Certain face masks are eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA), while others are not. Medical-grade masks used to prevent disease transmission (specifically COVID-19) generally qualify, but cosmetic face masks do not.
Why Are Some Face Masks FSA/HSA Eligible?
Under IRS Code Section 213(d), medical expenses are eligible when they are used to diagnose, treat, or prevent disease. Face masks designed to prevent the spread of infectious diseases qualify because they serve a clear preventive medical purpose.
According to the SIGIS Eligible Product List Criteria, personal protective equipment (PPE) used to prevent the transmission of disease, including certain face masks, is eligible for FSA/HSA reimbursement.
What’s Not Covered?
Cosmetic face masks used for skincare (e.g., clay, sheet, or charcoal masks)
Beauty or spa facial treatments
Decorative or fashion masks not intended for medical protection
Masks marketed solely for pollution filtering without a disease-prevention claim
Eligible Face Masks
Generally eligible products include:
Disposable medical or surgical masks
N95, KN95, and other respirator-style masks intended for disease prevention
Pediatric masks designed for infection control
These products are considered preventive medical supplies and are typically eligible without a Letter of Medical Necessity (LMN).
LMN and Exceptions
Most medical face masks do not require an LMN for reimbursement because they are classified as preventive medical supplies.
However, specialty masks or filtration equipment may require documentation if their medical purpose is not clear. In such cases:
Confirm the mask is marketed for infection prevention.
Retain itemized receipts.
Provide documentation to your FSA/HSA administrator if requested.
Cosmetic or skincare face masks remain ineligible, while medical-grade masks used for disease prevention generally qualify for reimbursement.
