Are Nitrile Gloves FSA Eligible?

Flexible Spending Accounts (FSAs) offer a way for individuals to pay for healthcare costs using pre-tax dollars, reducing their taxable income. Many people wonder if everyday items, such as nitrile gloves, qualify for reimbursement. Understanding eligibility criteria is important for maximizing FSA benefits. This article clarifies how eligibility is determined.

General FSA Eligibility Requirements

For an expense to be eligible for FSA reimbursement, it must meet the Internal Revenue Service (IRS) definition of “medical care,” as outlined in Internal Revenue Code Section 213(d). This definition specifies that eligible expenses are primarily for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any body structure or function. Expenses for general health or cosmetic purposes are generally not eligible unless tied to a specific medical condition.

When an item’s medical purpose isn’t obvious, a Letter of Medical Necessity (LMN) or a prescription from a licensed healthcare provider may be required. An LMN explains how the product or service is essential for treating a diagnosed medical condition, ensuring the expense aligns with IRS guidelines.

Nitrile Gloves as a Medical Expense

Nitrile gloves, in common applications like household cleaning or crafting, are not eligible for FSA reimbursement. Their eligibility changes when their primary purpose directly relates to medical care, such as for wound care, protecting an existing medical condition like severe allergies or eczema from irritants, or for caregivers assisting someone with a medical condition to prevent contamination.

To qualify for FSA reimbursement, the use of nitrile gloves must be medically substantiated. A doctor’s recommendation, prescription, or LMN may be necessary to prove their direct link to a medical condition or treatment. While some general eligibility lists may exclude them, specific medical use with proper documentation can make them eligible. Confirm with your FSA administrator, as plan policies vary regarding required documentation.

Using Your FSA for Eligible Purchases

Once an item, like medically necessary nitrile gloves, is FSA eligible, there are common methods for using your account funds. Many use an FSA debit card, linked directly to your balance. These cards are often accepted at pharmacies and merchants with an Inventory Information Approval System (IIAS) to automatically identify eligible medical items.

Even with an FSA debit card, retain all itemized receipts for purchases. Your FSA administrator may require these for “substantiation,” confirming the expense meets IRS guidelines. For purchases not made with a debit card, or if further documentation is requested, submit a claim form with supporting documents for reimbursement. Required documentation includes:

An itemized receipt showing the date of service or purchase.
The provider or merchant name.
A description of the item or service.
The amount charged.

Claims processing times typically range from two to seven business days.