Can You Buy an Air Purifier With HSA Funds?

Health Savings Accounts (HSAs) offer a valuable financial tool for managing healthcare costs with tax advantages. They allow individuals to save and pay for qualified medical expenses with pre-tax dollars. Many people wonder if specific health-related purchases, such as air purifiers, can be covered by these accounts.

Understanding Health Savings Accounts and Eligible Expenses

A Health Savings Account is a tax-advantaged savings account established for individuals enrolled in a High-Deductible Health Plan (HDHP). To be eligible for an HSA, an individual must be covered by an HDHP, which typically features higher annual deductibles than traditional health plans but often comes with lower monthly premiums. In 2025, an HDHP must have a minimum deductible of $1,650 for individuals and $3,300 for families, with maximum out-of-pocket limits of $8,300 and $16,600, respectively.

Funds contributed to an HSA are not subject to federal income tax at the time of deposit, and the money can grow tax-free. Withdrawals are also tax-free, provided they are used for qualified medical expenses as defined by the Internal Revenue Service (IRS). These are broadly defined as costs for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any structure or function of the body. Common examples include doctor visits, prescription medications, dental care, and vision services.

Conditions for Air Purifier Eligibility

Air purifiers are generally not considered eligible medical expenses for HSA reimbursement by default. They typically fall under general health or comfort items, which are not covered. However, an air purifier can become an eligible expense if it is primarily used to treat or prevent a specific medical condition. This applies to conditions like severe allergies, asthma, COPD, or other respiratory issues where air quality directly impacts health.

For an air purifier to qualify, a “Letter of Medical Necessity” (LMN) or a prescription from a qualified healthcare provider is typically required. It certifies that the air purifier is medically necessary to treat or alleviate a diagnosed medical condition. The LMN must clearly state the patient’s specific diagnosis and explain how the air purifier will directly address or mitigate the condition’s symptoms. It must demonstrate that the purchase is for medical treatment and not merely for general well-being or comfort.

The LMN must include the healthcare provider’s name, qualifications, and signature, along with a description of the recommended treatment and its duration. For instance, it might detail how an air purifier helps reduce allergens for an individual with severe allergies, preventing asthma attacks or other respiratory distress. Without this medical justification from a healthcare professional, the air purifier purchase will not be eligible for HSA reimbursement.

Documentation and Reimbursement Steps

Once a healthcare provider determines an air purifier is medically necessary and provides a Letter of Medical Necessity (LMN), careful documentation is essential for HSA reimbursement. Obtain the LMN before purchasing the air purifier to ensure eligibility. Maintain thorough records, including the itemized purchase receipt and a copy of the LMN, for potential verification.

Two primary methods are available to utilize HSA funds. You can use an HSA debit card directly at the time of purchase, if the vendor accepts it for qualified medical expenses. Alternatively, pay for the air purifier out-of-pocket and then submit a claim for reimbursement to the HSA administrator. This process involves logging into the HSA provider’s online portal, entering expense details, and uploading supporting documentation like the receipt and LMN.

Reimbursement processing times can vary, often ranging from a few business days to approximately two weeks. It is important to note that there is generally no time limit for reimbursing yourself for qualified medical expenses, provided the expense was incurred after your HSA was established. Retain all documentation for your records, as the IRS may request proof of eligibility during an audit. Failure to provide adequate documentation for non-qualified expenses can result in the reimbursed amount being subject to income tax and a 20% penalty.