Can You Use an HSA for an Electric Toothbrush?
Navigate HSA eligibility for personal health items. Learn what qualifies, the exceptions, and how to document your medical expenses.
A Health Savings Account (HSA) offers a unique way for individuals to save and pay for qualified medical expenses with significant tax advantages. These accounts are designed to work in conjunction with high-deductible health plans, allowing contributions to be made on a pre-tax basis, grow tax-free, and be withdrawn tax-free for eligible healthcare costs. Understanding what expenses qualify for HSA funds is essential for maximizing these benefits and ensuring compliance with Internal Revenue Service (IRS) regulations.
Understanding HSA Eligible Expenses
The IRS defines a “qualified medical expense” as a cost primarily incurred for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for affecting any structure or function of the body. Expenses must be for medical care, not for general health improvement, cosmetic purposes, or general wellness. Common HSA-eligible expenses include doctor visits, prescription medications, hospital stays, and medical equipment. The expense must address a specific physical or mental defect or illness.
Dental Care and HSA Eligibility
Many dental treatments are considered qualified medical expenses and are eligible for HSA use. Routine check-ups, cleanings, X-rays, fillings, root canals, and extractions are generally covered. Orthodontic treatments, such as braces or clear aligners, are also typically eligible, particularly when addressing medical issues like misaligned teeth. However, expenses for general oral hygiene products like regular toothpaste, floss, or mouthwash are not typically HSA eligible, as they are considered everyday personal care items.
Electric Toothbrushes and HSA Rules
Electric toothbrushes are generally classified as items for general oral hygiene, making them typically ineligible for HSA reimbursement. However, an electric toothbrush can become HSA eligible if a qualified medical professional, such as a dentist, doctor, or orthodontist, prescribes it as medically necessary to treat a specific medical condition or dental issue.
For example, an electric toothbrush might be deemed medically necessary for individuals with severe gum disease, specific orthodontic needs, or physical limitations that prevent effective manual brushing. To substantiate this medical necessity, a Letter of Medical Necessity (LMN) or a prescription from the healthcare provider is required. This document should include the patient’s name, a specific diagnosis, details of the item prescribed, the duration for which it is needed, and the healthcare provider’s signature.
Documentation for HSA Purchases
Maintaining records for all HSA expenses is important. Account holders should retain all receipts for purchases made with HSA funds. If an item, such as an electric toothbrush, required a prescription or an LMN to qualify, a copy of that document should be kept securely with the corresponding receipt.
This record-keeping is important for potential IRS audits. The IRS requires taxpayers to maintain sufficient records to demonstrate that HSA distributions were used exclusively for qualified medical expenses. While you may not need to submit these documents to your HSA administrator unless requested, having them readily available can prevent penalties if your tax return is audited. Taxpayers typically need to keep these records for at least seven years, as the IRS can audit returns for that period.