Probiotics
Probiotics are eligible for HSA, FSA, and HRA if recommended by a medical practitioner to treat a specific medical condition diagnosed by a physician.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
A Letter of Medical Necessity (LMN) from a medical practitioner is required, stating that the probiotics are recommended to treat a specific diagnosed medical condition.
The probiotics must be used to treat a specific medical condition that has been diagnosed by a physician.
Quick Reference
The IRS generally considers dietary supplements, including probiotics, as non-medical expenses when used for general health or wellness. However, if a medical practitioner recommends probiotics specifically as treatment for a medical condition that has been diagnosed by a physician, they can be considered a qualified medical expense.
When It Qualifies
- •Must be recommended by a medical practitioner (e.g., doctor, nurse practitioner) to treat a specific medical condition.
- •The medical condition must be diagnosed by a physician.
When It Doesn't
- •Not eligible for general health, wellness, or preventative purposes without a specific diagnosis and recommendation.
Similar Items
Official Source
IRS Publication 502 (2024)
What Expenses Aren't Medical Expenses? - Dietary Supplements
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 this information is based on IRS guidelines, individual plan administrators may have specific requirements. Always retain detailed receipts and documentation, such as a Letter of Medical Necessity, for your records. This information is for educational purposes only and does not constitute tax or legal advice.