Wheelchair ramp - covered expense?

[Guest Carolynn]

I have been asked whether a wheelchair ramp (installation) is a covered expense for a medical FSA. I haven't found anything one way or the other, any opinions?

Thanks!

Carolynn

[mbozek]

Check IRS pub 502 on the IRS web site.

[Guest Carolynn]

Thanks, I had already checked that - found out about wheel chairs, but not the ramp. Anyone else?

Carolynn

[Guest JerseyGirl]

First, check the Plan Document-- does it allow reimbursement for capital expenditures? It is does not specifically exclude them, then it is an eligible expense--BUT, not the entire amount.

Some capital expenditures are suspect-- a whilpool tub or swimming pool, for example, could be used by other people and for more than treating a medical problem. In the case of a wheelchair ramp, I can't see any *hidden* benefit. The sticking point is that the addition of the ramp could increase the value of the property. Make a call to an appraisel company to find out how much added value -- if any-- can be realized from the addition of the ramp. Then you can reimburse the difference between the increased value and the actual cost, providing of course that the cost is greater than the value added.

You should probably also request some sort of documentation from a doctor to confirm that the use of a wheelchair,and therefore the ramp, is a medical necessity.

I believe you will then have all the bases covered! Check the EBIA reference manual on cafeteria plans for all the details. We refer to it all the time for the out of the ordinary situation.