Is Sony WH-1000XM5 Wireless Noise Canceling Headphones HSA or FSA Eligible?

Active noise canceling headphones for diagnosed hyperacusis or sensory processing disorder require a Letter of Medical Necessity to qualify under IRS Publication 502.

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 Sony WH-1000XM5 Wireless 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.