PPE is Tax Deductible Under New FSA and HSA Guidelines


Many taxpayers were obligated to buy personal protective equipment because of the COVID-19 pandemic. Luckily, they may be able to recover the amount spent to protect themselves and others from spreading the virus. The IRS issued an announcement that the amounts paid for personal protective equipment are eligible as a deductible medical expense. Inside the announcement was a clarification on deductible medical expenses.


According to the IRS, the purchase of personal protective equipment is 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). The eligible equipment includes masks, hand sanitizer, sanitizing wipes, and other items used for the primary purpose of preventing the spread of coronavirus.


Need help with your 2020 taxes? Please contact Lakeesha Browne, CPA.


“Face Masks and Other Personal Protective Equipment to Prevent the Spread of COVID-19 are Tax Deductible.” IRS, 26 Mar. 2021, https://www.irs.gov/newsroom/face-masks-and-other-personal-protective-equipment-to-prevent-the-spread-of-covid-19-are-tax-deductible

Accessed 29 Mar. 2021.

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