The IRS indicated in an informal ruling that costs incurred for health and wellness coaching under a health savings account, flexible spending account, or other tax-preferred account could be a qualified expense when a physician or other qualified medical professional diagnoses a patient with a specific disease or chronic health risk and recommends the coaching (IRS INFO 2022-005). The coaching must be done to prevent or alleviate a disease or chronic health risk.
Things to consider in determining whether the costs of health and wellness coaching are deductible as medical expenses:
An amount of gain on the sale of certain depreciable property that is treated as ordinary income in the case of personal property. Recapture is computed on Form 4797.