Athletic apparel is a personal expense — not eligible even with a doctor's exercise recommendation.
IRS Pub. 502 (personal expense rule)
Prescribed orthopedic footwear differs — see orthotics.
This one doesn't qualify, but a lot of similar items do.
Browse HSA-eligible items →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.