Are COVID tests and masks HSA eligible?
Yes. A home COVID-19 test counts because it diagnoses, and masks, hand sanitizer and wipes count when bought mainly to stop COVID-19 spreading.
The rule
The IRS says the cost of home testing for COVID-19 is a medical expense an HSA can pay, because the cost to diagnose COVID-19 is.
Personal protective equipment such as masks, hand sanitizer and sanitizing wipes counts when its primary purpose is preventing the spread of COVID-19, for you, your spouse or your dependents.
Other home tests work the same way. The IRS names a pregnancy test kit as a medical expense.
Paid yourself, it waits in the HSA until you take the money out, this year or decades from now.
- What to keep
- The store receipt with the items and the date.
- Watch for
- Anything insurance paid, or paid you back for, can’t also come out of the HSA. Only what you paid yourself counts.
Checked on October 2, 2026 against IR-2021-181, home COVID-19 tests, Announcement 2021-7, personal protective equipment and Publication 502, Medical and Dental Expenses. An estimate for your records, not tax advice.
Keep the receipt. Take the money out later.
Pay a medical bill yourself and Reimburse keeps the receipt, with who it was for, until you take the money out of your HSA tax-free.