What You Need to Know
Wheelchairs and mobility aids are qualified medical expenses because they compensate for a physical disability or condition. The IRS considers these devices medically necessary when prescribed or used to address a mobility limitation. This includes both manual and powered wheelchairs, walkers, rollators, canes, crutches, and mobility scooters. Accessories and modifications are also eligible, including wheelchair cushions, ramps, and vehicle modifications needed to accommodate the equipment. Because powered wheelchairs and scooters can cost $1,500 to $30,000, using HSA funds provides significant tax savings.
What Qualifies
- ●Manual wheelchairs and transport chairs
- ●Powered (electric) wheelchairs and mobility scooters
- ●Walkers and rollators
- ●Canes (single point, quad, folding)
- ●Crutches (standard, forearm, platform)
- ●Wheelchair cushions, covers, and accessories
- ●Wheelchair ramps and home modifications for accessibility
- ●Repairs and maintenance for wheelchairs and scooters