No, air filters are not universally eligible for reimbursement through a Flexible Spending Account (FSA) or Health Savings Account (HSA). However, they may qualify as an eligible expense if accompanied by a Letter of Medical Necessity (LMN) from a healthcare provider.
Why Are Air Filters Not FSA/HSA Eligible?
Air filters are generally classified as household items designed to improve air quality, which is considered a wellness benefit rather than a medical necessity. According to IRS Code Section 213(d), FSA and HSA funds can only be used for items and services that treat, diagnose, or manage specific medical conditions.
While air filters can provide health benefits, they do not automatically qualify for reimbursement unless they are deemed medically necessary for managing conditions such as:
Asthma: To reduce triggers like dust or pollen.
Severe Allergies: To minimize exposure to allergens.
Respiratory Conditions: To manage chronic obstructive pulmonary disease (COPD) or other lung-related issues.
An LMN from your healthcare provider is required to validate the medical purpose of purchasing an air filter for these conditions.
Using an LMN to Buy Your Air Filter With an FSA/HSA
If your healthcare provider determines that an air filter is medically necessary for your condition, follow these steps to purchase it using FSA or HSA funds:
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Obtain a Letter of Medical Necessity (LMN):
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Consult your doctor and request an LMN that outlines:
Your medical diagnosis.
How an air filter will help treat or manage your condition.
The specific type of air filter recommended.
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Verify Eligibility:
Submit the LMN to your FSA/HSA provider to confirm that the air filter qualifies for reimbursement.
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Purchase the Air Filter:
Browse for air filters at the retailer of your choice and complete your purchase using your FSA/HSA card or pay out of pocket.
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Submit for Reimbursement (if necessary):
If the retailer does not accept FSA/HSA cards, make the purchase with a regular credit card and retain your receipt.
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Submit the following documentation to your FSA/HSA provider:
A copy of the LMN.
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The receipt, which should include:
Name of the provider or retailer.
Date of purchase (must be within the FSA plan year).
Description of the item purchased.
Itemized list with UPCs, if applicable.
Total purchase amount.
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Maintain Documentation:
Keep copies of all receipts and the LMN in case additional verification is required.
