Mattress: FSA Eligibility

Mattresses 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). 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) written by a medical doctor 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 doctor 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.

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.

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 doctor may be able to recommend a specific type of mattress that will treat or alleviate a medical condition.

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

Legal Information / Regulations

Revenue Ruling 55-261

 


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