Are Massage Chairs FSA Eligible for Reimbursement?

Flexible Spending Accounts (FSAs) allow individuals to set aside pre-tax money for qualified medical expenses. This arrangement reduces taxable income, leading to immediate tax savings. Many people wonder about the eligibility of various health-related purchases, including whether a massage chair can be reimbursed through their FSA.

Understanding FSA Eligibility for Health-Related Expenses

For an item or service to be considered FSA-eligible, it must meet the Internal Revenue Service (IRS) definition of a medical expense, which is primarily for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any structure or function of the body. Expenses that are merely beneficial to general health, like vitamins or general fitness programs, typically do not qualify. The IRS provides guidance on eligible expenses. While some items, such as bandages or contact lenses, are automatically eligible, others require additional documentation to prove their medical necessity. This distinction is particularly relevant for items that have both a medical and a general wellness application. When an expense falls into this dual-purpose category, specific documentation is necessary to ensure it meets IRS guidelines for reimbursement.

Making Your Massage Chair FSA Eligible

A massage chair is not considered an automatically eligible expense for FSA reimbursement. To qualify, it requires a Letter of Medical Necessity (LMN) or a prescription from a licensed healthcare provider. This documentation certifies that the massage chair is medically necessary to treat a specific medical condition, rather than being for general well-being or comfort. The LMN must clearly state the diagnosed medical condition, such as chronic back pain, arthritis, or muscle spasms, that the massage chair is intended to alleviate. It should also describe how the chair’s functions, like heat therapy or specific massage techniques, will directly contribute to the treatment or mitigation of that condition.

The licensed healthcare provider, which could be a physician, chiropractor, or physical therapist, must specify the duration for which the massage chair is recommended as part of the treatment plan. The letter should also explicitly certify that the purchase is for medical purposes and not for general health improvement or cosmetic reasons. Some FSA administrators may provide a specific form for the LMN, or the provider can submit a letter on their official letterhead, provided it includes all the necessary information. It is important to note that a new LMN may be required annually if the medical condition or treatment extends beyond the initial period specified.

Submitting Your FSA Claim

Once the massage chair has been purchased and all necessary documentation is gathered, the next step involves submitting the FSA claim for reimbursement. The claim must be accompanied by specific supporting documents to substantiate the expense. This typically includes an itemized receipt from the purchase, which clearly shows the date of sale, a description of the massage chair, the total dollar amount, and the name of the retailer.

In addition to the itemized receipt, a copy of the Letter of Medical Necessity (LMN) or prescription must be attached to the claim. This is particularly important for expenses that are not automatically approved, especially if a benefits debit card was used for the purchase. Keep copies of all submitted documentation, including the receipt and the LMN, for record-keeping purposes and in case additional verification is requested. After submission, the claim undergoes a review process to ensure compliance with IRS regulations, and processing times can vary before reimbursement is issued, usually via direct deposit or check.