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 Pub. 502 (general-health exclusion); LMN pathway
The LMN must precede the purchase and be renewed; keep it with the receipt.
A licensed provider documents that this expense treats or mitigates a specific diagnosed condition, before you buy. Keep the letter with your receipt — it's your audit defense.
Vault the receipt in Candor and reimburse yourself tax-free — this year or in 20 years. No deadline (IRS Notice 2004-50, Q&A 39).
Start your shoebox — freeInformational only — not tax, legal, or medical advice. Consult a qualified tax professional about your situation. Rules version 2026-07-16, last verified July 2026.