Spirometer
A spirometer is eligible for HSA, FSA, and HRA funds when used for the diagnosis, treatment, or mitigation of a specific medical condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The spirometer must be used to diagnose, treat, or monitor a specific medical condition, such as asthma, COPD, or other respiratory illnesses, as opposed to general wellness or preventative use without a diagnosed condition.
While not always required, some plan administrators may request a Letter of Medical Necessity from a healthcare provider to substantiate that the spirometer is medically necessary for a diagnosed condition.
Quick Reference
A spirometer is a medical device designed to measure lung function, which is used for the diagnosis, treatment, or mitigation of respiratory diseases. According to IRS Publication 502, expenses paid for medical equipment that is primarily for medical care are qualified medical expenses.
When It Qualifies
- •Must be used for the diagnosis, cure, mitigation, treatment, or prevention of a specific disease or to affect any structure or function of the body.
- •Documentation (such as a doctor's recommendation or a Letter of Medical Necessity) may be required by your plan administrator to substantiate the medical necessity.
When It Doesn't
- •Use for general health and wellness without a diagnosed medical condition.
Similar Items
Official Source
IRS Publication 502
What Are 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
Eligibility can vary by plan administrator. Always retain your receipts and a Letter of Medical Necessity (if applicable) for your records. This information is for educational purposes only and not tax or legal advice.