What about deductions for accrued expenses from covid test home kit costs?

[GeorgeDenseff]

You can enter them as a medical expense.  You may not have enough to beat the standard deduction, but you state may give you some credit for them.

[DMarkM1]

Yes, a COVID home test is a diagnostic device and is a medical deduction if you itemize.  Here is IRS Publication 502 for more information.  Additionally, the IRS has announced that COVID tests are qualified medical expenses for Health Spending Arrangements.  Here is the IRS announcement. 

Additionally,  masks, hand sanitizer and sanitizing wipes, for the primary purpose of preventing the spread of coronavirus are deductible medical expenses.  Check this IRS link.