Is Epsom Salt an HSA Eligible Medical Expense?
Can you use your HSA for Epsom salt? Learn the IRS criteria for medical expense eligibility and what documentation is needed.
Health Savings Accounts (HSAs) offer a tax-advantaged way to save and pay for qualified medical expenses with pre-tax contributions, tax-free growth, and tax-free withdrawals for eligible expenses. A common question arises when considering everyday items, such as Epsom salt, and whether they qualify for HSA reimbursement.
Understanding HSA Eligible Expenses
Health Savings Account funds are designated for “qualified medical expenses” as defined by the Internal Revenue Service (IRS). These are costs for the diagnosis, cure, mitigation, treatment, or prevention of disease, as well as expenses for treatments affecting any structure or function of the body. These expenses typically encompass various medical services, prescription medications, and certain medical devices. IRS Publication 502 provides detailed information on what constitutes medical care.
Epsom Salt and Medical Necessity
Epsom salt, or magnesium sulfate, is often used for soothing aches and pains. While many over-the-counter (OTC) medicines can be HSA-eligible, their qualification depends on specific conditions. For Epsom salt to be considered a qualified medical expense, it must be used for a therapeutic purpose, such as reducing inflammation or relieving muscle tension related to a medical condition.
To establish medical necessity, a Letter of Medical Necessity (LMN) from a healthcare provider is typically required. An LMN is a written statement from a healthcare provider specifying the medical condition for which Epsom salt is used and explaining its medical necessity. For instance, it might detail its use for muscle soreness, joint pain, or minor injuries. The LMN must clearly link the use of Epsom salt to a specific medical issue, not for general wellness or cosmetic purposes. Without this documentation, Epsom salt is generally not considered an HSA-eligible expense.
Claiming Reimbursement for Epsom Salt
When using HSA funds for medically necessary Epsom salt, maintain detailed records. This includes the original receipt for the Epsom salt purchase and the Letter of Medical Necessity (LMN) from your healthcare provider. The LMN should be dated and kept with purchase documentation.
If you use an HSA debit card for the purchase, these records should be securely stored for potential IRS audits. For those who pay out-of-pocket and seek reimbursement, the LMN and receipt are necessary to submit a claim to your HSA administrator. These documents also justify withdrawals if your account is audited. Many HSA administrators provide portals or forms for submitting reimbursement claims, making the process straightforward once documentation is complete.