Are Gloves FSA Eligible? Which Types Qualify

A Flexible Spending Account (FSA) allows individuals to set aside pre-tax dollars from their income to cover out-of-pocket medical expenses, reducing taxable income. This article clarifies the eligibility of different types of gloves for FSA reimbursement, helping consumers understand which purchases qualify.

General FSA Eligibility Guidelines

The Internal Revenue Service (IRS) outlines specific criteria for FSA eligible expenses. An item or service must primarily be for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any body structure or function. This principle is detailed in IRS Publication 502. The expense must directly relate to medical care and not simply be for general health, personal convenience, or cosmetic purposes. Common eligible expenses include doctor visits, prescription medications, and certain medical supplies that directly address a health condition.

Gloves That Qualify as Medical Expenses

Certain gloves qualify as medical expenses due to their use in healthcare or for managing medical conditions. Medical or exam gloves, such as nitrile gloves, are generally eligible, especially for protection against infection or for individuals with compromised immune systems. IRS Announcement 2021-7 clarified that personal protective equipment (PPE), including disposable gloves, used to prevent the spread of COVID-19, is considered a medical expense. These may not require a Letter of Medical Necessity (LMN).

Gloves designed for conditions like arthritis, such as compression gloves, also qualify. These gloves provide mild compression and warmth to alleviate pain and improve circulation. Gloves used to prevent exposure to severe allergens for individuals with diagnosed skin allergies or sensitivities can also be eligible, as their purpose relates to preventing a medical reaction.

Gloves That Do Not Qualify

Many gloves do not qualify for FSA eligibility because their primary purpose is not medical care. General household cleaning gloves, for instance, are used for cleaning tasks and do not address a specific medical condition. Work gloves, such as those for gardening or construction, are considered occupational or personal convenience items.

Fashion or dress gloves, sports gloves, and general winter gloves are usually for warmth, style, or athletic performance, not for treating or preventing disease. Unless there is a documented medical necessity, these general-purpose gloves are not eligible for reimbursement. Latex gloves are often listed as not eligible for FSA reimbursement.

Purchasing with Your FSA

Purchasing eligible gloves with FSA funds is straightforward. Many FSA plans provide a debit card, which allows for direct payment at the point of sale at approved merchants, including pharmacies and medical supply stores. If an FSA debit card is not used or accepted, individuals can pay out-of-pocket and submit a claim for reimbursement from their FSA administrator.

Retain all detailed, itemized receipts showing the product, purchase date, and cost for substantiation. For items not considered standard medical supplies, a Letter of Medical Necessity (LMN) from a healthcare provider may be required. This letter outlines the medical condition, recommended treatment, and how the glove addresses the condition. Always verify specific requirements with your FSA plan administrator to ensure smooth reimbursement.