Candor

Is Fitness trackers & smart rings (Oura, Whoop, Fitbit) HSA-eligible?

Only with a Letter of Medical Necessity

General-wellness wearables are NOT directly eligible. With a Letter of Medical Necessity tying the device to treatment of a diagnosed condition, they can qualify.

IRS authority

IRS Pub. 502 (general-health exclusion); LMN pathway

Worth knowing

The LMN must precede the purchase and be renewed; keep it with the receipt.

How to get covered

  1. Qualifying conditionsatrial fibrillation or another diagnosed arrhythmia, sleep apnea, or a cardiac condition your provider is actively monitoring
  2. What the letter must saythat continuous heart-rate or sleep monitoring from the specific device is medically necessary to manage your diagnosed arrhythmia or sleep apnea
  3. How to askAsk at the follow-up visit where your provider already reviews your monitoring data, and name the exact device you plan to buy so the letter matches the receipt.

How LMNs work — timing, renewal, and storing it with the receipt →

Category: Recovery · Bucket B (Eligible with a Letter of Medical Necessity)

Related answers

Gym membershipsPeloton & home exercise equipmentMassage guns (Theragun, etc.)Massage therapyVitamins & supplements (general)Cold plunges & saunas
Got an LMN?

Log the receipt now so you have proof when you claim it back.

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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.

All eligibility answers · Candor — the HSA shoebox