Consumer baby monitors are general care items; medical-grade monitoring with an LMN for a diagnosed condition can qualify.
IRS authority
IRS Pub. 502; LMN pathway
How to get covered
Qualifying conditionsapnea of prematurity, a congenital heart defect, or another infant condition your pediatrician is actively monitoring
What the letter must saythat at-home monitoring of your child's oxygen saturation or heart rate is medically necessary for the named diagnosis
How to askAsk at NICU discharge or the first pediatric follow-up — monitoring instructions given at discharge are the easiest to get restated in writing.
Informational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-08-15, last verified July 2026.