Ear Piercing: HSA Eligibility

How is ear piercing done?

While today ear piercing is one of the most common forms of body modification, the practice dates back thousands of years to the earliest humans with anthropologists finding evidence of pierced ears on mummies dating back 5,000 years and graphic detail of their use in paintings and wall reliefs from many world cultures. Some prominent examples include ancient Persian tribes piercing the ears of their warriors, while in the Roman Empire earrings were seen as a status symbol. Countless world cultures have placed some sort of religious or societal influence on body modification, and ear piercing is just one step in that long tradition (BUSTLE).

However, in the world of consumer-directed healthcare accounts, ear piercing has no role in modern medicine and is not eligible for reimbursement. Under IRC 213(d)(1), "medical care includes amounts paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body." This includes medical equipment, supplies and devices. Because ear piercing does not contribute to the prevention or care of a legitimate medical condition and is pursued primarily for cosmetic purposes, it would not fall under the classification of products and services eligible for reimbursement with consumer-directed healthcare accounts.