FSA-Mattresses Included?

[Guest Texattny]

An employee's spouse has a medical doctor prescription for a special mattress and the employee wants to know if he can purchase it next year and add the amount of the mattress to his next year's FSA. Any thoughts?

[Guest benefitsmom]

Was the mattress prescribed to prevent or alleviate a particular physical problem?

IRS Pub. 502 has this to say about "Personal Use Items"

You cannot include in medical expenses the cost of an item ordinarily used for personal, living or family purposes unless it is used primarily to prevent or alleviate a physical or mental defect or illness. . . .

Where an item purchased in a special form primarily to alleviate a physical defect is one that in normal form is ordinarily used for personal, living, or family purposes the excess of the cost of the special form over the cost of the normal form is a medical expense. (I'm not sure how you would figure the cost of a normal mattress - seems like there's a big range)