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IRS Guidance

The IRS defines medicine as “expenses incurred primarily for the prevention or alleviation of a physical or mental defect or illness.”

The IRS has given explicit guidance that exercise counts for HSA/FSA spending if a doctor outlines how it can prevent or reverse a specific condition.

Here is 2023 guidance saying exercise is a valid expense if recommended by a medical provider for the treatment or reversal of a condition:

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Here is previous guidance from the IRS: