IRS says face masks and hand sanitizer can be tax-deductible medical expenses

Personal protective equipment including face masks, hand sanitizer and disinfecting wipes bought mostly to curtail the spread of the deadly coronavirus can be deducted as a medical expense when filing taxes, the Internal Revenue Service said on Friday.

The agency made its announcement to clarify the rules surrounding PPE, saying the amounts paid for it are viewed as for medical care under the IRS code. That means purchases of COVID-19 PPE for use by an individual taxpayer, their spouse or dependents that are not covered by insurance can be deducted, so long as total medical expenses exceed 7.5% of adjusted gross income.  The PPE covered involve purchases made since January 1, 2020, the agency stated.