IRS Releases FAQs on Medical Expenses Reimbursed for HSAs, FSAs, and HRAs Under Section 213

In a new set of frequently asked questions (FAQ), the Internal Revenue Service (IRS) addressed whether certain costs related to nutrition, wellness, and general health are medical expenses that may be paid or reimbursed using a health savings account (HSA), health flexible spending arrangement (FSA), Archer medical savings account (Archer MSA), or health reimbursement arrangement (HRA) under section 213 of the Internal Revenue Code.

Specifically, the FAQs address whether the cost of nutritional counseling, weight-loss programs, gym memberships and treatment for substance use disorders are considered medical expenses that may be paid or reimbursed.

Section 213 generally allows a deduction for expenses paid during the taxable year for medical care if certain requirements are met. Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners.