Coronavirus Testing & Treatment Identified as Preventative Care for HDHPs

Coronavirus testing is considered a preventive service for individuals under high deductible health plans (HDHP)s.
Novel coronavirus disease 2019-nCoV written on blue folder.



On March 11, 2020, the IRS released guidance concerning the widespread COVID-19 coronavirus as it relates to the testing and treatment of individuals enrolled in a high deductible health plan (HDHP). The decision came swiftly due to the public health crisis unfolding across the globe.

Testing and treatment of the coronavirus is considered a preventive service if you are enrolled in a HDHP. Therefore, you will not be required to satisfy your minimum deductible requirements if you are being tested or treated for the coronavirus.  Additionally, some health insurers are waiving fees related to the testing and treatment of the virus. Please consult with your individual health insurance provider.

Under Notice 2020-15, the IRS states:

“Due to the unprecedented public health emergency posed by COVID-19, and the need to eliminate potential administrative and financial barriers to testing for and treatment of COVID-19, a health plan that otherwise satisfies the requirements to be an HDHP under section 223(c)(2)(A) will not fail to be an HDHP merely because the health plan provides medical care services and items purchased related to testing for and treatment of COVID-19 prior to the satisfaction of the applicable minimum deductible.”


Using Pre-Tax Benefits for Coronavirus Testing

If you do have out-of-pocket exposure related to the testing or treatment of COVID-19, you can use your Flexible Spending Account (FSA), Health Reimbursement Arrangement (HRA), or Health Savings Account (HSA) for reimbursement of those expenses. Please click here for a detailed list of eligible expenses from our partner FSA Store.


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P&A Group will continue to monitor the evolving situation and provide industry updates.

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