Are Disposable Gloves Eligible for FSA Reimbursement?

A Flexible Spending Account (FSA) offers a tax-advantaged way for individuals to set aside pre-tax funds to cover qualified medical and health-related expenses. This financial tool helps manage out-of-pocket healthcare costs for account holders, their spouses, and dependents. A common question arises regarding the eligibility of everyday items like disposable gloves for FSA reimbursement.

General FSA Eligibility Criteria

The Internal Revenue Service (IRS) defines what constitutes a qualified medical expense for FSA eligibility. Expenses must be primarily for medical care, including amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any structure or function of the body.

Expenses for general health or personal hygiene are not eligible. To qualify, an item or service’s primary purpose must directly relate to a medical condition or its prevention, not general wellness or cosmetic function.

Disposable Gloves and Medical Necessity

Disposable gloves used for non-medical purposes, such as household cleaning or general food handling, are not eligible for FSA reimbursement.

Disposable gloves become FSA eligible when used primarily for medical purposes, such as managing a specific medical condition, wound care, or preventing infection spread during caregiving. For example, individuals with compromised immune systems or caregivers for immunocompromised patients might use them to avoid exposure to contaminants.

IRS guidance (Announcement 2021-7) specifies that personal protective equipment (PPE), including disposable gloves, used to prevent the spread of COVID-19, is considered a medical care expense and does not require a Letter of Medical Necessity (LMN). For other medical conditions, a Letter of Medical Necessity from a healthcare provider can establish eligibility. This letter should detail the diagnosed medical condition, the specific treatment needed, and how the gloves alleviate the condition.

Purchasing and Reimbursement with Your FSA

Using FSA funds for eligible expenses involves specific steps. Many FSA plans provide a debit card, usable directly at the point of sale for eligible items, often at merchants with an Inventory Information Approval System (IIAS). Alternatively, individuals can pay out-of-pocket and submit a claim for reimbursement.

When seeking reimbursement, detailed documentation is essential. This includes an itemized receipt showing the merchant’s name, date of purchase, item description, and amount paid. Canceled checks or balance forward statements are not sufficient documentation. If a Letter of Medical Necessity was required, keep it on file as the FSA administrator may request it for verification or during a potential IRS audit.