Is an Air Purifier FSA Eligible? Here’s What to Know

Understanding FSA Eligibility

A Flexible Spending Account (FSA) is an employer-sponsored benefit allowing individuals to set aside pre-tax money from their paychecks for qualified out-of-pocket healthcare expenses. This arrangement reduces an individual’s taxable income, effectively offering a tax advantage on the funds used for medical costs. FSAs are subject to annual contribution limits, which for 2024 are typically around $3,200.

The Internal Revenue Service (IRS) defines eligible medical expenses as amounts paid primarily for the “diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body.” This broad definition covers common healthcare costs, including doctor visits, prescription medications, dental care, and vision services. Conversely, expenses that are merely beneficial for general health, cosmetic procedures, or items not directly related to a medical condition are typically not eligible for reimbursement.

Air Purifier Eligibility Specifics

Air purifiers are generally not eligible for reimbursement through a Flexible Spending Account as a general health item. Their purchase for general well-being does not meet IRS criteria for medical care. However, an air purifier can become an eligible expense if specifically used to treat a diagnosed medical condition.

Eligibility arises when a medical professional determines the air purifier is necessary to alleviate symptoms of a specific illness. This includes conditions like severe allergies, asthma, or chronic respiratory issues. The device’s purpose must shift from general health improvement to a targeted treatment for a diagnosed condition. This typically requires specific documentation to substantiate medical necessity.

Securing a Letter of Medical Necessity

For an air purifier to qualify as an FSA-eligible expense, a Letter of Medical Necessity (LMN) is typically required. This document, provided by a licensed medical professional, certifies the air purifier is for treating or alleviating a specific medical condition. The LMN demonstrates the purchase is for medical care rather than general health benefits.

The LMN should contain specific details to meet IRS requirements. It must clearly state the patient’s diagnosed medical condition and describe how the air purifier will directly treat, cure, mitigate, or prevent that condition. The letter should also specify the recommended duration for which the air purifier is needed. Consult with the FSA plan administrator for any additional requirements, as these can vary.

FSA Reimbursement Process

Once an air purifier has been purchased and the Letter of Medical Necessity obtained, submit a claim for reimbursement. Retain all itemized receipts, as these documents are important for substantiating the expense. Receipts should clearly show the date of purchase, a description of the item, and the amount paid.

Claims can typically be submitted through an online portal, mobile application, or by mailing or faxing a claim form. Include a copy of the LMN with the itemized receipt to demonstrate the air purifier’s medical necessity. After submission, the FSA administrator will review the claim. If approved, reimbursement is typically issued via direct deposit or check within a few business days to a few weeks, depending on processing times.