IRS Clarifies That PPE Is Tax Deductible

 – March 26, 2021
IRS Clarifies That PPE Is Tax Deductible

The IRS issued Announcement 2021-7 today clarifying 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 coronavirus is a deductible medical expense.

The amounts paid for PPE are also eligible to be paid or reimbursed under health flexible spending arrangements (health FSAs), Archer medical savings accounts (Archer MSAs), health reimbursement arrangements (HRAs) and health savings accounts (HSAs).

For more information on determining what is deductible, see Can I Deduct My Medical and Dental Expenses? and Publication 502, Medical and Dental Expenses.