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Are Face Masks (PPE) HSA/FSA Eligible?

Category: First Aid & Wound Care · Updated 2026-11-11
ELIGIBLE
The Ruling

Same 2021 PPE guidance covers masks bought for disease prevention.

Medical careIRC §213(d) · IRS Pub. 502
Change / guidanceIRS Announcement 2021-7
Typical price$10-25
Letter of Medical NecessityNot required

How the rule applies

The IRS ruled in 2021 that masks and other personal protective equipment bought to prevent COVID-19 are medical expenses. Announcement 2021-7 is the source for that rule.

What to keep for your records

Keep the receipt showing the mask product. Save each purchase.

Watch out for

Masks bought for another reason, such as sports or fashion, do not fit the guidance. Sanitizing wipes were covered by the same announcement.

Where to buy it HSA/FSA-eligible

Pay with your HSA or FSA card directly, or buy elsewhere and save the receipt to submit for reimbursement.

Shop on FSA Store → Shop on HSA Store →

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This ruling applies the HSA/FSA account rules (IRC §223, IRS Pub. 969), the medical-care definition they rely on (IRC §213(d), IRS Pub. 502) and any later statutory change or IRS guidance listed above. It is for informational purposes only. Eligibility can vary slightly by plan administrator — when in doubt, confirm with yours before purchasing.

Your next step

Learn what applies to you, run your own numbers, then act on it.

1 · LearnReimburse yourself laterNo HSA deadline: pay now, claim years from nowRead the guide 2 · AssessContribution CalculatorYour exact 2026 HSA or FSA limit, catch-up includedOpen the tool
3 · ActBuy Face Masks (PPE) with HSA/FSA fundsFSA Store sells items it lists as HSA/FSA eligible, so you can pay with your HSA or FSA card.Shop FSA Store Partner link. We may earn a commission; it never changes a ruling. How we make money
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