New! Patiently™ by FSA & HSA Store®: Use pre-tax dollars for weight loss treatment. | Get started today
What is a Letter of Medical Necessity (LMN)?
An LMN is a written document from a medical provider that states that a certain product is recommended to treat a specific medical condition, and enables the use of HSA funds to pay for it. An LMN is required to show that an otherwise personal expense is being purchased for medical care.
Why do I need an LMN for certain products?
Under IRS rules, some products are only eligible for HSA reimbursement when a licensed healthcare provider certifies that they are medically necessary. Some items can be used for both medical and personal purposes, and an LMN helps prove that the item is intended for medical use and is recommended by a medical practitioner to treat a specific condition.
How do I know that products requiring an LMN on HSAstore.com are eligible?
We have handpicked products that are recognized as eligible if they are purchased primarily for a medical purpose with an LMN to diagnose, treat, mitigate, or prevent a medical condition.
How do I obtain an LMN for products featured on HSAstore.com?
Your eligibility for the LMN is determined during the checkout process with a third party merchant. If your medical condition is validated through the required health questionnaire during checkout, you will be able to complete your purchase using HSA funds. If you are denied during the health questionnaire, you can still proceed with the purchase using a credit or debit card, but the item will not be eligible for HSA reimbursement.
Can I pre-qualify for an LMN before deciding to make a purchase?
No, you cannot pre-qualify for an LMN. For products featured on our site, follow the steps above when making a purchase.
What information must be included in an LMN?
LMN content will vary, but it should include key components such as: name, credentials and signature of the medical provider; the medical condition and diagnosis; the recommended medical treatment or intervention; and why the recommended treatment is necessary for the condition.
Are there expenses that an LMN cannot cover?
Yes, not just any product would become HSA eligible with an LMN. A product that is strictly cosmetic and aimed at approving appearance will not qualify, nor will products that are not legal under federal law. The IRS also has additional requirements for items like food and beverages to be reimbursable with an HSA. For some items, like mattresses, only the excess cost over the cost of a standard mattress may qualify for reimbursement.
For how long is an LMN valid?
Typically an LMN is valid for as long as the treatment is recommended by the healthcare provider.. If treatment extends beyond the stated time period, you may need to obtain a new LMN covering the new time period.
What should I do with my LMN after I make a purchase?
Always be sure to save your LMN document somewhere you can easily access it in the event you must produce documentation to the IRS related to a purchase, such as receipts and an LMN, to show the HSA distribution was for a qualified medical expense.