COVID-19 Home Testing, PPE are Reimbursable Expenses

COVID-19 Home Testing, PPE are Reimbursable Expenses

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 (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.


The information contained in this Benefit Beat is not intended to be legal, accounting, or other professional advice, nor are these comments directed to specific situations. This information is provided as general guidance and may be affected by changes in law or regulation. This information is not intended to replace or substitute for accounting or other professional advice. You must consult your own attorney or tax advisor for assistance in specific situations. This information is provided as-is, with no warranties of any kind. CBIZ shall not be liable for any damages whatsoever in connection with its use and assumes no obligation to inform the reader of any changes in laws or other factors that could affect the information contained herein.

COVID-19 Home Testing, PPE are Reimbursable Expenseshttps://www.cbiz.com/Portals/0/Images/COVID-19 Home Testing.jpg?ver=f5jn_kUThtqp6B_QarnfaQ%3d%3dThere are several reimbursement options available for COVID-19 home tests, and PPE.2021-10-07T19:00:00-05:00There are several reimbursement options available forCOVID-19 home tests, and PPE.Regulatory, Compliance, & LegislativeEmployee Benefits ComplianceNo