Rule 62

Don’t take this Rule as legal advice, I’m just saying. According to at least one major insurance company:

“Massage therapy is qualified [as a tax deduction] when authorized by a physician confirming that massage therapy is prescribed as treatment of a specific medical condition. The physician should also include the frequency and duration of the therapy. Please retain the prescription or other order with your tax records.”

https://member.aetna.com/member/hsa_healthcare_expenses_table.html#M