Homemade mask expenses

[gjzw1cke]

My wife made homemade masks for our family to use as protection from Covid.  Can we deduct the expenses for the materials (cloth, nose pieces, elastic ear loops, etc.) to make the masks?

[xmasbaby0]

Do you have other itemized deductions to enter?   Will you have enough medical expenses to exceed 7.5% of your AGI?  Masks could be entered as a medical expense, but unless you have a lot of other itemized deductions and a lot of other medical expenses the materials to sew the masks will not have any effect.

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2021—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

2021 STANDARD DEDUCTION AMOUNTS

SINGLE $12,550  (65 or older + $1700)

MARRIED FILING SEPARATELY $12,550  (65 or older + $1350)

MARRIED FILING JOINTLY $25,100  (65 or older + $1350 per spouse)

HEAD OF HOUSEHOLD  $18,800  (65 or older +$1700)

Legally Blind + $1350

[gjzw1cke]

Thanks so much for the reply!  We are itemizing our deductions, but probably won't have enough medical expenses to qualify there.  I'm assuming that the mask-making materials would also be HSA-eligible, so maybe I can get reimbursed through our HSA account?

[xmasbaby0]

Maybe---but ask the HSA.   Good luck.  And stay safe!

[gjzw1cke]

Thanks for all your help!