Percussion massagers can qualify with an LMN for a specific musculoskeletal condition.
IRS authority
IRS Pub. 502; LMN pathway
How to get covered
Qualifying conditionschronic lower-back pain, fibromyalgia, plantar fasciitis, or a specific injury under active rehabilitation
What the letter must saythat at-home percussive massage is medically necessary to treat that named musculoskeletal condition
How to askPhysical therapists often recommend one out loud during rehab — ask for the same recommendation on letterhead from the PT or the physician overseeing your care.
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.