Exercise classes are typically not eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA). In limited circumstances, certain fitness or exercise programs may qualify if prescribed by a physician to treat a specific medical condition and supported by a Letter of Medical Necessity (LMN).
Why Are Exercise Classes Not FSA/HSA Eligible?
Exercise classes — including yoga, Pilates, aerobics, strength training, and other fitness programs — are primarily for general health, physical fitness, and wellness. These purposes do not qualify as medical care under IRS Code Section 213(d), which defines eligible expenses as those used to diagnose, treat, or prevent a specific illness or injury.
According to IRS Publication 502, expenses for general health maintenance, even if recommended by a physician, are not reimbursable. Exercise classes fall into this category because they benefit overall wellness rather than address a specific medical condition.
What’s Not Covered?
Gym memberships or fitness club fees
Group exercise classes (e.g., yoga, Pilates, Zumba, spin, or strength training)
Personal training or athletic coaching
Online or app-based fitness subscriptions
Any fitness program for general health, weight management, or lifestyle purposes
LMN and Exceptions
An exercise program may qualify for partial reimbursement if it is:
Prescribed by a physician to treat a diagnosed medical condition (e.g., cardiac rehabilitation, obesity, hypertension, or diabetes)
Supervised or structured as part of a medical treatment plan
Supported by a detailed Letter of Medical Necessity (LMN) outlining the diagnosis and prescribed program
To pursue reimbursement:
Obtain a diagnosis and a Letter of Medical Necessity (LMN) from your physician specifying the condition being treated and the type of exercise program required.
Submit the LMN to your FSA/HSA administrator before enrolling in the program.
If approved, pay for the eligible portion of the class or program using your FSA/HSA card or request reimbursement after payment.
Keep all receipts, LMNs, and approval documentation for your records.
Even with documentation, reimbursement for exercise programs is rare and often limited to medically supervised or condition-specific cases.
