Yes, guide dog expenses are eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA) when the dog is trained to assist a person with a visual, hearing, or other physical disability.
Why Are Guide Dog Expenses FSA/HSA Eligible?
Guide dogs (and other service animals) are considered medically necessary aids for individuals with qualifying disabilities. These animals assist with daily functioning and independence, and their care and training are recognized under IRS Code Section 213(d) as a qualified medical expense.
According to IRS Publication 502, the cost of buying, training, and maintaining a guide dog or other service animal used by a person with a disability is reimbursable with FSA and HSA funds.
FSA- and HSA-eligible guide dog expenses may include:
Purchase or adoption of a qualified guide dog
Professional training of the dog
Veterinary care (routine and emergency)
Food and supplies required for the animal’s health and functioning
Harnesses, leashes, and other necessary equipment
Grooming related to the animal’s ability to perform its service
Ongoing maintenance and support for the dog’s health and utility
These expenses are eligible only if the animal is used to assist a person with a diagnosed disability.
What’s Not Covered?
The following are not eligible:
Pets or emotional support animals that are not trained to assist with a specific disability
Dog training for general obedience, protection, or companionship
Pet food and veterinary care for non-service animals
Non-medical accessories or luxury pet services
To qualify, the dog must be trained to assist with a diagnosed physical condition, and the expenses must relate to the dog’s role in providing that assistance.
How to Use Your FSA or HSA for Guide Dog Expenses
You can use your FSA or HSA card to pay for eligible guide dog-related services and supplies. If you pay out of pocket:
Save itemized receipts for training, veterinary care, food, and equipment
Keep documentation verifying the animal’s training and purpose (e.g., service animal certification or provider letter)
Submit documentation to your FSA or HSA administrator, especially for large or recurring expenses
For more information, refer to IRS Publication 502.
