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PPEs' to prevent COVID-19 are tax-deductible and Amounts Paid are being treated as Medical Expenses

#IRS #TAXES #PPE #COVID19


Face masks and other Personal Protective Equipment to prevent the spread of COVID-19 are tax-deductible and Amounts Paid for Certain PPEs' are being treated as Medical Expenses.

預防傳播新冠肺炎的口罩和其他個人防護用品可以抵稅,部分PPE的支出可作為醫療支出



The Internal Revenue Service issued Announcement 2021-7 today - April, 5th - clarifying that the purchase of personal protective equipment, such as masks, hand sanitizer, and sanitizing wipes, for the primary purpose of preventing the spread of coronavirus are deductible medical expenses.

美國國稅局在今天,2021年4月5日,發布了2021-7號公告,其中明確規定,購買個人防護用品,如口罩,乾洗手和消毒濕巾等防疫用品,目的在於防止新冠病毒傳播,這部分防疫支出可以作為醫療支出抵稅。


The amounts paid for personal protective equipment are also eligible to be paid or reimbursed under health Flexible Spending Arrangements (health FSAs), Archer Medical Savings Accounts (Archer MSAs), Health Reimbursement Arrangements (HRAs), or Health Savings Accounts (HSAs).

購買個人防護用品的支出,也可以通過靈活開支帳戶(Health FSA),Archer醫療儲蓄帳戶(Archer MSAs),健康還款合約(HRA)或健康儲蓄帳戶(HSA)進行支付或者退款。


Group health plans, including health FSAs and HRAs, under the terms of which expenses for COVID-19 PPE may not be reimbursed, may be amended pursuant to this announcement to provide for reimbursements of expenses for COVID-19 PPE incurred for any period beginning on or after January 1, 2020, and such an amendment will not be treated as causing a failure of any reimbursement to be excludable from income.

團體健康計劃,包括健康FSA和HRA,無法退還新冠肺炎PPE支出的,可以根據本公告進行修正,以規定自2020年1月1日起或者之後的任何期間,退還新冠肺炎PPE的支出,該修正不會作為導致無法還款而從收入中抵扣。


Group health plans may be amended pursuant to this announcement if the amendment is adopted not later than the last day of the first calendar year beginning after the end of the plan year in which the amendment is effective, no amendment with retroactive effect is adopted after December 31, 2022, and the plan is operated consistent with the terms of the amendment, including during the period beginning on the effective date of the amendment through the date the amendment is adopted.

如果在不遲於生效的計劃年度結束後開始的第一個日曆年度的最後一天通過修訂,則可以根據本公告對團體健康計劃進行修訂。在2022年12月31日之後,將不採用具有追溯效力的修正案,並且該計劃的實行應與修正案的條款保持一致,包括在修正案生效之日起至採納修正案之日期間。


Source 文章來源: https://www.irs.gov/

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