Hi, I'm Shubhi. Water filters are one of the more interesting LMN categories because eligibility hinges on the specific contaminants you're filtering and why.

Short answer. Premium water filters from AquaTru, Boroux, Atla Water, Canopy, and Medify can be FSA or HSA reimbursable with a Letter of Medical Necessity when the filter addresses a specific contaminant tied to a medical context. The IRS treats most water filters as dual-purpose under Publication 502 and Notices 2006-69 and 2007-2: general home equipment by default, medical equipment when documented. The contexts that work most consistently: known contamination (lead, PFAS, nitrates) tied to documented health concerns; chronic kidney disease where mineral content matters; pregnancy where contamination risks are amplified; and immunocompromised contexts. Below is the brand fit and how to make the LMN work.

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Brand-by-brand fit

• AquaTru. Countertop reverse osmosis. Strong fit for documented PFAS, lead, or fluoride concerns; chronic kidney disease.

• Boroux (formerly Berkey). Gravity-fed countertop filters. Strong fit for general contamination concerns and emergency-preparedness contexts paired with health conditions.

• Atla Water. Mineralized RO systems. Strong fit for kidney disease where mineral balance matters.

• Canopy shower filters. Chlorine and chloramine reduction. Strong fit for documented eczema, atopic dermatitis, and chemical sensitivities.

• Medify Air filters. Air filtration (technically not water but adjacent). Strong fit for documented respiratory conditions, asthma, MCS.

What's eligible with an LMN

• The filter system itself

• Replacement filter cartridges over the device's lifetime (recurring)

• Installation when on the same receipt

• Water testing kits to document the contamination context for the LMN

What's not eligible, even with an LMN

• Whole-home filtration as plumbing infrastructure. The IRS doesn't typically reimburse home upgrades.

• Bottled water subscriptions. These are food/beverage purchases, not medical equipment.

• Generic Brita filters. Without a documented contamination concern, basic carbon filters don't usually qualify.

Common reasons people get a water filter LMN

• Documented lead contamination in home water (especially with children)

• PFAS contamination concerns paired with documented health conditions

• Chronic kidney disease (mineral content)

• Pregnancy (contamination risk amplified)

• Immunocompromised contexts (transplant, chemotherapy)

• Atopic dermatitis or eczema (shower filtration)

A few common water filter FSA/HSA pitfalls

• Submitting without a water test. Plan admins are more likely to approve when there's documentation of the specific contamination concern. A home water test report attached to the LMN strengthens the case.

• Forgetting recurring filter replacements. The cartridges reimburse alongside the system. Set up the LMN to cover the full year of replacements.

• Buying through Amazon without an itemized receipt. Plan admins want the specific filter model documented.

Water filter FSA/HSA FAQ

Is AquaTru HSA eligible?
With an LMN naming a specific contamination context tied to a health condition, yes.

Are replacement filter cartridges covered?
On the same LMN as the system, yes. Recurring while the LMN is current.

Is a Brita pitcher FSA eligible?
Generally no without a strong medical context. The standard for plan-admin approval is higher contamination filtration.

Is a shower filter FSA eligible?
With an LMN naming eczema, atopic dermatitis, or chlorine sensitivity, Canopy and similar shower filters reimburse.

Is the LMN fee itself FSA/HSA eligible?
Yes.

Stop paying full price for your water filtration

If you've got a documented contamination concern or condition where filtered water is medically relevant, the LMN turns the spend into pre-tax. Get yours from Burst in under 5 minutes.

Request my LMN →

If you're not sure whether your situation fits, hit reply on any Burst email or write to support@getburst.com. We read every email ourselves.

Thanks,
Shubhi
Co-Founder at Burst

For the underlying rules, see IRS Publication 502, IRS Notice 2006-69, and IRS Notice 2007-2.

Last updated: May 2026

This guide is not medical advice. Your eligibility depends on your specific situation and your plan administrator's interpretation of IRS rules. Burst's clinicians make eligibility decisions on a case-by-case basis.