Coronavirus preparation expenses - medical expense?

[mattoverseas]

Hi,

So having come from China as an expat recently, I was well aware of what was coming. I beat the panic buying seen now fortunately, but have racked up quite the number of expenses specifically geared to the possibility of a pandemic. The CDC has recommended to prepare at this point as have many experts. These include a ton of household disinfectants I never bought before (normally think its best to build a strong immune system) and face shields, gloves, disposable raincoats, sprayers etc.

I'm also purchasing a gun. (remember in the LA riots how the minorities (Koreans) were attacked by mobs of African Americans in racially motivated attacks that destroyed hundreds of businesses when the chaos started?--well I provide services to Chinese families here, so the aspect of physical security is a legit concern. Just this week there was a racially motivated attack again in SF as well as the one in NYC.  Last night at gas station the attendant was talking about "There's too many Chinese here" and other such words that are disturbing.)

None of this would have been spent if not for the coronavirus and its adding up to be quite a bit.

What would be the tax treatment for these expenses? The physical security aspect seems clearly client facing--but would it be legit?

and what about everything else?

[Critter]

Nothing that you described is a deductible expense anywhere on an income tax return. 

[mattoverseas]

Even if my service agreement mentions safety/security of the clients? (I help them settle into America and such.)

Also there is this: "The IRS allows you to deduct preventative care, treatment, surgeries and dental and vision care as qualifying medical expenses."

https://turbotax.intuit.com/tax-tips/health-care/can-i-claim-medical-expenses-on-my-taxes/L1htkVqq9

Publication 502 - Main Contents

What Are Medical Expenses?

Medical expenses are the costs of diagnosis, cure, mitigation, treatment, or prevention of disease, and for the purpose of affecting any part or function of the body. These expenses include payments for legal medical services rendered by physicians, surgeons, dentists, and other medical practitioners. They include the costs of equipment, supplies, and diagnostic devices needed for these purposes.

Medical care expenses must be primarily to alleviate or prevent a physical or mental disability or illness. They don't include expenses that are merely beneficial to general health, such as vitamins or a vacation.

Source: https://www.irs.gov/publications/p502

I don't want to spend this money, and it is solely for the preventative aspect as recommended by the CDC and various experts and health departments.

I imagine a well-prepared individual is spending quite a bit at this point if they add it up and wonder how this will be addressed. On the surface it seems reasonable. Not trying to debate, but given the unique nature of this epidemic/pandemic, I wonder about this. Normally, these would be general health products, but in this situation, it is targeted (and directed by the CDC).

[JulieS]

No, none of that is tax deductible. 

Even if the security aspects are related to your job, employment related expenses are not deductible as of 2018.

There are no provisions in the tax code to allow you to deduct emergency preparations of any kind. 

[mattoverseas]

Clarifying: I am a self-employed individual with a company providing these services.

[JulieS]

If those expenses are ordinary and necessary expenses for your business, you can deduct them as business expenses.