Legal Disclaimer 

This article is for informational purposes only and should not be considered legal, tax, or financial advice. Always consult with a qualified tax professional, attorney, or your HSA/FSA/MSA plan administrator before making decisions regarding medical expense reimbursements.

Introduction

Health Savings Accounts (HSAs), Flexible Spending Accounts (FSAs), and Medical Savings Accounts (MSAs) offer tax advantages for individuals looking to cover medical expenses. However, there is often confusion regarding which items qualify for reimbursement. One such item is an eye wash station—a device commonly used to flush out irritants or debris from the eyes. But does this qualify as a medical expense under IRS guidelines? Let's explore the answer based on IRS Publication 502, Publication 969, and other relevant guidance.

Understanding Qualified Medical Expenses

To be eligible for reimbursement from an HSA, FSA, or MSA, an expense must primarily serve a medical purpose. The IRS defines medical expenses as costs for "the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body" (Publication 502).

Key Considerations for Eye Wash Station Eligibility

Primary Purpose Matters

If the eye wash station is primarily used to treat a medical condition, such as allergy-related eye irritation, it has a stronger case for eligibility.

If it is used for workplace or home safety (e.g., preventing injury while working with hazardous materials), the IRS may consider it a personal protective item rather than a medical expense.

Doctor's Recommendation Strengthens Eligibility

A physician’s note or prescription stating that an eye wash station is necessary for treating a medical condition (such as chronic dry eye or severe allergies) can help establish its eligibility.

IRS Guidance on Similar Expenses

Eye Exams: The IRS states that eye exams are eligible because they help diagnose a medical condition.

Over-the-Counter (OTC) Medications: Nonprescription items are typically not reimbursable unless they are used to treat a specific medical condition.

Therapy Treatments: Only reimbursable if used for treating a diagnosed disease or condition.

These principles suggest that an eye wash station could qualify if it is recommended for a specific medical need.

FSA & MSA Considerations

The same general rules apply to FSAs and MSAs. These accounts reimburse medical expenses that align with IRS guidelines. The primary determining factor remains medical necessity—a personal safety device may not qualify, but an item recommended for treating an eye condition is more likely to be covered.

Final Verdict: Is an Eye Wash Station HSA/FSA/MSA Eligible?

Yes, if the primary use is for treating a medical condition such as severe allergies or another diagnosed condition, especially if recommended by a doctor.

No, if the primary use is general safety or accident prevention while working with hazardous materials (Sorry DIYers).

Conclusion

If you are considering purchasing an eye wash station and hoping for HSA/FSA/MSA reimbursement, evaluate why you need it. If you have a documented medical condition that justifies its use, you have a strong case for eligibility. When in doubt, consult a tax professional or your plan administrator for confirmation.

By understanding these IRS guidelines, you can make an informed decision and maximize your tax-advantaged health benefits effectively.

Supporting IRS References

• IRS Publication 502 - Medical and Dental Expenses
• IRS Publication 969 - Health Savings Accounts and Other Tax-Favored Health Plans
• IRS FAQs on Medical Expenses
• IRS HSA, MSA, and FSA Eligibility Guidelines