Qualifying conditionscoronary artery disease, obesity, hypertension, or a mobility-limiting condition that makes getting to a gym impractical
What the letter must saythat home exercise equipment is medically necessary to treat the named diagnosis, and why exercising at home rather than at a facility is required
How to askAsk your provider to address the home-versus-gym question directly — on equipment this expensive, that clause is the part reviewers push on.
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.