Do you like sex? The IRS says condoms are now tax-free if you itemize

If you practice safe sexThe IRS has good news. Condoms now qualifies as an itemized deduction.

When the IRS recently announced new tax categories, standard deductions and other important points for the 2025 tax season has also been released Notice 2024-71. It says that condoms for a taxpayer, spouse or dependent now qualify as medical expenses and can be deducted if you itemize and your medical expenses exceed 7.5% adjusted gross income (AGI) for the year. AGI is gross income after deductions, or “adjustments,” to the income you are entitled to receive.

Previously, condoms as an itemized tax benefit were applied on a case-by-case basis. “You had to prove a medical reason, like not spreading STDs (sexually transmitted diseases), not just as a contraceptive,” said Richard Pohn, a certified public accountant in northern California.

Condom costs have for years been reimbursed through a pre-tax health savings account (HSA) or flexible savings account (FSA), which cover over-the-counter medications that are not usually tax-deductible as itemized deductions.

Condoms are just one of many eligible medical expenses for tax deduction, said Mon. Some of the ones listed below are not new, but may be little known, he said.

More taxable expenses related to medicine

DNA collection kits if used to obtain health care information rather than origin information. This is suggested in a Private Letter Regulation 2019 (PLR) for a taxpayer contacting the IRS for clarification on the taxation of genetic testing. Technically, PLRs only apply to the taxpayer requesting the clarification, but the decision indicates the IRS’s view on the matter and how it might handle similar situations, experts say. The IRS stated that “the taxpayer must allocate the price paid for the DNA collection kit and medical services between medical and nonmedical items and services to determine what constitutes medical care” and can deduct that portion of the cost.
Breast pumps and accessories for lactationsuch as pump accessories, nursing pads, milk storage bags and nipple creams/ointments.
Smoking cessation programs and nicotine withdrawal drugsbut only if they are prescribed by a doctor. Over-the-counter nicotine patches are not taxed.
Expenses related to volunteering. The hourly rate for time spent helping is not deductible, but unreturned items that volunteers have spent money on can be non-cash charitable contributions. Any deduction of $250 or more requires documentation and possibly verification from a qualified charity. “Medical volunteers can have scrubs, uniforms and personal protective equipment,” Pong said. “Sometimes they have volunteer trips, like Doctors Without Borders.” Sometimes they have medical equipment that they pay for. First responders may also have non-reimbursable uniforms and protective equipment.”

What if I don’t list?

People who don’t itemize their tax returns can still benefit by using a health savings account (HSA) or flexible spending account (FSA) to reimburse himself for his medical expenses, Pon said.

FSA and HSA contributions are tax-free. In 2025, the HSA contribution limit for an individual is $4,300 and $8,550 for a family with a high-deductible health insurance plan. The FSA contribution limit is $3,300.

“The the new joint standard deduction is $30,000 that’s why it’s hard for many people to count, he said. And “even if you itemize, most people don’t deduct medical expenses from that time must exceed 7.5% of your adjusted gross income.”

FSAs and HSAs also include over-the-counter medications or drugs such as insulin which are not allowed as itemized deductions. “So this is one way to get a tax deduction for over-the-counter drugs like Tylenol,” Pon said.

What are the other benefits of FSAs and HSAs?

FSA the right to compensation arises on the 1st day of your employment. If you were reimbursed more than you made, you don’t have to pay back when you leave your job as long as the funds were used for eligible expenses, Pong said.

For example, he said: In 2025, Fred decided to contribute $600, or $50 each month, to his FSA. In January, Fred buys $500 worth of glasses and receives reimbursement from his FSA. Fred quit his job in February when his employer deducted only $100 in FSA contributions. Fred is not responsible for repaying the $400 excess from the FSA.

“Therefore, from a financial perspective, it’s best to use as much of your FSA funds as possible at the beginning of the year because you won’t have to pay back the excess FSA funds if you leave later in the year,” Pon said.

HSAs can also be used as investment vehicles. HSA funds can be invested and tax-advantaged free over time. Plus, if you suddenly find yourself in financial trouble, you can withdraw tax-free from any receipts for qualified expenses you paid out-of-pocket while your HSA was invested and growing. “There is no time frame when an HSA account holder must reimburse themselves,” said Ryan Losey, executive vice president of CPA firm PIASCIK. “You can accumulate medical expenses, create a folder for 40 years and put all the documents in them; in the meantime, pay out of pocket, and then at 65 (years) you can reimburse yourself tax-free.”

Medora Lee is a money, markets and personal finance reporter for USA TODAY. You can contact her at [email protected] and sign up for our free Daily Money newsletter for personal finance advice and business news every morning, Monday through Friday.