Yes, smoking cessation programs are eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA) when they are used to help you stop using tobacco products.
Why Are Smoking Cessation Programs FSA/HSA Eligible?
Smoking is widely recognized as a serious health risk that contributes to conditions like heart disease, cancer, and respiratory illness. Programs and treatments intended to help an individual stop smoking qualify as medical care under IRS Code Section 213(d) because they are designed to treat nicotine addiction and prevent disease.
IRS Publication 502 confirms that the cost of programs to stop smoking is an eligible medical expense. This includes behavioral therapy, counseling sessions, and prescription medications specifically aimed at helping individuals quit tobacco use.
FSA- and HSA-eligible smoking cessation expenses may include:
Enrollment fees for structured stop-smoking programs
Group or individual counseling led by a licensed provider
Prescription medications (e.g., Chantix®, bupropion)
- Over-the-counter nicotine replacement therapies such as nicotine gum, patches, and lozenges
What’s Not Covered?
The following are not eligible:
General wellness programs that are not directly tied to smoking cessation
Books, self-help resources, or mobile apps without a medical treatment component
Hypnotherapy or acupuncture, unless specifically prescribed by a healthcare provider for smoking cessation
Lifestyle or coaching programs that are not medically supervised or documented
To qualify, the service or product must be clearly intended for smoking cessation and typically recommended by a healthcare provider.
How to Use Your FSA or HSA for Smoking Cessation Programs
To use your FSA or HSA for smoking cessation:
Pay for the program or medication using your FSA/HSA card, if accepted
Request itemized documentation that clearly identifies the service or product as smoking cessation-related
Retain receipts and medical records in case your plan administrator requests proof of eligibility
For full eligibility guidelines, refer to IRS Publication 502.
