No, toilet paper is not eligible for reimbursement through a Flexible Spending Account (FSA) or Health Savings Account (HSA). It is classified as a general household product and does not meet the criteria for medical necessity under IRS guidelines.
Why Is Toilet Paper Not FSA/HSA Eligible?
Toilet paper is considered a standard personal hygiene item and does not serve a medical purpose or treat a specific health condition. According to IRS Code Section 213(d), FSA and HSA funds can only be used for products and services that diagnose, treat, or manage a recognized medical condition.
Even if toilet paper is recommended for maintaining hygiene in certain medical situations, it is still considered a general household necessity and does not meet the "but for" test—meaning it would still be purchased regardless of a medical condition. This excludes toilet paper from FSA/HSA eligibility, aligning it with other ineligible personal hygiene items such as tissues , soap, or hand towels.
Are There Exceptions?
While regular toilet paper is not eligible, certain hygiene-related products may qualify for reimbursement if they are medically necessary and prescribed by a healthcare provider. Examples include:
Medicated Wipes: Wipes containing soothing or therapeutic ingredients, such as those used to treat hemorrhoids or skin irritation, may qualify.
Incontinence Supplies: Products such as adult diapers, bed pads, or other items designed to manage medical conditions like incontinence are typically eligible.
Perineal Cleansers: Specialized cleansing products prescribed for post-surgical care or other medical needs.
These products may require a Letter of Medical Necessity (LMN) to validate their eligibility for FSA/HSA reimbursement.
What Personal Hygiene Items May Be FSA/HSA Eligible?
Some hygiene products designed for medical use may qualify, including:
Medical-Grade Soap: Antibacterial or antiseptic soaps prescribed for managing certain skin conditions.
First Aid Supplies: Items like bandages, antiseptics, or burn ointments.
Specialized Skin Care Products: Medicated creams or ointments for conditions like eczema or dermatitis.
