Are Disinfecting Wipes HSA Eligible?
Navigate HSA eligibility for everyday items like disinfecting wipes. Learn the specific medical care definitions and required documentation for qualified healthcare expenses.
Health Savings Accounts (HSAs) offer a tax-advantaged way for eligible individuals to save and pay for qualified healthcare expenses. A common question arises concerning the eligibility of everyday health and household items for reimbursement through these accounts. Understanding the specific criteria is important, particularly when considering items like disinfecting wipes.
Understanding General HSA Eligibility
For an expense to be considered HSA eligible, it must meet the Internal Revenue Service (IRS) definition of “medical care.” This definition broadly includes amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. These expenses must primarily serve a medical purpose. Common examples of eligible expenses include doctor visits, prescription medications, dental care, and vision services.
Conversely, expenses that are merely beneficial to general health, rather than addressing a specific medical condition, do not qualify. This includes items for general well-being or cosmetic procedures. The IRS guidance, such as that found in Publication 502, serves as the primary reference for determining what qualifies as a medical expense for tax purposes.
Disinfecting Wipes and Medical Care Definition
Disinfecting wipes are typically considered general household cleaning and hygiene products, and as such, they are not eligible for HSA reimbursement. Their primary function is for surface cleaning and general sanitation rather than direct medical care for an individual.
However, specific circumstances can alter this general rule. The IRS issued Announcement 2021-7, which explicitly made personal protective equipment (PPE), including sanitizing wipes, eligible for HSA spending. This eligibility applies when the wipes are used for the primary purpose of preventing the spread of COVID-19. Beyond COVID-19 prevention, if disinfecting wipes are medically necessary for a specific diagnosed condition, such as for individuals with compromised immune systems, they might also qualify. In such cases, the expense must be directly tied to the mitigation or treatment of that medical condition.
Required Documentation for Specific Scenarios
For scenarios where disinfecting wipes might be HSA eligible due to a specific medical condition beyond COVID-19 prevention, documentation is necessary. This involves obtaining a Letter of Medical Necessity (LMN) from a licensed healthcare provider. The LMN must state the patient’s specific diagnosed medical condition and explain why the disinfecting wipes are for the diagnosis, cure, mitigation, treatment, or prevention of that condition. It should specify how the item directly addresses the medical need.
While you do not submit an LMN to your HSA administrator unless requested, retain this document along with receipts for all HSA expenditures. Maintaining records of all purchases and supporting medical documentation is important for audit purposes. This ensures that you can substantiate the eligibility of your expenses if ever questioned by the IRS.