Yes, nursing services are eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA) when they are provided for medical care, supervision, or treatment under the direction of a licensed healthcare provider.
Why Are Nursing Services FSA/HSA Eligible?
Nursing services are considered eligible medical expenses under IRS Code Section 213(d) when they are necessary to diagnose, treat, or manage a medical condition. These services must be provided by a nurse, home health aide, or similar licensed professional. The care may be provided at home, in a healthcare facility, or in a residential setting.
According to IRS Publication 502, eligible expenses include the cost of medical services provided by nurses for a specific medical condition, and may also include associated services such as bathing, feeding, and administering medication when performed in the context of medical care.
FSA- and HSA-eligible nursing services may include:
Part-time or full-time home nursing care prescribed by a physician
Post-surgical or post-hospitalization care
Administration of medications, injections, or IVs
Monitoring of chronic medical conditions
Assistance with daily medical needs (e.g., catheter care, wound dressing)
Hospice or palliative care nursing
- Support for patients recovering from illness, injury, or surgery
What’s Not Covered?
The following are not eligible:
General custodial care, housekeeping, or companion services not related to medical treatment
Nursing services provided for personal convenience or comfort
Nursing care not supervised by or directed by a healthcare provider
Services related to general wellness or non-medical support
To qualify, nursing services must be directly related to medical care and provided by or under the supervision of a licensed healthcare professional.
How to Use Your FSA or HSA for Nursing Services
You can use your FSA or HSA card to pay for nursing services through a home health agency or medical provider (provided they are set up properly to accept the cards). If you pay out of pocket:
Obtain a letter from your physician indicating the medical necessity of the nursing care
Request an itemized invoice from the nurse or agency detailing the type of care provided
Submit your documentation to your FSA or HSA administrator for reimbursement
For more information, refer to IRS Publication 502.
