IRS Provides Safe Harbor for Amounts Paid for Condoms, Notice 2024-71

The IRS has provided a safe harbor under Code Sec. 213(d) for amounts paid for condoms. Because amounts paid for condoms are treated as expenses for medical care, these amounts are deductible if the other requirements of Code Sec. 213(a) are met (for example, if a taxpayer’s total medical expenses exceed the 7.5-percent adjusted gross income limitation and are not compensated for by insurance or otherwise).

Eligibility for Deduction

To be eligible for the deduction, the amounts must be paid by the taxpayer for condoms for the taxpayer, the taxpayer’s spouse, or the taxpayer’s dependent. Additionally, because amounts paid for condoms are treated as expenses for medical care, these amounts are also eligible to be paid or reimbursed under a health FSA, Archer MSA, HRA, or HSA. However, if an amount paid for condoms is paid or reimbursed under a health FSA, Archer MSA, HRA, HSA, or any other health plan, it is not a deductible expense under Code Sec. 213.

Notice 2024-71