Swimming Lessons: FSA Eligibility

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

What are swimming lessons?

Swimming lessons are a form of physical education that teaches an individual how to swim. They are considered eligible for reimbursement with a consumer-directed healthcare account, if a medical professional has provided a Letter of Medical Necessity (LMN) stating that swimming lessons are needed for the treatment of a medical condition.

Swimming lessons for general wellbeing are not eligible for reimbursement. An example of a medical condition for which swimming lessons may be considered a form of treatment, and therefore eligible, is a physical disability or physical injury for which rehabilitation in the water is medically preferred. If a medical professional makes the determination that swimming lessons are a necessary form of treatment, they can provide a letter of medical necessity.

Swimming lessons are available for infants, children and adults. Swimming lessons are also often taught in public education institutions, and in many countries a certain level of swimming proficiency is expected by the time of graduation from the public education system. Swim lessons reduce the risk of drowning significantly, and increase confidence in the water. If an individual has trouble staying physically active on land due to an injury or a medical condition, swimming lessons may be an effective way to teach an individual to maintain a level of physical activity, musculoskeletal health, and cardiovascular health. In the United States, the American Red Cross has defined levels of swim proficiency ranging from levels 1 through 6.

Eligibility Table

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


Eligible with Rx

Eligible with LMN

Not Eligible

Specifically Not Covered

Swim lessons for general wellbeing are not eligible.

AZ-PROD-WEB02 10/19/2018 10:06:37 PM