Psychotherapy
Psychotherapy is an eligible expense for HSA, FSA, and HRA accounts when used for the diagnosis, cure, mitigation, treatment, or prevention of a mental illness.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Quick Reference
The IRS considers amounts paid for psychiatric and psychological care, including psychotherapy, as qualified medical expenses. These services are eligible when they are for the purpose of treating a diagnosed mental health condition or illness, rather than for general well-being or marital counseling.
When It Qualifies
- •The psychotherapy must be for the diagnosis, cure, mitigation, treatment, or prevention of a mental disease or illness.
- •Services should be provided by a licensed medical professional.
When It Doesn't
- •Psychotherapy for general well-being, personal growth, or marital counseling not directly related to a diagnosed mental illness is generally not eligible.
- •Services for cosmetic purposes are not eligible.
Similar Items
Official Source
IRS Publication 502
Medical Expenses
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 psychotherapy is generally eligible, specific plan administrators may have their own substantiation requirements. Always retain detailed receipts and documentation, such as a statement from your provider, to demonstrate the medical necessity of the service. This information is for educational purposes only and not tax or legal advice.