The Internal Revenue Service (IRS) recently announced the new tax brackets and standard deductions for the 2025 tax season with the news that condoms can now be deducted on all taxpayers’ taxes.
The IRS then points out that for a spouse or dependent, condoms are considered a medical expense and can be deducted if it is specified on the return that the medical expenses exceed 7.5 percent of adjusted gross income (AGI) for the year. AGI is total income that is calculated by subtracting deductions.
Prior to this announcement, condoms had already been considered, for the last few years, in the itemized tax deduction only in certain cases when a major medical reason was shown. In these specific cases that had to be documented, they were a necessary tool to prevent the infection of sexually transmitted diseases rather than simply for contraceptive purposes, explains expert Richard Pon, U.S. certified public accountant.
In addition, the expert points out that condoms are just one of many medical expenses that are now considered deductible, but other lesser-known medical devices such as DNA collection kits, breast pumps and breastfeeding supplies, medications that help with smoking cessation such as those for nicotine abstinence, and expenses related to volunteer work could also be included.
People who do not itemize their tax returns may still qualify for deductions by using a health care plan account to get reimbursed for medical expenses, Pon points out.
