Tutoring: FSA Eligibility

Tutoring with a Letter of Medical Necessity (LMN) from a medical doctor is eligible for reimbursement with a flexible spending account (FSA), health savings account (HSA), a health reimbursement arrangement (HRA). Tutoring is not eligible with a dependent care flexible spending account (DCFSA) or a limited care flexible spending account (LCFSA).

What is tutoring?

Tutoring is private, individual education for a child and/or student. Tutoring is not normally considered eligible for reimbursement with a consumer-directed healthcare account, but tutoring exceptions exist. Expenses for hiring a tutor for a child or student may be eligible for reimbursement if the child or student has been diagnosed with a learning disability caused by mental or physical impairments. This also includes nervous system disorders. Learning disabilities diagnosed by a medical doctor can allow for the doctor to write a letter of medical necessity stating that a specially trained tutor is required to help the learning-disabled individual receive an education. In this scenario, tutoring would be considered eligible for reimbursement with a consumer-directed healthcare account, because it is considered medically necessary.

A tutor expense that is eligible for reimbursement must cover the costs of a tutor who has been specially trained and, where possible, qualified or licensed to work with the learning disability of the individual in need of tutoring. Examples of this might be teaching braille reading and writing to a visually impaired person, teaching lip reading to a hearing impaired person, giving remedial language training to a person with a speech impediment or other impediment caused by a birth defect, etc. Schools and institutions that primarily address a child's attitude towards schooling and education are not eligible expenses normally. They may be considered eligible of the primary purpose and benefit of that schooling is to address a child's learning disability, rather than their attitude.

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

 


AZ-PROD-WEB01 11/18/2017 12:12:04 PM