Yes, X-rays are eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA) when they are medically necessary and ordered by a licensed healthcare provider.
Why Are X-Rays FSA/HSA Eligible?
X-rays are diagnostic tools used to detect, evaluate, and monitor a wide range of medical and dental conditions. Because they help diagnose or treat an illness or injury, X-rays qualify as a medical expense under IRS Code Section 213(d).
According to IRS Publication 502, diagnostic procedures such as X-rays are eligible when performed to evaluate a medical issue and are recommended by a healthcare provider.
FSA- and HSA-eligible X-ray services may include:
Chest X-rays for respiratory or cardiac conditions
Dental X-rays for cavities, impacted teeth, or jaw alignment
Bone X-rays for fractures or arthritis
Mammograms and other breast imaging
Abdominal X-rays to identify gastrointestinal issues
- Pre-surgical or post-injury imaging
What’s Not Covered?
The following are not eligible:
X-rays performed for cosmetic or elective procedures
Imaging done without medical necessity or provider recommendation
Duplicate X-rays taken solely for administrative or personal purposes
To qualify, the X-ray must be medically necessary and provided by a licensed healthcare professional.
How to Use Your FSA or HSA for X-Rays
To use your FSA or HSA to pay for X-rays:
Use your FSA/HSA card at the provider’s office or imaging center
Request an itemized receipt that includes the date of service, provider name, and type of imaging performed
Save supporting documentation in case your plan administrator requests proof of medical necessity
For more details, see IRS Publication 502.
