Amounts Paid for COVID-19 PPE Are Deductible Medical Expenses

The IRS recently issued guidance clarifying that amounts paid for personal protective equipment (PPE)—such as masks, hand sanitizer and sanitizing wipes—for the primary purpose of preventing the spread of the COVID-19 are treated as amounts paid for medical care under Code Sec. 213(d).   This means that anything you as an individual taxpayer spent for COVID-19 […]

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