The IRS has issued a reminder notice to confirm that the cost of home testing for COVID-19 is an IRC §213(d) eligible medical expense. See IRS: Cost of home testing for COVID-19 is eligible medical expense; reimbursable under FSAs, HSAs | Internal Revenue Service.

Home COVID-19 tests can be reimbursed under any of the following programs:

• Health flexible spending arrangements (health FSAs)
• Health savings accounts (HSAs)
• Health reimbursement arrangements (HRAs)
• Archer medical savings accounts (Archer MSAs)

As per our previous Benefit Beat article, PPE is an Eligible Medical Expense (www.cbiz.com), personal protective equipment (e.g. masks, hand sanitizer, sanitizing wipes) purchased for the purpose of preventing the spread of COVID-19 are also considered IRC §213(d) reimbursable expenses.

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