THIS JUST IN – PPE DEDUCTIBLE MEDICAL EXPENSE

IRS Announcement 2021-7 (1) tells us that the cost of personal protective equipment (PPE) for the primary purpose of preventing the spread of COVID-19 is considered amounts paid for medical care under Internal Revenue Code Sec. 213(d). 

So, the purchase of personal protective equipment such as face-masks, hand sanitizer and sanitizing wipes for COVID-19 protection are deductible as medical expenses on Schedule A.  

And, for NJ residents, because these costs are a deductible expense for Schedule A they are also deductible as a medical expense on the NJ-1040. 

TTFN