Comment by Bluecobra

I have been really curious to this. In IRS Publication 502, it states: "Medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness."

You could make the argument that the Apple Watch can be used to manage your sleep apnea condition. On the off chance you get audited by the IRS you might just be better off paying for it with non-HSA funds rather than dealing with that mess.

PSA: HSA expenses are based on the honor system, but obviously don't go to Best Buy and buy a PS5 on a HSA debit card. You are allowed to reimburse yourself for medical purchases. For example, if you have a large ticket medical expense you can use a credit card that provides a perk like air miles and then just transfer the funds from your HSA checking account to your regular checking account. Just remember to keep detailed records/receipts.