Are Gloves HSA Eligible? Explaining the Rules
Understand if and when gloves qualify as an HSA-eligible medical expense. Navigate IRS rules and documentation for your health savings.
A Health Savings Account (HSA) is a tax-advantaged savings account for qualified medical expenses. It is available to individuals enrolled in a high-deductible health plan (HDHP). Funds contributed to an HSA are not subject to federal income tax at the time of deposit, and any earnings within the account can grow tax-free. HSA funds roll over and accumulate year to year, providing a resource for future healthcare needs.
General HSA Eligibility Rules
For an expense to qualify for HSA reimbursement, it must primarily be for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for treatments affecting any structure or function of the body. The Internal Revenue Service (IRS) outlines these guidelines.
The “primary purpose” rule dictates that an item must be solely for medical care, not for general health improvement, cosmetic reasons, or general utility. For instance, certain over-the-counter medications are now eligible without a prescription due to the CARES Act, but their use must still align with treating or preventing a medical condition.
Specifics for Gloves
The eligibility of gloves for HSA reimbursement depends on their intended medical purpose. Gloves specifically designed and used for medical applications are HSA eligible. Examples include those for wound care, managing severe allergies, protecting compromised skin due to a medical condition, or preventing the spread of infection in a healthcare context. Medical examination gloves, including certain nitrile gloves, can qualify when used to prevent the transmission of illness or protect a patient with a weakened immune system.
Conversely, gloves primarily intended for non-medical activities are not HSA eligible. This category includes general-purpose household cleaning gloves, gardening gloves, work gloves, or fashion gloves. These items are excluded because their main function is general protection, hygiene, or aesthetic purposes, rather than direct medical care.
Documentation and Substantiation
Maintaining detailed records is important for all HSA-eligible purchases, especially for items like gloves where medical necessity may not be immediately obvious. Keep detailed receipts for every HSA transaction. These records should include the amount paid, the payee, the date of purchase, and a description of the item or service.
In some instances, additional documentation, such as a Letter of Medical Necessity (LMN) or a doctor’s note, may be required to substantiate the medical purpose of certain gloves. An LMN, issued by a licensed healthcare provider, should clearly state the medical condition, explain how the gloves alleviate or prevent the condition, and specify the duration of need. This documentation is necessary for personal records in the event of an IRS audit or a request from the HSA administrator, rather than for initial claim submission. Taxpayers should retain these records for at least seven years, aligning with the IRS audit period for tax returns.