BobKamman
Level 15

Someone had to be the first to ask.  Assuming a taxpayer meets the 7.5% floor, is there a deduction for these? They are, of course, extremely popular these days, even though many experts say they are worthless for avoiding disease, valuable only to avoid spreading it if you are already infected.  Some of those N-95 masks are pricey -- a 10-pack has risen in cost from $20 to $100 or more.  

What if an employer provides them to employees, to wear at work and to take home?  Nontaxable fringe benefit?

0 Cheers
IRonMaN
Level 15

Costs for the prevention of a disease qualify, but you use medical experts as evidence that they don't work, so sounds like nondeductible.  Unless you think the medical experts that think they really do work are correct.  So go ahead and flip a coin - best two out of three wins.


Slava Ukraini!
qbteachmt
Level 15

For business, on the job, this would qualify as safety gear or supplies. Taking them home once used is not a business issue, because technically, you are not supposed to keep reusing them. Allowing workers to take one home from a box would fall under de minimis amounts, unless it is uncontrolled taking, such as, I can take 5 boxes home. And if the employer bought them, the employee gets no medical deduction, obviously.

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