Mattress purchase

Question

Are mattresses eligable for purchase with HSA funds if you have chronic back issues and history of surgery

Trey Tompkins · Answer

There is no recent formal IRS guidance regarding the specific deductibility for mattresses as medical expenses (the same standard that would apply to HSA distributions). Representatives from the IRS have informally indicated that in rare cases, a portion of the expenditure might qualify if a unique type of mattress is prescribed by a physician to treat a specific medical condition. In providing that advice, the IRS officials indicated the excess cost of the special mattress over the cost of a regular mattress would qualify. In order to support the expense as HSA eligible, in the event of an audit, a taxpayer should be prepared to provide the IRS with adequate documentation of the medical purpose of the mattress purchased and the cost of a regular mattress (which would be offset against the purchase price of the special mattress to come up with the portion of the cost that the IRS would consider to be "medical").