Can I Buy an Air Purifier With an HSA?

A Health Savings Account (HSA) offers a tax-advantaged way to save for and pay qualified medical expenses. Many wonder if everyday health-related purchases, like air purifiers, are covered. While an air purifier seems beneficial for general well-being, its eligibility for HSA funds depends on specific Internal Revenue Service (IRS) guidelines. Understanding these rules is essential for proper HSA fund use.

Understanding Health Savings Accounts

Health Savings Accounts (HSAs) are tax-advantaged savings accounts for current and future medical expenses. Eligibility requires coverage by a high-deductible health plan (HDHP) and not being enrolled in Medicare. Contributions to an HSA are tax-deductible, funds grow tax-free, and withdrawals for qualified medical expenses are also tax-free.

HSA funds must be spent on “qualified medical expenses,” as defined by the IRS. These expenses are outlined in IRS Publication 502, covering costs for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any part or function of the body. Expenses that are merely beneficial to general health, such as vitamins or a gym membership for general fitness, are not considered qualified medical expenses unless specific conditions are met.

When Air Purifiers Qualify

Air purifiers are not considered qualified medical expenses if purchased for general health improvement or comfort. The IRS stipulates that medical expenses must be primarily for the prevention or alleviation of a specific disease, not general well-being. Therefore, a standard air purifier purchase does not qualify.

An exception exists if an air purifier is prescribed by a medical professional to treat a specific medical condition. This could include conditions like severe asthma, chronic allergies, or other respiratory issues where environmental controls are medically necessary. The primary purpose of the air purifier must be to treat or mitigate a diagnosed illness, not just to improve air quality generally.

To substantiate medical necessity, a “Letter of Medical Necessity” (LMN) or prescription from a licensed healthcare provider is required. This document proves the air purifier is medically necessary for a specific condition. The LMN should clearly state the patient’s diagnosis and explain how the air purifier treats or alleviates the condition. It must include the provider’s signature, date, and may specify recommended duration of use. The air purifier must be purchased after the LMN is obtained.

Using Your HSA Funds

Once an air purifier qualifies as a medical expense with documentation, several methods exist to use HSA funds for purchase. The most direct method is using an HSA-linked debit card at the point of sale, if accepted. This allows for immediate payment directly from the account.

Alternatively, pay out-of-pocket and reimburse yourself from your HSA. This process involves logging into the HSA plan administrator’s online portal or submitting a claim form. Retain all documentation, including the purchase receipt for the air purifier and the Letter of Medical Necessity, as proof of the qualified expense.

Maintaining thorough records is essential for all HSA transactions, particularly for non-standard qualified expenses like air purifiers. The IRS requires account holders to keep records demonstrating that distributions were used exclusively for qualified medical expenses and were not reimbursed from another source or taken as an itemized deduction. These records are essential in the event of an IRS audit, as a 20% penalty, in addition to income tax, can be applied to withdrawals that cannot be proven as qualified medical expenses. While there is no time limit to reimburse oneself for qualified medical expenses incurred after the HSA was established, retaining documentation for several years is advisable.