Stair lift
A stair lift is eligible for HSA, FSA, and HRA reimbursement if its primary purpose is to alleviate a medical condition or disability.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The stair lift must be installed to treat or alleviate a diagnosed medical condition or disability for the taxpayer, spouse, or dependent.
Quick Reference
IRS Publication 502 states that amounts paid for special equipment installed in a home for medical reasons, such as a stair lift, can be included as medical expenses. The entire cost of the improvement qualifies if its main purpose is medical care to alleviate a medical condition or disability, and such improvements typically do not increase the value of the home for tax purposes.
When It Qualifies
- •The stair lift must be installed primarily for medical care to alleviate a specific medical condition or disability.
- •It must be for the taxpayer, spouse, or a dependent.
When It Doesn't
- •Costs incurred for general health, cosmetic reasons, or personal convenience are not eligible.
- •If the stair lift were installed for non-medical reasons, it would not qualify.
Similar Items
Official Source
IRS Publication 502 (2024)
Capital 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 generally eligible, specific plan administrators may have unique documentation requirements. Always retain detailed receipts and a statement of medical necessity to substantiate the expense. This information is for educational purposes only and not tax or legal advice.