Swimming Lessons: FSA Eligibility

According to Frequently Asked Questions (FAQs) released in 2023 by the IRS related to certain nutrition, wellness, and general health expenses, swimming lessons are not a qualified expense even if recommended by a doctor because the exercise is only for the improvement of general health.

What are swimming lessons?

Swimming lessons are a form of physical education that teaches an individual how to swim.

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.