TENS unit
A TENS unit is eligible for HSA, FSA, and HRA funds when used to treat a diagnosed medical condition, typically requiring a Letter of Medical Necessity or a doctor's recommendation.
Eligibility Matrix
Eligibility status for all account types
| Account Type | Status |
|---|---|
| HSA | Eligible |
| FSA | Eligible |
| HRA | Eligible |
Requirements
The TENS unit must be used to treat a specific diagnosed medical condition, such as chronic pain, rather than for general wellness or comfort.
While not always strictly required, an LMN from a healthcare provider documenting the medical necessity for the TENS unit can help substantiate the expense, especially if challenged.
Quick Reference
A Transcutaneous Electrical Nerve Stimulation (TENS) unit is considered a medical device used for the mitigation or treatment of a medical condition, specifically pain relief. According to IRS Publication 502, expenses paid for medical equipment and devices primarily for medical care are qualified medical expenses. To ensure it meets the 'primarily for medical care' criteria, it must be used to treat a diagnosed condition.
When It Qualifies
- •Used for the diagnosis, cure, mitigation, treatment, or prevention of disease.
- •Used to affect any structure or function of the body.
- •Must be primarily for medical care, not for general health or cosmetic purposes.
When It Doesn't
- •Use for general wellness or comfort without a specific medical diagnosis.
- •Units purchased for cosmetic purposes.
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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, individual plan administrators may have specific requirements or limitations. Always confirm with your plan administrator and retain all receipts and documentation for your records. This information is for educational purposes only and not tax or legal advice.