Hearing Aid Insurance

[Guest JimD-EBR]

Are premiums paid for hearing aid insuance a reimbursable expense under a health FSA? The insurance covers the repair and maintenance of a hearing aid. Any points of reference would be appreciated.

[Lori Friedman]

The proposed regulations make it clear that a FSA can't reimburse premiums paid for health plan coverage [Prop. Reg. Sec. 1.125-2, Q&A 7(b)(4)]. But, you're describing a maintenace contract for medical equipment, not a health insurance plan. I believe that you have to step outside the proposed regulations and look to the general law of I.R.C. Sec. 213. There's a whole collection of Revenue Rulings confirming that the costs maintaining and repairing medical equipment, including equipment for hearing assistance, are deductible under Sec. 213. My vote -- go for it.