Can You Use an FSA Card for Massage Therapy?
Navigate the requirements for FSA coverage of massage therapy. Understand eligibility and the process to claim reimbursement for your care.
A Flexible Spending Account (FSA) is a tax-advantaged savings account designed for healthcare expenses. It allows individuals to set aside pre-tax money from their paycheck to cover qualified medical costs, reducing taxable income. This article explores whether massage therapy qualifies as an eligible FSA expense.
Understanding FSA Eligibility for Massage
For massage therapy to be eligible for Flexible Spending Account (FSA) reimbursement, it must meet “medical necessity” criteria. This distinguishes therapeutic massage from general relaxation or spa services. Medical necessity means the massage is prescribed as treatment for a specific medical condition, injury, or illness, not for general well-being or stress reduction.
Therapeutic massage is medically necessary when it addresses a diagnosed health issue. This includes treating chronic back pain, muscle injuries, or stress-related conditions when a physician determines it is part of a treatment plan. The Internal Revenue Service (IRS) defines medical care as amounts paid for diagnosis, treatment, or prevention of disease, or affecting any structure or function of the body. Therefore, the massage must directly relate to one of these purposes.
The massage type must align with its therapeutic intent. While general “relaxation massage” typically does not qualify, specific modalities like deep tissue or trigger point therapy may be eligible if prescribed for a particular condition. The focus remains on the medical benefit derived from the treatment, not simply the experience of the service. Understanding these criteria helps determine if a massage expense is FSA-eligible.
Securing a Letter of Medical Necessity
A Letter of Medical Necessity (LMN) is often required to substantiate massage therapy as a legitimate medical expense for FSA purposes. This letter explains why the massage treatment is necessary for a specific medical condition. Obtaining an LMN ensures proper documentation before seeking reimbursement.
The LMN must be issued by a licensed healthcare provider qualified to diagnose and treat the condition. This typically includes a physician, chiropractor, or physical therapist, depending on the condition and provider’s scope of practice. The provider’s professional judgment is essential in determining the medical necessity of the massage therapy.
The LMN must contain specific information to be considered valid by an FSA administrator. It should include a clear diagnosis of the medical condition and a detailed explanation of how massage therapy is a necessary treatment for that condition. The LMN must also specify the recommended type of massage, duration, and frequency of treatments. For instance, it might prescribe “weekly 60-minute therapeutic massages for three months.” The letter must bear the healthcare provider’s signature and the date it was issued.
Submitting Claims for Reimbursement
After receiving massage therapy and securing necessary documentation, including a Letter of Medical Necessity, submit claims for reimbursement. Two methods exist for utilizing FSA funds for eligible massage expenses. One method is using the FSA debit card directly at the time of service, if the massage provider accepts it and processes FSA payments.
Even when using an FSA card, retain all receipts and the Letter of Medical Necessity. FSA administrators may request documentation to verify transaction eligibility, and having these records prevents delays or issues. These records prove the expense was medically necessary and properly incurred.
For out-of-pocket payments, individuals must submit a claim for reimbursement to their FSA administrator. This process involves gathering all required documentation, including detailed receipts showing the date, service description, and amount paid, along with the Letter of Medical Necessity. Many FSA administrators offer online portals where claims can be submitted electronically by uploading scanned documents. Alternatively, claims can be submitted via mail or fax using a physical claim form. After submission, the administrator reviews the claim and, if approved, reimburses the funds, which can take several business days to process.