Bloomberg Law
June 17, 2020, 4:53 PM

IRS Lets High Deductible Plans Waive Up-Front Telehealth Costs

Sara Hansard
Sara Hansard

High deductible health plans can cover telehealth and other types of remote health-care services without requiring enrollees to first pay the deductible, the Internal Revenue Service said Wednesday.

Under the Coronavirus Aid, Relief, and Economic Security (CARES) Act, high deductible health plans temporarily can cover care from health-care providers that isn’t in person without the enrollee paying the full deductible required by law, the IRS said. High deductible health plans normally require enrollees to pay substantial deductibles—initial annual payments for health-care expenses—before the plan can pay claims.

For 2020, high deductible health plans must have deductibles of at least $1,400 for an individual or $2,800 for a family.

In addition, menstrual care products and over-the-counter products and medications purchased without a prescription can now be reimbursed from tax-advantaged health plan accounts such as health savings accounts, the IRS said. High deductible health plan enrollees can use health savings accounts to set aside money for health-care expenses tax free.

To contact the reporter on this story: Sara Hansard in Washington at

To contact the editors responsible for this story: Fawn Johnson at; Brent Bierman at