Are COVID masks, at home tests and sanitizers a deductible expense for 2022 taxes?

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Yes, the Internal Revenue Service issued Announcement 2021-7PDF 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.

The deduction value for medical expenses varies because the amount changes based on your income. In 2022, the IRS allows all taxpayers to deduct their total qualified unreimbursed medical care expenses that exceed 7.5% of their adjusted gross income if the taxpayer uses IRS Schedule A to itemize their deductions.

• Your adjusted gross income (AGI) is your total income subject to tax from your tax return minus any adjustments to income, such as contributions to a traditional IRA and deductible student loan interest.

Related information: Where do I enter my medical expenses?