Can You Use an HSA to Buy an Air Purifier?

Health Savings Accounts (HSAs) offer a tax-advantaged way to save and pay for qualified medical expenses. Many individuals wonder if specific purchases, like an air purifier, can be covered by these accounts. While HSAs are designed for healthcare costs, the eligibility of items such as an air purifier depends on specific Internal Revenue Service (IRS) guidelines and individual medical necessity.

Understanding HSA-Eligible Medical Expenses

An HSA-eligible medical expense is defined by the IRS as costs paid for the “diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.” This definition covers a wide array of healthcare services and products. Common examples of clearly eligible expenses include doctor visits, prescription medications, dental care, and vision care.

The IRS outlines these eligible expenses in Publication 502, “Medical and Dental Expenses.” Expenses must be primarily for medical care, distinguishing them from those incurred for general health, comfort, or cosmetic purposes. For instance, while a physical therapy session for an injury is eligible, a gym membership for general fitness is not, even with a medical recommendation.

Determining if an Air Purifier Qualifies

An air purifier is not automatically considered an HSA-eligible expense because it can be seen as a general household item that benefits overall well-being. To qualify, its primary purpose must be for the treatment, diagnosis, mitigation, or prevention of a specific medical condition. This means the air purifier must address a diagnosed illness, not merely contribute to general health or comfort.

Eligibility often hinges on demonstrating that the air purifier is medically necessary for conditions such as severe allergies, asthma, chronic respiratory issues, or extreme environmental sensitivities. For example, if a medical professional determines that an air purifier will directly alleviate symptoms or prevent exacerbations of a patient’s diagnosed respiratory illness, it may qualify.

A crucial requirement for an air purifier to be HSA-eligible is a Letter of Medical Necessity (LMN) or a prescription from a qualified healthcare provider. This document, typically from a doctor, allergist, or pulmonologist, must clearly state the patient’s specific diagnosis and explain why the air purifier is medically necessary for that condition, detailing how it will “mitigate” or “treat” the illness. It should also include a recommendation for a specific type or feature of the air purifier if relevant. This ensures the purchase is directly tied to a medical need rather than general wellness.

Required Documentation and Record-Keeping

Maintaining thorough records is essential for all HSA-related expenses, particularly for purchases like air purifiers that are not self-evidently medical. Proper documentation is required to substantiate the expense to your HSA administrator or the IRS in the event of an audit.

Documents to retain include the original Letter of Medical Necessity or prescription from your healthcare provider. The itemized receipt for the air purifier purchase, showing date, vendor, item description, and cost, is also required. Proof of payment from your HSA, such as a debit card statement or bank statement showing reimbursement, should be kept. It is advisable to keep these records for at least three years from the tax filing deadline.

Using Your HSA Funds for the Purchase

Once an air purifier is deemed eligible and all necessary documentation has been secured, using your HSA funds for the purchase involves straightforward steps. There are two methods for accessing your HSA funds. One option is to use your HSA debit card or checks directly at the time of purchase.

Alternatively, you can pay for the air purifier out-of-pocket using personal funds and then submit a claim to your HSA administrator for reimbursement. This method allows you to pay yourself back from your HSA for the qualified medical expense. Regardless of the payment method, it is important that the expense was incurred after your HSA was established to ensure tax-free distributions.