How to are gym memberships fsa eligible (2026) | HSA Tracker

The IRS categorizes expenses like gym memberships, health club dues, and fitness classes as 'general wellness expenses.' This means that simply wanting to stay fit or improve overall health, while commendable, does not make these costs eligible for HSA or FSA reimbursement.

According to IRS Publication 502, 'medical care' expenses are those paid for the diagnosis, cure, mitigation, treatment, or prevention of disease, or for the purpose of affecting any structure or function of the body. For a gym membership to qualify, it must directly fall under this definition, meaning it must be prescribed as part of a treatment plan for a diagnosed medical condition.

Many hoped for a change in policy regarding gym membership eligibility. In 2025, the House passed the 'One Big Beautiful Bill Act,' which included a provision to allow HSA/FSA funds for gym memberships. However, the Senate subsequently removed this specific provision, meaning it was not enacted into law.

The first step is to have a specific, diagnosed medical condition that a gym membership can help treat or mitigate. Examples include obesity, heart disease, type 2 diabetes, or certain musculoskeletal conditions where exercise is a prescribed therapy. Without a formal diagnosis from a licensed healthcare provider, you cannot obtain an LMN.

Schedule an appointment with a licensed healthcare provider (e.g., doctor, physician assistant, nurse practitioner). During this consultation, explain your intention to use HSA/FSA funds for a gym membership and provide details about your diagnosed condition.

The LMN must be specific. It should clearly state your diagnosed medical condition, the specific type of physical activity recommended (e.g., strength training, cardiovascular exercise), the duration or frequency (e.g., '150 minutes of moderate activity per week' as per CDC guidelines), and how the gym membership directly contributes to treating or mitigating that condition.

You will typically need to pay for your gym membership fees directly using personal funds. Unlike some eligible expenses where you might use an HSA/FSA debit card at the point of sale, gym memberships almost always require you to pay first and then seek reimbursement.

Compile your valid Letter of Medical Necessity and all corresponding gym membership receipts. Submit these documents to your HSA or FSA administrator according to their specific instructions. This might involve an online portal, a physical mail submission, or an email.

Be aware that even with an LMN, your administrator might have specific restrictions or require additional information. They may also only reimburse a portion of the membership fee if, for example, certain services within the membership are deemed non-medical. Be prepared for potential follow-up questions or requests for clarification. Timely responses can prevent delays in your reimbursement.

Companies like Truemed are working to simplify the process by partnering with certain fitness studios and gyms. Truemed helps facilitate the medical necessity verification, allowing eligible memberships to be paid for with HSA/FSA funds directly. This can result in significant pre-tax savings, potentially up to 30%, on your membership costs.

Many national gym chains, while not directly accepting HSA/FSA payments, are familiar with the LMN process and can provide the necessary documentation for your reimbursement claims. For example, 24 Hour Fitness explicitly supports the use of LMNs for eligibility, aligning with CDC guidelines for 150 minutes of moderate activity per week. Their annual fees range from $49.99–$59.

While the 2025 legislative attempt to broaden eligibility for gym memberships failed, the landscape of healthcare policy can evolve. Stay informed about potential future policy changes. Additionally, remember that your gym membership reimbursement, even with an LMN, counts towards your overall HSA or FSA contribution limits.