IRS issues COVID-19 testing guidance

September 12, 2020

COVID-19 testing and diagnostics services are not considered minimum essential coverage for purposes of the Sec. 36B premium tax credit and Medicaid, according to new IRS guidance issued Wednesday, Sept. 9.

Under Notice 2020-66, Medicaid coverage limited to COVID-19 testing and diagnostic services is not minimum essential coverage under a government-sponsored program. Therefore, if an individual is eligible for this coverage for one or more months, it does not prevent those months from qualifying as coverage months for purposes of determining eligibility for the Sec. 36B premium tax credit.

This guidance is effective in tax years beginning in or after 2020. Learn more.

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