Is Bose QuietComfort 45 Noise Canceling Headphones HSA or FSA Eligible?

Noise-canceling headphones for diagnosed hyperacusis, misophonia, or sensory processing disorder require a Letter of Medical Necessity to qualify as medical devices.

The full list of qualified medical expenses is defined in IRS Publication 502, updated annually. The CARES Act of 2020 expanded eligibility to include all OTC medicines and menstrual care products.

1. Schedule an appointment with your doctor and discuss the medical condition you need to manage.
2. Request a Letter of Medical Necessity (LMN) citing Bose QuietComfort 45 Noise Canceling Headphones by name.
3. Purchase the product with your HSA/FSA debit card, or pay out of pocket.
4. Submit your receipt + LMN through your plan administrator's portal.
5. Save the documentation for at least 7 years for IRS records.