Face masks and other personal protective are tax deductible medical expenses

On Friday 3/26/21, the Internal Revenue Service issued Announcement 2021-7 clarifying that the purchase of personal protective equipment, such as masks, hand sanitizer and sanitizing wipes, for the primary purpose of preventing the spread of coronavirus are deductible medical expenses.

Amounts Paid for Certain Personal Protective Equipment Treated as Medical Expenses
Announcement 2021-7
This announcement notifies taxpayers that amounts paid for personal protective
equipment, such as masks, hand sanitizer and sanitizing wipes, for the primary purpose
of preventing the spread of the Coronavirus Disease 2019 (COVID-19 PPE) are treated
as amounts paid for medical care under § 213(d) of the Internal Revenue Code (Code).
Therefore, amounts paid by an individual taxpayer for COVID-19 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 under § 213(a) provided that
the taxpayer’s total medical expenses exceed 7.5 percent of adjusted gross income.
Because these amounts are expenses for medical care under § 213(d) of the Code,
the amounts 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). However, if
an amount is paid or reimbursed under a health FSA, Archer MSA, HRA, HSA or any
other health plan, it is not deductible under § 213.
Group health plans, including health FSAs and HRAs, under the terms of which
expenses for COVID-19 PPE may not be reimbursed, may be amended pursuant to this
announcement to provide for reimbursements of expenses for COVID-19 PPE incurred
for any period beginning on or after January 1, 2020, and such an amendment will not
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be treated as causing a failure of any reimbursement to be excludable from income
under § 105(b) or as causing a § 125 cafeteria plan to fail to meet the requirements of
§ 125. Group health plans may be amended pursuant to this announcement if the
amendment is adopted not later than the last day of the first calendar year beginning
after the end of the plan year in which the amendment is effective, no amendment with
retroactive effect is adopted after December 31, 2022, and the plan is operated
consistent with the terms of the amendment, including during the period beginning on
the effective date of the amendment through the date the amendment is adopted.
DRAFTING INFORMATION
The principal author of this announcement is Amy S. Wei of the Office of Associate
Chief Counsel (Income Tax and Accounting). For further information concerning this
announcement, contact Ms. Wei at (202) 317-7011 (not a toll-free call).

Link IRS – https://www.irs.gov/pub/irs-drop/a-21-07.pdf

Link Bloomberg article – https://www.bloomberg.com/news/articles/2021-03-26/masks-and-hand-sanitizer-are-tax-write-offs-the-irs-says