Personal Protection Equipment Is Now Tax Deductible

The IRS announced that the purchase of personal protective equipment (PPE) such as masks, hand sanitizer and sanitizing wipes for the primary purpose of preventing the spread of COVID-19 are deductible medical expenses. The PPE covered involve purchases made since January 1, 2020.

Personal Protection EquipmentAn individual taxpayer that purchases COVID-19 PPE for use by the taxpayer, spouse, or dependents are treated as amounts paid for medical care under Sec. 213(d), so the amount can be deducted if the taxpayer’s total medical expenses exceed 7.5% of adjusted gross income.

The amounts paid for PPE are also eligible to be paid or reimbursed under health flexible spending arrangements (FSAs), Archer medical savings accounts (Archer MSAs), health reimbursement arrangements (HRAs), or health savings accounts (HSAs). However, if an amount is paid or reimbursed under a health FSA, Archer MSA, HRA, HSA, or any other health plan, it is not also deductible under Sec. 213.

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