Yoga is typically not eligible for reimbursement with a Flexible Spending Account (FSA) or Health Savings Account (HSA). However, in limited circumstances, certain yoga expenses may qualify with a Letter of Medical Necessity (LMN) if prescribed to treat a specific medical condition such as chronic pain, hypertension, anxiety, or depression.
Why Is Yoga Not FSA/HSA Eligible?
Yoga is generally viewed as a fitness and wellness activity, not a form of medical care. Under IRS Code Section 213(d), expenses are only eligible if they are primarily intended to diagnose, treat, mitigate, or prevent a disease. Because most yoga classes, memberships, and equipment are used for general health, flexibility, or stress relief, they do not qualify as medical expenses.
According to IRS Publication 502, activities that promote general health—such as exercise, dance, or fitness classes—are not reimbursable, even if recommended by a doctor.
What’s Not Covered?
General yoga classes or studio memberships
Yoga mats, blocks, straps, and other accessories
Online yoga subscriptions or instructional apps
Yoga retreats or workshops for relaxation or fitness
Instructor fees for non-medical or recreational yoga practice
LMN and Exceptions
Yoga expenses may qualify for reimbursement only when the activity is prescribed by a licensed healthcare provider as part of a treatment plan for a diagnosed medical condition. Examples include:
Chronic pain or musculoskeletal disorders (e.g., back pain, arthritis)
Anxiety, depression, or stress-related conditions
High blood pressure or cardiovascular disease
Post-injury or post-surgical rehabilitation programs that include therapeutic yoga
To pursue reimbursement:
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Obtain a Letter of Medical Necessity (LMN) from your physician specifying:
The diagnosed medical condition
How yoga will be used to treat or alleviate symptoms
Duration and frequency of the prescribed activity
Submit the LMN and proof of payment (e.g., itemized receipts from the yoga provider) to your FSA/HSA administrator.
Retain all documentation in case further verification is required.
Without an LMN, yoga remains ineligible for reimbursement, as it is categorized under general wellness rather than medical treatment.
