COVID-19 archive
COVID-19 Testing & Personal Protective Equipment (PPE)
Originally published October 5, 2021
Historical article: This page is preserved for reference. Dates, programs, thresholds, agency guidance, and legal requirements may have changed. Confirm current rules before acting.
Original topic
The article discussed the tax treatment of certain COVID-19 testing and personal protective equipment costs for individuals, educators, businesses, and employers. It highlighted the importance of who paid the expense, why it was incurred, and whether reimbursement was available.
Historical context
Deduction rules, substantiation requirements, and temporary pandemic provisions have changed. Retain receipts and confirm current treatment before including an expense on a return.