IRS Information Letter: Deduction for Menstrual Products as Medical Expenses (IRC §213)

In determining whether menstrual products are considered deductible medical expenses, a taxpayer should consider whether they were paid for treating or diagnosing a disease, whether the costs are beneficial to general health and considered a personal expense, or whether they wouldn’t have been incurred but for a medical condition, the IRS explained. The IRS stated that tax code Section 213 allows taxpayers to deduct expenses paid for medical care of the taxpayer, but Section 262 and regulations under Section 213 prohibit the deduction of personal, family, or living expenses as medical care. [IRS Info. Letter 2019-0005]

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