Are Epsom Salts FSA Eligible for Reimbursement?

A Flexible Spending Account (FSA) allows individuals to set aside pre-tax money for eligible medical, dental, and vision expenses. This employer-sponsored benefit reduces taxable income, as contributions are not subject to federal income, Social Security, or Medicare taxes. Epsom salts, chemically known as magnesium sulfate, are a common household item often used for muscle aches and pains. Understanding their eligibility for reimbursement is important for account holders.

FSA Eligibility Criteria

The Internal Revenue Service (IRS) outlines guidelines for what qualifies as a medical expense eligible for FSA reimbursement. Expenses must primarily serve to diagnose, cure, mitigate, treat, or prevent a disease, or to affect any structure or function of the body. This distinguishes eligible medical care from expenses for general health improvement or cosmetic purposes.

Over-the-counter (OTC) medications and drugs became eligible for FSA reimbursement without a prescription. Items considered beneficial for general health, such as certain vitamins or dietary supplements, remain ineligible unless specifically recommended by a medical professional for a diagnosed condition.

For items with both medical and general wellness applications, a Letter of Medical Necessity (LMN) may be required. An LMN is a document from a doctor or other licensed healthcare provider that certifies the item or service is medically necessary to treat a specific health condition. This letter substantiates that the purchase is for a legitimate medical purpose.

Epsom Salts and FSA Coverage

Epsom salts are considered eligible for reimbursement through a Flexible Spending Account. Their eligibility stems from their recognized use in treating specific medical conditions, such as alleviating muscle soreness, joint pain, and minor injuries. When dissolved in a bath, the magnesium and sulfates are absorbed through the skin, which can help reduce inflammation and support muscle function.

To qualify for reimbursement, the use of Epsom salts must be for a medical purpose, not for general wellness, relaxation, or cosmetic enhancement. For example, using Epsom salts for a doctor-recommended soak to address a sprain or muscle strain would be eligible. If there is any ambiguity regarding the product’s primary use or if your FSA administrator requires further substantiation, a Letter of Medical Necessity can be provided.

A valid LMN for Epsom salts should clearly state the specific medical condition being treated and describe how the Epsom salts are recommended as part of the treatment plan. This includes details such as the recommended frequency of use and the expected duration of treatment. The LMN serves as verification that the expense is directly related to a medical need, ensuring compliance with IRS regulations.

Reimbursing Through Your FSA

To receive reimbursement for eligible Epsom salt purchases, or any other FSA-eligible expense, accurate and detailed documentation is necessary. The primary form of documentation is an itemized receipt. This receipt must clearly show the date of purchase, the name of the merchant, a description of the item purchased, and the total amount paid.

Credit card receipts or canceled checks alone are insufficient, as they often lack the detailed itemization required by FSA administrators. If an LMN was required for the Epsom salts, a copy of this letter must also be submitted along with the itemized receipt. It is advisable to keep copies of all submitted documentation for personal records.

Claims can be submitted through various methods, including online portals, mobile applications, mail, or fax. Many FSA plans offer an FSA debit card, which can be used directly at qualified merchants for eligible purchases, potentially reducing the need for manual claim submissions. Reimbursement processing times range from a few business days, often between two to five days for online submissions.