Clothing is not eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA).
Why Is Clothing Not FSA/HSA Eligible?
Clothing is considered a personal expense and does not qualify as medical care under IRS Code Section 213(d). Everyday items such as shirts, pants, shoes, and outerwear are worn for general use and are not directly related to diagnosing, treating, or preventing a medical condition.
According to IRS Publication 502, only items purchased specifically for medical purposes and not adaptable to general use can be considered a qualified expense. Regular clothing does not meet this standard.
What’s Not Covered?
Everyday apparel including shirts, pants, dresses, and shoes
School uniforms, work uniforms, or professional attire
Athletic wear or fitness clothing
General clothing purchases, even if related to comfort during illness or recovery
LMN and Exceptions
Clothing is not eligible under any circumstances. A Letter of Medical Necessity (LMN) cannot make everyday clothing reimbursable.
Specialized items such as medical compression garments or post-surgical wraps may be eligible, but those items are classified separately as medical products rather than clothing.
