Personal protective equipment, such as masks and hand sanitizer, bought in an effort to prevent the spread of coronavirus, can be tax deductible, the IRS said.
The Internal Revenue Service said that the purchase of personal protective equipment, including sanitizing wipes, “for the primary purpose of preventing the spread of coronavirus are deductible medical expenses” if acquired after Jan. 1, 2020.
The amounts paid for personal protective equipment are also eligible to be paid or reimbursed under health flexible spending arrangements, Archer medical savings accounts, health reimbursement arrangements, or health savings accounts, as long as the taxpayer is not
compensated by insurance “or otherwise are deductible under § 213(a) provided that
the taxpayer’s total medical expenses exceed 7.5% of adjusted gross income” the IRS said.
The IRS issued the clarification on Friday.
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