Medical expense tax deductions can be claimed under Internal Revenue Code Section 213(d)
for money spent on personal protective equipment used to curb the spread of the virus, the IRS said in its announcement. Specifically, individuals can claim the deductions for personal protective equipment expenses exceeding 7.5% of adjusted gross income, according to the agency.People can also use health flexible spending arrangements, health savings accounts and other plans to pay for the expenses or to claim reimbursements, the IRS said. But those using tax-advantaged health accounts to pay or receive reimbursements for personal protective equipment cannot claim Section 213(d) tax deductions for those expenses, according to the agency.
--Editing by Neil Cohen.
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