A letter of medical necessity (LMN) is a letter written by your doctor that verifies the services or items you are purchasing are for the diagnosis, treatment or prevention of a disease or medical condition. This letter is required by the Internal Revenue Service (IRS) for certain eligible expenses. Review the list of eligible expenses to see if you need a letter of medical necessity for a particular type of expense. 

What information should be included?

1. Patient Name. 

2. A specific diagnosis/treatment needed 

  • The recommended treatment must be described by your licensed healthcare provider. 

  • For example, a recommended exercise program through a gym membership for the next six months to alleviate the patient's hypertension. 

3. Duration of the treatment 

  • A provider may recommend a specific duration of treatment 

  • If this is not available, we consider the LMN valid one year from the date it is written. 

  • If the treatment extends beyond the stated time period, the member must submit a new LMN covering the new time period. 

  • A LMN cannot exceed a 12-month period. 

4. Must be signed by a licensed practitioner. 

5. An acceptable LMN form 

  • HealthEquity LMN form 

  • Provider's official letterhead 

  • A doctor's prescription/LMN written on a prescription pad 

  • Discharge papers 

Note: the date of purchase or date of service must be AFTER the LMN has been received and approved.  

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