Mattress: FSA Eligibility

Mattress: requires a Letter of Medical Necessity (LMN) to be eligible with a Flexible Spending Account (FSA)

Mattresses 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). Mattresses are not eligible with a dependent care flexible spending account (DCFSA) or a limited care flexible spending account (LCFSA).

What are mattresses?

A mattress is a big chunk of soft material that is nicer to sleep on than the ground. A mattress can be considered eligible for reimbursement with a Letter of Medical Necessity (LMN) for the treatment or alleviation of a specific medical condition of a disease. Reimbursement with a consumer-directed healthcare account may only account for the cost of mattress components above and beyond normally priced components that would be used in a mattress constructed for normal health purposes. The most common mattress which a medical professional might write a Letter of Medical Necessity (LMN) for is a mattress built especially for an arthritic spine. There are other medical conditions which may similarly benefit from the use of a specially constructed mattress, too. Regardless of the situation, a mattress expense is only eligible when its components and construction costs exceed those of a standard mattress for general health (NBC News).

Mattresses come in a variety of shapes and sizes and configurations. The word mattress comes from an Arabic term meaning "something thrown down" in reference to a cushion. Historically, mattresses contained materials such as hair, straw, or feathers. Today, mattresses incorporate separate materials in their inner and outer cores. The inner core can include anything from a spring to latex, viscoelastic or other polyurethane foams. There are also newly common all-foam mattresses as well (The Spruce).

There are a variety of other components in mattresses such as the upholstery, fabric cover, foundation, and many different types of coils that rest inside the mattress. A medical professional may be able to recommend a specific type of mattress that will treat or alleviate a medical condition.

Legal Information / Regulations

Revenue Ruling 55-261