Yes, phototherapy is eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA) when used to treat a diagnosed medical condition and prescribed by a medical provider.
Why Is Phototherapy FSA/HSA Eligible?
Phototherapy (also known as light therapy) uses specific wavelengths of light to treat certain medical conditions. It is considered a qualified medical expense under IRS Code Section 213(d) when the treatment is used to manage or alleviate a diagnosable medical condition and is prescribed by a healthcare provider.
FSA- and HSA-eligible uses for phototherapy include:
In-office or at-home UV light therapy for dermatological conditions like psoriasis, eczema, and vitiligo
Phototherapy treatment for neonatal jaundice, under pediatric medical supervision
These types of phototherapy are considered medically necessary and are typically administered under the direction of a healthcare provider, making them fully eligible.
When Is Phototherapy Conditionally Eligible?
Phototherapy used to treat mental health conditions such as depression or Seasonal Affective Disorder (SAD) is not universally eligible. While the treatment of mental health disorders is a qualified medical expense, the phototherapy devices (such as SAD lamps or light boxes) require a Letter of Medical Necessity (LMN) to be eligible.
To qualify with an LMN:
The light therapy must be recommended by a licensed healthcare provider
The LMN should explain the medical condition being treated (e.g., SAD or depression)
The LMN must be submitted to your FSA/HSA plan administrator along with your purchase documentation
What’s Not Covered?
The following are not eligible:
SAD lamps, light boxes, or other devices purchased without an LMN
Light therapy products used for general wellness, cosmetic, energy enhancement, or sleep
Devices not prescribed or recommended by a licensed provider for a specific condition
Experimental or recreational use of light therapy
How to Buy Phototherapy Products with Your FSA or HSA
If you are purchasing phototherapy equipment:
Ask your provider for a Letter of Medical Necessity if the device is for treating SAD or depression
Use your FSA or HSA card at checkout if your plan permits direct purchases with an LMN
Save your receipt and LMN in case your plan administrator requests documentation
For phototherapy administered in a medical office:
Pay with your FSA/HSA card or submit the invoice for reimbursement
Request an itemized bill showing the diagnosis and type of treatment provided
For further information on qualifying medical expenses, refer to IRS Publication 502.
