Can I Use My HSA Card to Buy Protein? Understanding IRS Rules and Exceptions

December 24, 2025 •

3 min read

Supplements are generally not considered an HSA-eligible expense for general wellness, according to IRS guidelines. This is particularly true for protein powder, but exceptions exist for specific medical needs, creating scenarios where you can use your HSA card to buy protein.

Quick Summary

Protein powder is not typically an eligible HSA expense for general wellness purposes. However, it can be covered if a healthcare provider prescribes it to treat a specific medical condition and documents its medical necessity.

Key Points

General Rule: Protein powder is not automatically HSA-eligible for general health or fitness purposes.
Exception for Medical Necessity: You can use your HSA for protein if a licensed healthcare provider prescribes it to treat a specific medical condition.
Crucial Documentation: A Letter of Medical Necessity (LMN) from your provider is required to prove the protein is medically necessary.
Qualifying Conditions: Legitimate medical reasons include malnutrition, post-surgical recovery, or conditions requiring specialized nutritional support.
Avoiding Penalties: Using HSA funds for non-qualified protein purchases without proper documentation can lead to taxes and penalties.
Safeguard Your Records: Always keep your receipts and the LMN for at least three years in case of an IRS audit.
Reimbursement Method: Consider paying out-of-pocket and filing for reimbursement with the LMN to create a clear paper trail.

The General Rule: Protein and General Health

Most of the time, the IRS does not consider protein powder a qualified medical expense under its Health Savings Account (HSA) guidelines. A qualified medical expense is defined as a cost incurred for the diagnosis, cure, mitigation, treatment, or prevention of a disease, or for the purpose of affecting any structure or function of the body. Products for general health and wellness, which includes protein for bodybuilding, fitness goals, or general nutrition, do not meet this standard. A daily supplement taken "just in case" is not eligible, and using your HSA for such a purchase can lead to penalties.

The Key Exception: Medically Necessary Protein

An important exception exists if a licensed healthcare provider recommends protein powder specifically to treat or prevent a diagnosed medical condition. This is not for overall health but to address a distinct health problem. In this case, the protein is reclassified as a qualified medical expense because it is part of a prescribed treatment plan. This distinction shifts the purpose from general wellness to medical treatment.

How to Get a Letter of Medical Necessity (LMN)

To utilize this exception, you will need a Letter of Medical Necessity (LMN) from a licensed healthcare provider, such as a doctor or registered dietitian. The LMN must document:

The specific diagnosed medical condition (e.g., malnutrition, kidney disease).
Why protein powder is medically necessary for treating or mitigating this condition.
The recommended dosage and duration of treatment.

Examples of Medically Justified Protein Purchases

Potential scenarios where protein powder might be deemed medically necessary include:

Malnutrition or extreme weight loss: A provider might prescribe supplemental protein to help a patient regain weight due to illness.
Post-surgical recovery: Protein supplementation is often necessary to aid in tissue repair and healing after major surgery.
Chronic medical conditions: Certain conditions, such as renal disease, can necessitate a higher protein intake to manage the illness.
Other specific needs: For instance, if a doctor recommends a protein supplement to treat an amino acid deficiency discovered through lab work.

HSA vs. General Wellness Spending: A Comparison


Feature	HSA-Eligible (With an LMN)	Not HSA-Eligible
Purpose	To treat a specific, diagnosed medical condition, such as malnutrition or post-surgical needs.	For general wellness, athletic performance, or aesthetic goals.
Documentation	Requires a Letter of Medical Necessity (LMN) from a licensed healthcare provider specifying the diagnosis, product, and dosage.	No medical documentation is required as it's a personal choice purchase.
Tax Status	Funds are withdrawn tax-free and penalty-free.	Funds are not tax-exempt. Using HSA money for this would be considered a non-qualified withdrawal, subject to taxes and penalties.
Record Keeping	Essential to keep the LMN and receipts for IRS audit purposes.	Not necessary for IRS purposes as the purchase is not a medical expense.

Avoiding Penalties and Staying Compliant

To avoid potential tax headaches, it is crucial to follow the rules carefully. If you use your HSA card for a non-qualified expense and you are under age 65, the IRS will include that amount in your gross income and charge a 20% penalty. The best practice for a potentially ambiguous expense like protein powder is to pay for it out-of-pocket and then submit a reimbursement claim to your HSA provider, attaching your LMN and receipt. This provides a clear paper trail and helps ensure your purchase is compliant. Always save your records for at least three years after filing your tax return in case of an audit.

What to Do If Your Claim Is Denied

If you have followed the correct procedure—obtaining an LMN and saving your documentation—but your HSA provider still denies your claim, you have the right to appeal. The first step is an internal appeal with your HSA administrator, providing all the relevant documents. If that fails, you can pursue an external review with an independent third party.

Conclusion: Document Everything to Qualify Your Protein Purchase

While you cannot simply use your HSA card to buy protein for general wellness, there are clear pathways to do so for a legitimate medical purpose. The key lies in medical necessity, which must be clearly documented by a healthcare provider via a Letter of Medical Necessity (LMN). Without a diagnosis and proper paperwork, the purchase is not qualified. By understanding the IRS guidelines outlined in Publication 502 and securing the necessary documentation, you can confidently use your HSA funds for medically-prescribed protein without facing tax penalties.

For more detailed information on qualified medical expenses, refer to the official IRS Publication 502.

Frequently Asked Questions

No, you cannot use your HSA card to purchase protein powder for general health, fitness, or wellness. IRS rules classify this as a personal expense, not a qualified medical one.

A Letter of Medical Necessity is a document from a licensed healthcare provider that explains why a specific product, like protein powder, is essential for treating a diagnosed medical condition.

Protein powder may be eligible with an LMN for conditions like malnutrition, recovery from major surgery, or managing illnesses such as renal disease that require increased protein intake.

If you are under 65, the purchase amount will be treated as a non-qualified withdrawal. You will have to pay income tax on the amount plus a 20% penalty.

You need a written recommendation, often called an LMN, from a licensed healthcare provider to document the medical necessity. While not always a traditional 'prescription,' it serves the same function for HSA qualification.

For an HSA-eligible protein purchase, you must keep the signed Letter of Medical Necessity from your provider and the dated receipt for the product.

Yes, if the nutritionist or dietitian is a licensed healthcare provider and the recommendation is documented in an LMN to treat a specific, diagnosed medical condition.

Similar to protein powder, drinks or meal replacements are generally not HSA-eligible unless prescribed by a healthcare provider with an LMN to address a specific medical condition, such as severe malnutrition.