Good news for those who practice safe sex: the IRS now recognizes condoms as a deductible item.

In its recent update regarding tax brackets and deductions for the 2025 tax year, the IRS released Notice 2024-71. This notice states that taxpayers can now count condoms purchased for themselves, their spouse, or dependents as a medical expense, provided they itemize their deductions and their total medical expenses surpass 7.5% of their adjusted gross income (AGI). AGI is calculated as your total income minus any eligible deductions.

Previously, the ability to deduct condoms on taxes was evaluated individually; you needed to establish a medical necessity, such as preventing the spread of STDs, rather than merely using them as contraception, explained Richard Pon, a certified public accountant from northern California.

For years, condoms have been eligible for reimbursement through pre-tax health savings accounts (HSAs) or flexible spending accounts (FSAs), which typically cover over-the-counter medical items that are not standard deductible expenses.

According to Pon, condoms are just one of numerous medical-related expenses that can be tax-deductible. Below are some additional expenses, some of which may not be widely known.

Additional Tax-Deductible Medical Expenses

• DNA testing kits if employed to gather health information and not just for ancestry purposes. This was indicated in a 2019 private letter ruling where a taxpayer sought clarification from the IRS on the tax handling of genetic testing. These rulings typically only apply to the requesting taxpayer, but they demonstrate the IRS’s perspective on how it may treat similar scenarios. The IRS stated that the “taxpayer must divide the costs for DNA kits and related health services into medical and non-medical categories to determine deductible amounts.”
• Breast pumps and related supplies, including accessories for pumping, nursing pads, milk storage containers, and nipple creams or ointments.
• Smoking cessation programs and nicotine withdrawal treatments, only when prescribed by a doctor. However, over-the-counter nicotine patches remain non-deductible.
• Expenses related to volunteering. While you can’t deduct your time spent volunteering, any unreimbursed costs incurred while volunteering can be claimed as noncash charitable contributions. Deductions of $250 or more must have proper documentation and possibly acknowledgment from the charity involved. Pon noted that volunteer medical practitioners may buy scrubs or personal protective gear. They might also have travel costs, especially if they volunteer with organizations like Doctors Without Borders.

What if I don’t itemize?

If you don’t itemize when filing your taxes, you can still make use of a health savings account (HSA) or flexible spending account (FSA) to recover your medical expense costs, Pon indicated.

Contributions to FSAs and HSAs are not subject to taxes. For the year 2025, the contribution cap for an individual HSA is $4,300, and $8,550 for families enrolled in high-deductible health plans. The limit for FSA contributions is set at $3,300.

With the new joint standard deduction at $30,000, many may find it challenging to itemize their expenses, Pon noted. “Even for those who itemize, most do not end up deducting medical costs as they need to exceed 7.5% of AGI.”

FSAs and HSAs can also be utilized for over-the-counter medications like insulin, which do not qualify for itemization. “This presents a way to claim tax deductions for non-prescription medicines such as Tylenol,” Pon pointed out.

What other benefits do FSAs and HSAs offer?

• FSA reimbursements are available from the first day of your employment. If you receive more reimbursement than you contributed before leaving your job, you aren’t required to return any excess funds, provided those funds were utilized on eligible medical expenses, Pon mentioned.

For example, Pon explained: If Fred decides to contribute $600 in 2025, equating to $50 monthly, to his FSA and in January purchases glasses for $500, Fred will receive reimbursement from his FSA. If he leaves his job in February, having only contributed $100, he does not need to repay the extra $400 he received from the FSA.

“Financially, it’s advantageous to use your FSA amount early in the year since you won’t need to reimburse any excess funds if you leave your job later,” Pon advised.

• HSAs can also serve as investment tools. The funds in HSAs can be invested and appreciate tax-free over time. Moreover, if you find yourself in a financial crunch, you can withdraw

You can withdraw money from your HSA without incurring taxes for any qualified expenses you covered out of your own pocket while your HSA funds were invested and growing. Ryan Losi, executive vice president at CPA firm PIASCIK, mentioned, “There isn’t a specific timeframe for HSA account holders to get reimbursed. You may gather medical expenses over decades, keep all the paperwork organized, and during this time, pay out of pocket. Then, when you’re 65 years old, you can withdraw money tax-free.”