No, everyday shoes are not eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (FSA). Beyond customized designs for those with different leg lengths or specific medically diagnosed foot concerns, shoes are considered a general household good rather than a health product.
Why Can’t You Buy Shoes Using Your FSA/HSA?
Shoes are not eligible for reimbursement through a Flexible Spending Account (FSA) or Health Savings Account (HSA) because they are considered general-purpose items rather than medical necessities. According to IRS guidelines, FSA and HSA funds can only be used for products or services that address specific medical conditions, such as diagnosing, treating, or managing a health issue.
While certain specialized footwear, like orthopedic shoes or diabetic footwear, may qualify for FSA/HSA reimbursement if prescribed by a healthcare provider, standard shoes do not meet these criteria. Regular shoes are designed for everyday use and comfort rather than to serve a therapeutic purpose or treat a diagnosed medical condition.
Even in cases where shoes are recommended to alleviate discomfort or improve posture, they are not classified as medical devices and may not be reimbursed. Unless the footwear is explicitly designed and marketed for medical use, such as those providing significant therapeutic benefits, they fail the "but for" test. This means the expense would still be incurred "but for" the existence of a medical condition, excluding shoes from eligibility under FSA/HSA rules.
For individuals requiring medical-grade footwear, a Letter of Medical Necessity (LMN) from a healthcare provider may be required to justify the reimbursement of eligible therapeutic shoes. In cases where an LMN is accepted, it may only be for the additional cost beyond a standard pair of shoes – to be sure, it is always best to first check with your FSA/HSA provider. Standard shoes, however, remain ineligible.
