HSA/FSA Education and References
IRS Publication 969 (2022) covers detail on Health Savings Accounts and Other Tax-Favored Health Plans here.
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Publication 969 (above) refers to covered “Medical and Dental Expenses” which are detailed in IRS Publication 502 (2022) here.
This publication identifies what may or may not be considered to be applied with HSA and FSA programs. Publication 969 describes how those programs work to receive benefit for Medical and Dental Expenses considered covered.
Generally speaking, weather or not an expense will be covered or not is based on:
(are includible) if it is “medically necessary” as a treatment for a specific disease diagnosed by a physician (such as obesity, hypertension, or heart disease) with a prescription or Letter of Medical Necessity (LMN). This includes fees you pay for membership in a weight reduction group as well as fees for attendance at periodic meetings as examples.
(are not includible) if it is for improvement of appearance, general health, or sense of well-being, such as food and beverages that substitute for what is normally consumed to satisfy nutritional needs or membership dues in a gym, health club, or spa when the expense isn't for a specific disease diagnosed by a physician. In this case for example, you can't include either the fees you pay for membership in a weight-reduction group or fees for attendance at periodic meetings.
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The following provide excerpts from the two publications mentioned above including links on each area: