Yes, callus removers are eligible for purchase with a Flexible Spending Account (FSA) or Health Savings Account (HSA).
Why Are Callus Removers FSA/HSA Eligible?
Callus removers are considered eligible medical expenses under IRS Code Section 213(d) because they are used to treat a specific condition—namely, hardened or thickened skin caused by friction or pressure on the feet. According to the SIGIS Eligible Product List Criteria , corn and callus remover implements are FSA- and HSA-eligible when their primary purpose is to treat a specific ailment.
These products help relieve discomfort, prevent further irritation, and maintain foot health, especially for individuals who experience chronic pressure on their feet or who are prone to skin buildup.
FSA- and HSA-eligible callus care products include:
Manual callus removers (e.g., foot files, pumice stones, shavers)
Medicated creams, gels, or pads (e.g., products containing salicylic acid)
Electronic callus removal tools marketed for therapeutic use
Corn and callus cushions & pads, which reduce friction and relieve pressure during healing
These items are eligible as long as they are used for therapeutic purposes—not solely for cosmetic foot care.
What’s Not Covered?
Products marketed purely for cosmetic exfoliation, pedicures, or spa use are not be eligible. Dual-purpose items that promote foot beautification or comfort without a stated medical would require a Letter of Medical Necessity (LMN) to be reimbursed. This includes:
Beauty kits bundled with nail or skincare tools
Products advertised for foot “softening” without mention of callus or corn treatment
Scented or luxury formulations without a therapeutic claim
To ensure eligibility, the product should clearly state that it is intended to treat calluses, corns, or related conditions.
How to Buy Callus Removers with Your FSA or HSA
You can purchase callus removers and related foot care products directly at buyFSA.com using your FSA or HSA card. Every item listed on buyFSA.com is FSA- and HSA-eligible, so there’s no guesswork or reimbursement hassle.
If purchasing elsewhere:
Use your FSA or HSA card at checkout (in-store or online)
Look for items labeled for corn or callus treatment or relief
Save your receipt in case your plan administrator requests documentation
Avoid products marketed exclusively for cosmetic or spa-like use
