Ear plugs are typically not eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA). In limited cases, they may qualify with a Letter of Medical Necessity (LMN) if prescribed by a physician to treat or prevent a diagnosed medical condition.
Why Are Ear Plugs Not FSA/HSA Eligible?
Most ear plugs are designed for general use — such as sleeping, swimming, or noise reduction — and are considered personal or comfort items rather than medical products. Because they are not used to diagnose, treat, or prevent a specific medical condition, ear plugs generally do not qualify as medical care under IRS Code Section 213(d).
However, certain medical-grade or prescription ear plugs may qualify when prescribed by a healthcare provider to prevent or manage a medical condition, such as chronic ear infections, hearing loss, or tinnitus. According to the SIGIS Eligible Product List Criteria, general-use hearing protection products are excluded unless medically necessary.
What’s Not Covered?
Standard ear plugs for sleep, travel, swimming, or concerts
Noise-reduction ear plugs used for comfort or personal preference
Over-the-counter foam or silicone ear plugs not prescribed by a doctor
Custom ear plugs purchased for recreational use
LMN and Exceptions
Ear plugs may qualify with a Letter of Medical Necessity (LMN) if a physician prescribes them for a specific medical purpose, such as:
Chronic ear infections or swimmer’s ear prevention
Hearing protection for individuals with medical sensitivity to loud sounds
Prevention of further hearing loss in diagnosed conditions
To pursue reimbursement:
Obtain a diagnosis and a Letter of Medical Necessity (LMN) from your physician specifying the medical condition and the need for ear plugs.
Submit the LMN to your FSA/HSA administrator for pre-approval.
If approved, purchase the prescribed ear plugs using your FSA/HSA card or pay out of pocket and request reimbursement.
Retain all receipts and documentation for your records.
Because most ear plugs are considered personal care items, reimbursement is rare unless prescribed for a documented medical condition.
