Why
On September 23, 2026, the IRS added wearable devices to its medical expense FAQ. A device with general wellness, fitness or sleep tracking uses isn't a medical expense just because it tracks health data.
A wearable qualifies if it's bought and used primarily to diagnose, treat, mitigate or prevent a specific disease. That depends on all the facts, including what the device does and why you bought and used it. The IRS names a medical practitioner's recommendation, your symptoms or risk factors, and how the data is used as relevant factors.
Accessories and software subscriptions qualify only if they serve that same medical purpose.
What to keep
- An itemized receipt.
- A practitioner's written recommendation naming the condition, dated before you buy.
- Notes on how the data is used in your care.
Watch out for
- A brand saying its device is HSA eligible doesn't decide it, and neither does buying through a letter of medical necessity service.
- Devices bought to manage a diagnosed condition, such as a blood sugar test kit, are a different case.
If you plan to reimburse yourself later
IRS Notice 2004-50, Q&A 39, sets no deadline, as long as the expense came after your HSA was established and your records show it wasn't paid by another source or deducted on a tax return. See what records the IRS expects and how long to keep them.