Candor

Is Special education & tutoring HSA-eligible?

Only with a Letter of Medical Necessity

Specialized instruction qualifies when a doctor recommends it to treat a diagnosed learning condition and the program is medically oriented.

IRS authority

IRS Pub. 502 (special education rules)

Worth knowing

Ordinary tutoring or private-school tuition doesn't qualify.

How to get covered

  1. Qualifying conditionsdyslexia, ADHD, autism spectrum disorder, or another learning or developmental condition diagnosed by a physician or licensed psychologist
  2. What the letter must saythat specialized instruction is medically necessary to mitigate the named diagnosed condition, and that the program is designed for children with it
  3. How to askThe diagnosing psychologist's evaluation report usually already contains the recommendation — ask for it restated as a standalone letter that names the specific program.

How LMNs work — timing, renewal, and storing it with the receipt →

Category: Other · Bucket B (Eligible with a Letter of Medical Necessity)

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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.

All eligibility answers · Candor — the HSA shoebox