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PPE Added to Eligible Expenses List

The IRS has added personal protective equipment (commonly known as "PPE") to the list of eligible expenses for HSA, medical FSA, and HRA, plans.

The IRS announced on March 26, 2021 that PPE has been added to the 213(d) eligible expenses list. This means you can use your accounts to pay for these products directly if possible, or you can file a reimbursement claim.

What is now eligible?

The PPE products include:

  • Masks
  • Hand sanitizer
  • Sanitizing wipes (not including baby wipes)

This applies to expenses dating back to January 1, 2020 as long as your account has been active since then. If your account was activated at any point since then, your purchases are eligible for reimbursement since the date your account was activated.

The announcement notes that most PPE items can be reimbursed from HSA, FSA, and HRA accounts if primarily purchased to prevent the spread of COVID-19, and used by you, your spouse, or your dependent(s).

You can submit these expenses online at If a claim was previously denied before this change, you can submit the expense as a new claim.

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