Add condoms to the list of medical expenses that are tax deductible

If you practice safe sex, the IRS has some good news: Condoms now qualify as an itemized deduction.
When the IRS recently announced new tax brackets, standard deductions and other important items for the 2025 tax season, it also issued Notice 2024-71. It says condoms for a taxpayer, spouse or dependent now qualify as a medical expense and can be deducted if you itemize and your medical expenses exceed 7.5% of adjusted gross income (AGI) for the year. AGI is total income minus deductions, or “adjustments” to income that you are eligible to take.
Previously, condoms as an itemized tax deduction were on a case-by-case basis. “You had to prove you had a medical reason such as not spreading a STD (sexually transmitted disease) rather than just as a contraceptive,” said Richard Pon, a certified public accountant in Northern California.
Condoms have been reimbursable for years through a pre-tax health savings account (HSA) or flexible savings account (FSA), which cover over-the-counter medications that aren’t generally tax deductible as an itemized deduction.
Condoms are only one of many medical-related expenses that qualify for a tax deduction, Pon said. Some listed below aren’t new but may be little known, he said.
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People who don’t itemize their tax returns can still benefit by using a health savings account or flexible spending account to reimburse themselves for medical expenses, Pon said.
FSA and HSA contributions aren’t taxed. For 2025, the HSA contribution limit for an individual is ​$4,300 and $8,550 for a family with a high-deductible health plan. The FSA contribution limit is $3,300.
“The new joint standard deduction is $30,000, so it’s hard for a lot of people to itemize,” he said. And “even if you itemize, most people do not deduct medical expenses since it must exceed 7.5% of your adjusted gross income.”
FSAs and HSAs also cover over-the-counter medications or drugs like insulin that aren’t allowed as itemized deductions. “So, this is one way to get a tax deduction for over-the-counter medicine such as Tylenol,” Pon said.
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For example, he said: Fred elects to contribute in 2025 $600, or $50 a month, to his FSA. In January, Fred buys glasses for $500 and receives reimbursement from his FSA. Fred leaves his job in February when his employer had 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 early in the year as you do not have to repay excess FSA funds if you later leave during the year,” Pon said.
Medora Lee is a money, markets, and personal finance reporter at USA TODAY. You can reach her at [email protected] and  subscribe to our free Daily Money newsletter for personal finance tips and business news every Monday through Friday morning.