Yes, ambulance transportation is eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA).
Why Is Ambulance Transportation FSA/HSA Eligible?
Ambulance services are used to transport individuals who require immediate or medically necessary care due to illness, injury, or a health emergency. Because this service is directly related to the treatment of a medical condition, it qualifies as an eligible medical expense under IRS Code Section 213(d).
According to IRS Publication 502, you can include amounts paid for ambulance service to or from a hospital or other place where you receive medical care. This includes both ground and air ambulance services when medically necessary.
Eligible ambulance-related expenses include:
Ground ambulance transport to the emergency room or hospital
Air ambulance or helicopter transport for trauma or remote emergencies
Medically required transfers between facilities
Emergency transport from home or the scene of an accident
The expense is eligible even if the service is out-of-network or not reimbursed by insurance.
What’s Not Covered?
The following are not eligible:
Non-medical transportation (e.g., rideshare, taxi, or private vehicle) unless prescribed for medical care
Ambulance service that is elective or used for convenience
Transportation to a non-medical location or for personal reasons
Costs associated with transport for cosmetic or non-essential procedures
To be eligible, the transportation must be clearly related to necessary medical care.
How to Use Your FSA or HSA for Ambulance Transportation
You can pay for ambulance services directly with your FSA or HSA card, or submit a claim for reimbursement. To ensure smooth processing:
Keep an itemized invoice or receipt showing the date of service, provider name, and cost
If the service was not an emergency, retain documentation from your provider indicating medical necessity
If insurance covers part of the bill, submit the remaining eligible amount with an Explanation of Benefits (EOB) if needed
For more information, refer to IRS Publication 502.
