Face masks, hand sanitizers and sanitizing wipes purchased to prevent the spread of COVID-19 are tax deductible medical expenses, the Internal Revenue Service said Friday.
In Announcement 2021-7, the IRS states that amounts "paid by an individual taxpayer for COVID-19 [Personal Protective Equipment] 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" provided that the taxpayer's total medical expenses exceed 7.5% of adjusted gross income, as stated under Section 213 of the Internal Revenue Code.
Complete your profile to continue reading and get FREE access to BenefitsPRO, part of your ALM digital membership.
Your access to unlimited BenefitsPRO content isn’t changing.
Once you are an ALM digital member, you’ll receive:
- Breaking benefits news and analysis, on-site and via our newsletters and custom alerts
- Educational webcasts, white papers, and ebooks from industry thought leaders
- Critical converage of the property casualty insurance and financial advisory markets on our other ALM sites, PropertyCasualty360 and ThinkAdvisor
Already have an account? Sign In Now
© 2025 ALM Global, LLC, All Rights Reserved. Request academic re-use from www.copyright.com. All other uses, submit a request to [email protected]. For more information visit Asset & Logo Licensing.