Raised toilet seat
A raised toilet seat is eligible for HSA, FSA, and HRA reimbursement when used to alleviate or compensate for a specific medical condition, requiring a Letter of Medical Necessity.
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 licensed healthcare provider is required, stating that the raised toilet seat is medically necessary to alleviate or compensate for a specific medical condition or disability.
The expense must be incurred to treat a diagnosed medical condition, injury, or disability, not for general health or convenience.
Quick Reference
The IRS allows expenses paid for medical equipment, supplies, and devices that are primarily for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. A raised toilet seat, when prescribed or recommended by a medical professional for a specific condition (e.g., mobility issues, post-surgical recovery, arthritis), falls under this category as it helps individuals manage a physical limitation.
When It Qualifies
- •The raised toilet seat must be primarily for medical care to alleviate or compensate for a specific medical condition, injury, or disability.
- •A Letter of Medical Necessity (LMN) from a licensed healthcare provider is required to substantiate the medical purpose.
When It Doesn't
- •Expenses for a raised toilet seat purchased solely for general health, convenience, or comfort without a diagnosed medical necessity are not eligible.
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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, specific plan administrators may have varying requirements. Always retain detailed receipts and the Letter of Medical Necessity for your records. This information is for educational purposes only and not tax or legal advice.