9/10/2021
Candace J. Dixon
The cost of home testing for COVID-19 and personal protective equipment, such as masks, hand sanitizer and sanitizing wipes used for the primary purpose of preventing the spread of COVID-19 are eligible medical expenses that can be paid or reimbursed under:
Health flexible spending arrangements (health FSAs)
Health savings accounts (HSAs)
Health reimbursement arrangements (HRAs)
Archer medical savings accounts (Archer MSAs)
Costs to diagnose COVID-19 are eligible medical expenses for tax purposes that can be paid or reimbursed under health FSAs, HSAs, HRAs, or Archer MSAs.
The IRS issued Announcement 2021-7 in March clarifying that the purchase of personal protective equipment, such as masks, hand sanitizer and sanitizing wipes used for the primary purpose of preventing the spread of coronavirus are deductible medical expenses.
Additional Resources:
IRS Interactive Tax Assistant: Can I Deduct My Medical and Dental Expenses?