Yes, dry needling may be eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA) when it is performed to treat a medical condition by a licensed healthcare provider.
Why Is Dry Needling FSA/HSA Eligible?
Dry needling is a therapeutic technique used by physical therapists and other qualified providers to relieve pain and improve muscle function by targeting trigger points with thin, solid needles. It is often used as part of a broader physical therapy or pain management plan to treat conditions such as myofascial pain syndrome, chronic back pain, tendonitis, and sports injuries.
According to IRS Publication 502, medical expenses must be primarily for the diagnosis, treatment, or prevention of a disease or condition. When dry needling is prescribed or performed by a licensed medical professional to treat a specific diagnosis, it may qualify as an eligible medical expense under IRS Code Section 213(d).
FSA- and HSA-eligible dry needling expenses may include:
Sessions with a licensed physical therapist or physician
Dry needling used to treat diagnosed pain, mobility, or neuromuscular conditions
Visits that are part of a medically necessary treatment plan
- Related evaluations or follow-up assessments
What’s Not Covered?
The following are not eligible:
Dry needling performed solely for general wellness or relaxation
Sessions offered outside a medical setting or by an unlicensed provider
Elective treatments without a clinical diagnosis or treatment plan
Cosmetic or recreational use of the technique
To be eligible, dry needling must be performed or supervised by a licensed healthcare professional as part of a treatment for a specific medical issue.
How to Use Your FSA or HSA for Dry Needling
You can use your FSA or HSA card to pay for eligible dry needling sessions at a licensed medical facility. If you pay out of pocket:
Request an itemized receipt from your provider showing the type of service and date
Make sure the provider is licensed and the treatment is part of a medical care plan
Submit your receipt to your FSA or HSA administrator for reimbursement, if needed
For more information on qualifying medical services, refer to IRS Publication 502.
