Yes, a prostheses is fully eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA).
Why Is a Prosthesis FSA/HSA Eligible?
A prosthesis is a medical device designed to restore function or appearance by replacing a lost body part, such as a limb, breast, or eye. These devices are used to manage the effects of injury, amputation, surgery, or congenital abnormalities. Because prostheses serve a medically necessary function, they are considered a qualified medical expense under IRS Code Section 213(d).
IRS Publication 502 specifically lists artificial limbs and similar medical devices as eligible expenses when used for medical care.
FSA- and HSA-eligible prosthetic devices include:
Artificial limbs and hands
Prosthetic feet or legs
Breast prostheses after mastectomy
Ocular (eye) prosthetics
Custom-made orthopedic or craniofacial prosthetics
- Replacement parts or repairs for a medically necessary prosthesis
What’s Not Covered?
The following are not eligible:
Prosthetic devices used solely for cosmetic or aesthetic enhancement
Accessories or modifications not medically necessary
Over-the-counter devices not prescribed or fitted by a licensed professional
Any device not directly related to a diagnosed medical condition or injury
To qualify, the prosthesis must be used to treat or manage a medical condition, and it must be prescribed, fitted, or supplied by a licensed medical provider.
How to Use Your FSA or HSA for a Prosthesis
You can use your FSA or HSA card to pay for prosthetic devices through a licensed medical provider or specialty supplier. If you pay out of pocket:
Ask your provider for an itemized invoice showing the purpose of the device
Request documentation from your doctor confirming medical necessity
Submit receipts for reimbursement to your FSA or HSA provider, if needed
For more information on eligible expenses, refer to IRS Publication 502.
