
When It Doesn't
- •Not eligible if used for general health, wellness, or comfort without a diagnosed medical condition.
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 any prescription or Letter of Medical Necessity for your records. This information is for educational purposes only and not tax or legal advice.