Are Nitrile Gloves an HSA-Eligible Medical Expense?

A Health Savings Account (HSA) provides a tax-advantaged way for individuals to save and pay for qualified medical expenses. These accounts are typically available to those enrolled in a high-deductible health plan. This article clarifies the eligibility of nitrile gloves as a medical expense under HSA guidelines.

HSA Eligibility Requirements for Medical Supplies

The Internal Revenue Service (IRS) defines qualified medical expenses as costs incurred for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for treatments affecting any part or function of the body. IRS Publication 502 provides details on these qualifying costs.

Over-the-counter (OTC) medical supplies generally qualify if their primary purpose is medical care. This includes OTC medications and menstrual products, which do not require a prescription. Expenses must be primarily for medical care, not for general health, cosmetic purposes, or items that merely promote general well-being. For instance, vitamins are not eligible unless prescribed to treat a specific medical condition.

Determining Eligibility for Nitrile Gloves

Nitrile gloves are HSA-eligible when used primarily for medical care, aligning with IRS guidelines for disease prevention or treatment. For example, they meet medical necessity criteria if used for wound care, handling medical devices, or protecting an individual with a compromised immune system from infection. Eligibility hinges on this direct medical application, not general household or non-medical uses like cleaning or crafting.

IRS Announcement 2021-7 designated personal protective equipment (PPE), including disposable gloves, purchased to prevent the spread of COVID-19, as a qualified medical expense. This guidance was made effective retroactively to January 1, 2020. Nitrile gloves used as PPE to prevent disease transmission are therefore HSA-eligible. While a doctor’s note or Letter of Medical Necessity (LMN) can strengthen the claim for dual-use items, it is not always mandatory for items explicitly covered as PPE for disease prevention.

Purchasing and Record Keeping with Your HSA

Using HSA funds for eligible expenses can be done in a few ways. Many HSA administrators provide a debit card for direct payment at the point of sale. Alternatively, individuals can pay for qualified expenses out-of-pocket and seek reimbursement from their HSA, either by transferring funds to their personal bank account or submitting a claim to their administrator.

Maintaining thorough records is important for all HSA transactions. The IRS requires documentation to prove that distributions from an HSA were used exclusively for qualified medical expenses. This documentation should include itemized receipts detailing the amount paid, the payee’s name, and the transaction date. Retain these records, including any relevant doctor’s notes or prescriptions, for at least three years to prepare for potential IRS audits. If you cannot prove a distribution was for a qualified medical expense, the amount may become taxable income and subject to a 20% penalty if you are under age 65.