Yes, home health care is eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA) when the services are provided for medical care and performed by qualified professionals.
Why Is Home Health Care FSA/HSA Eligible?
Home health care refers to medical services delivered at home to treat or manage an illness, injury, or disability. These services may include nursing care, physical therapy, medication management, or assistance with activities of daily living related to a medical condition.
Under IRS Code Section 213(d), medical care expenses are eligible when they are primarily for the diagnosis, treatment, or prevention of a disease. According to IRS Publication 502, home health services provided by a licensed professional are reimbursable with FSA and HSA funds.
FSA- and HSA-eligible home health care expenses may include:
Skilled nursing or in-home nurse visits
Physical, occupational, or speech therapy
Wound care or medication administration
Monitoring of chronic conditions
Personal care services if they are related to a medical need (e.g., bathing, toileting for someone recovering from surgery)
Medical supplies used during home care
What’s Not Covered?
The following are not eligible:
Household help not related to medical care (e.g., cleaning, laundry, grocery shopping)
Custodial care when there is no medical condition being treated
Companion services or non-medical caregiving
Long-term personal care without a treatment plan prescribed by a medical professional
To qualify, services must be provided for medical reasons and typically performed by or under the supervision of a licensed healthcare provider.
How to Use Your FSA or HSA for Home Health Care
You can use your FSA or HSA card to pay for eligible home health care services directly. If you pay out of pocket:
Request an itemized invoice that includes the provider's credentials, date of service, and care provided
Obtain a written recommendation or care plan from a licensed medical provider, if required
Submit documentation to your FSA or HSA administrator for reimbursement
For more information, refer to IRS Publication 502.
