Makeup is not eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA).
Why Is Makeup Not FSA/HSA Eligible?
Makeup products are considered cosmetic in nature and are used to enhance or alter appearance. Because they do not diagnose, treat, or prevent a medical condition, they do not qualify as medical care under IRS Code Section 213(d).
According to IRS Publication 502, cosmetic products and procedures are not eligible for reimbursement unless they are necessary to correct a deformity resulting from a congenital abnormality, personal injury, or disfiguring disease. Everyday makeup used for aesthetic purposes falls outside these criteria.
What’s Not Covered?
Foundation, concealer, mascara, lipstick, or other beauty cosmetics
Makeup primers, setting sprays, or powders
Professional makeup application services
Permanent or semi-permanent cosmetic tattooing (e.g., eyebrow microblading)
Any makeup or cosmetic purchase for aesthetic or personal use
LMN and Exceptions
Makeup is not eligible under any circumstances, even with a Letter of Medical Necessity (LMN).
The only potential exception would be in rare reconstructive situations, such as:
Medically prescribed camouflage makeup to cover scars or discoloration from an injury, surgery, or disfiguring skin condition
Physician-recommended medical-grade cosmetics designed for post-surgical or dermatologic recovery
In such cases, documentation and pre-approval from your plan administrator are required, and only the medically necessary portion of the expense would be considered.
However, standard beauty and cosmetic makeup products remain ineligible.
