Health Club Dues & Fees: FSA Eligibility

Health club dues and fees with a Letter of Medical Necessity (LMN) are eligible for reimbursement with a flexible spending account (FSA), health savings account (HSA), a health reimbursement arrangement (HRA). Health club dues and fees are not eligible with a dependent care flexible spending account (DCFSA) or a limited care flexible spending account (LCFSA).

What are health club dues and fees?

Health club dues and fees are the costs to join a health club, fitness center, gym, or community center with access to recreational and fitness equipment. Health club dues and fees are the cost of membership, usually in the form of a monthly cost, plus an additional signup fee. Health club dues and fees may also include special additional costs for access to specific equipment, or a pool, a training area, or fitness classes.

Health club/gym fees and dues are sometimes eligible, if a doctor's note indicates fees are needed to treat a medical condition, and the individual would otherwise not have purchased the item 'but for' the medical condition. These expenses are ineligible if for general health. Examples of a fee for a health club related expense that a doctor might write a Letter of Medical Necessity (LMN) for include water fitness classes for a rehabilitation after surgery.

Only with a Letter of Medical Necessity (LMN) can expenses related to a health club due or fee be considered eligible for reimbursement with a consumer-directed healthcare account. Within the range of health club dues and fees-related expenses, the only expenses that may be reimbursed are those which treat or alleviate a specific medical condition, illness or disease (Investopedia).

Specifically Not Covered

Health club dues for promotion of general health, and not for the treatment of a medical condition are not eligible.

Legal Information / Regulations

Information Letter 2010-0175



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