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HRA & COVID-19 Expenditures - (6/12/2020)
HRA's can pay for qualified out-of-pocket medical expenses that are deductible under the Internal Revenue Code. Personal use items are not deductible unless necessary to prevent or alleviate a physical or mental disability or illness.
If you purchased Hand Sanitizers, Alcohol Wipes, Surgical Gloves and Face Masks for yourself and / or your eligible dependents to prevent disease (i.e. the spread of COVID-19), they can be reimbursed through your HRA account as an over the counter expense (OTC).
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