According to The Sun, Americans practicing safe sex can now benefit from a new tax break, thanks to an update from the Internal Revenue Service (IRS). Recently announced standardized deductions, tax brackets, and other important details for the 2025 tax season included the noteworthy “Notice 2024-71,” which states that condom purchases for taxpayers, their spouses, or dependents will qualify as a medical expense.
Itemizing Deductions for Condoms
This means that condom purchases can be deducted through itemization when filing tax returns in the spring of 2026. However, there is a catch: to qualify for the deduction, medical expenses must exceed 7.5% of the taxpayer’s adjusted gross income (AGI) in 2025.
Previously, some Americans could list condoms as an itemized deduction, but only in specific cases. According to USA Today, Richard Pon, a California-based public accountant, explained that the deduction was limited to instances where the condoms were used for medical reasons, such as preventing the spread of a sexually transmitted infection (STI). “You had to prove you had a medical reason such as not spreading [an STI] rather than just as a contraceptive,” Pon stated.
Alternative Options for Condom Purchases
In addition to this new deduction, there have been other avenues for Americans to obtain free condoms for several years. Individuals with a health savings account (HSA) or flexible savings account (FSA) can have their condom purchases paid for or reimbursed. Contributions to HSA and FSA accounts are also tax-exempt.
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For 2025, the IRS has set contribution limits at $4,300 for individuals and $8,550 for families with an HSA, while the limit for an FSA is up to $3,300. Furthermore, other medical-related expenses that Americans could itemize for tax deductions include breast pumps and lactation supplies, DNA collection kits, smoking and nicotine withdrawal medications, and items related to volunteer work.
Earned Income Tax Credit Adjustments
The IRS also recently announced its “inflation adjustment” rule for the 2025 tax year, which will benefit those eligible for the earned income tax credit (EITC). This refundable credit is designed to assist single Americans, couples, and families with low to moderate incomes.
To qualify, taxpayers must meet several requirements, including an earned annual income below a specified threshold. In 2023, that threshold was set at $63,398. For the 2025 tax year, families with three or more children meeting the criteria could receive a maximum credit of $8,046 due to the inflation adjustment. This represents a $216 increase from the 2024 maximum of $7,830.