Tanning salon services and tanning equipment are not eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA).
Why Are Tanning Salons & Equipment Not FSA/HSA Eligible?
Tanning salons and equipment are considered cosmetic or personal care expenses rather than medical expenses. Because tanning is performed for appearance enhancement or aesthetic preference—not to diagnose, treat, or prevent a medical condition—it does not qualify as medical care under IRS Code Section 213(d).
According to IRS Publication 502, cosmetic services and personal appearance-related expenses are not reimbursable. This includes tanning salon sessions, spray tans, self-tanning products, and any at-home tanning devices, regardless of whether they claim wellness or skincare benefits.
What’s Not Covered?
Tanning salon visits, memberships, or packages
Spray tanning or airbrush tanning services
At-home tanning beds, lamps, or booths
Self-tanning lotions, mousses, or sprays
Any tanning-related products or services used for appearance enhancement
LMN and Exceptions
Tanning expenses are not eligible under normal circumstances, even with a Letter of Medical Necessity (LMN).
In rare cases, phototherapy or UV light therapy prescribed by a physician to treat a diagnosed medical condition—such as psoriasis, eczema, or vitiligo—may qualify. However, these treatments must be:
Performed under medical supervision or prescribed for home use with medical-grade equipment; and
Supported by a detailed Letter of Medical Necessity (LMN) specifying the diagnosis and prescribed treatment regimen.
To pursue reimbursement for medically prescribed UV light therapy:
Obtain a diagnosis from your healthcare provider and request an LMN.
Ensure the equipment or therapy is FDA-approved and prescribed for the medical condition.
Submit documentation and itemized receipts to your FSA/HSA administrator.
General tanning for cosmetic purposes—including salon services and over-the-counter tanning equipment—remains ineligible.
