What are the requirements for the Letter of Medical Necessity (LMN) for reimbursement?

Personal expenses for general health and wellness are not eligible for reimbursement under a Healthcare Flexible Spending Account, a Limited Purpose Flexible Spending Account, a Health Savings Account, or a Health Reimbursement Arrangement. However, some general health and wellness items may be used to treat a specific medical condition. These dual-purpose items require an LMN to qualify as medical expenses under a reimbursement account. A healthcare physician must evaluate and diagnose the condition based on the patient's medical history and symptoms. The LMN must be provided by a medical provider or primary care provider and should include the provider's name and address, the client's name, the diagnosis, the recommended treatment for reimbursement, and a treatment timeframe. LMNs should be submitted annually. An LMN provided by a paid telehealth service that relies on self-reported health information or questionnaires is not a valid LMN.