Health Club Dues & Fees: FSA Eligibility

Health club dues and fees with a Letter of Medical Necessity (LMN) from a medical doctor 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.

Eligibility Table

Flexible Spending Account (FSA) Limited Care FSA Dependent Care FSA Health Savings Account (HSA) Health Reimbursement Account (HRA)

Eligible

Eligible with Rx

Eligible with LMN

Not Eligible

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

 


AZ-PROD-WEB01 12/15/2017 6:19:18 AM