Substance abuse treatment
Substance abuse treatment is eligible for HSA, FSA, and HRA funds when it is for the diagnosis, cure, mitigation, treatment, or prevention of a medical condition.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The treatment must be for a diagnosed medical condition related to substance abuse, recommended by a licensed medical professional.
Quick Reference
The IRS considers amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease as qualified medical expenses. Substance abuse is recognized as a medical condition, and therefore, treatment programs designed to address it are eligible.
When It Qualifies
- •Treatment must be for a diagnosed medical condition.
- •Treatment must be recommended by a licensed medical professional.
When It Doesn't
- •Expenses for general health or wellness programs not directly treating a diagnosed condition.
- •Illegal substances or treatments.
Similar Items
Official Source
IRS Publication 502
What Is Medical Care?
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 rules, individual plan administrators may have specific requirements. Always keep detailed records and receipts for all expenses.