Published: 03.29.2021
The Internal Revenue Service maintains that face masks, hand sanitizer and sanitizing wipes used to prevent the spread of COVID-19 are tax deductible and are treated as amounts paid for medical care under 213(d) of the Internal Revenue Code. Therefore, amounts paid by an individual taxpayer for COVID-19 PPE for use by the taxpayer, the taxpayer’s spouse, or the taxpayer’s dependent(s) that are not compensated for by insurance or otherwise, are deductible under §213(a) provided that the taxpayer’s total medical expenses exceed 7.5% of adjusted gross income.