IRS Clarifies Personal Protective Equipment to Prevent the Spread of COVID-19 is Tax Deductible

March 26, 2021

The IRS recently issued Announcement 2021-7 clarifying that purchases of personal protective equipment for the primary purpose of preventing the spread of coronavirus are deductible medical expenses.

The amounts paid for personal protective equipment 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) or health savings accounts (HSAs).

Examples of deductible personal protective equipment the IRS provides include masks, hand sanitizer and sanitizing wipes. For more information on determining what is deductible, see Can I Deduct My Medical and Dental Expenses? and Publication 502, Medical and Dental Expenses on the IRS website.