Personal emergency response systems can qualify with an LMN tied to a medical condition.
IRS authority
IRS Pub. 502; LMN pathway
How to get covered
Qualifying conditionsParkinson's disease, epilepsy, severe orthostatic hypotension, or a post-stroke condition that creates a documented fall risk
What the letter must saythat a personal emergency response system is medically necessary because of the fall or medical-emergency risk the named diagnosis creates
How to askIf a fall or emergency visit is already in the chart, ask for the letter to reference it by date — a concrete incident beats a general statement about risk.
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.