The IRS has announced that the purchase of personal protective equipment (PPE), such as masks, hand sanitizer and sanitizing wipes, purchased for the primary purpose of preventing the spread of the COVID-19, is a deductible medical expense. Amounts paid by an individual taxpayer for PPE for use by the taxpayer, the taxpayer’s spouse or dependents that aren’t compensated for by insurance are otherwise deductible so long as the taxpayer’s total medical expenses exceed 7.5% of adjusted gross income. In addition, the IRS said that the amounts paid for PPE are also eligible to be paid or reimbursed under flexible spending arrangements or health savings accounts. (Announcement 2021-7)
