Are Air Purifiers Tax Deductible? How to Claim Them on Taxes

Tax season often brings questions about deductible expenses, particularly for those considering air purifiers. With growing concerns over air quality and health, many are investing in these devices to improve their living environments.

Eligibility as a Medical Expense

To determine if an air purifier qualifies as a deductible medical expense, IRS guidelines must be consulted. The IRS defines medical expenses as costs for the diagnosis, cure, treatment, or prevention of disease, or for affecting the structure or function of the body. An air purifier may qualify if prescribed by a healthcare professional to address a specific medical condition, such as asthma or severe allergies.

For eligibility, the air purifier must be primarily used to treat a diagnosed medical condition, and a doctor’s prescription or recommendation is typically required. For instance, if a physician prescribes an air purifier to alleviate a respiratory condition, the cost may be deductible. However, only the portion of total medical expenses exceeding 7.5% of the taxpayer’s adjusted gross income (AGI) is deductible.

Criteria for Itemized Deductions

Taxpayers must assess whether their total eligible deductions exceed the standard deduction, which in 2024 is $13,850 for single filers and $27,700 for married couples filing jointly. Itemizing is worthwhile only if deductible expenses surpass these thresholds. Qualifying air purifiers, as medical expenses, contribute to the total but must be combined with other deductible items like mortgage interest, state and local taxes, and charitable donations.

For example, if a taxpayer’s medical expenses, including the cost of an air purifier, total $10,000 and their AGI is $100,000, only $2,500 is deductible, as expenses must exceed 7.5% of AGI. A thorough evaluation of all expenses is essential for determining whether itemizing is beneficial.

Proper Recordkeeping

Accurate recordkeeping is crucial for taxpayers itemizing deductions, especially for medical expenses like air purifiers. The IRS requires detailed documentation to support claims, so taxpayers should maintain receipts, invoices, and a physician’s prescription or recommendation to justify the medical necessity of the device.

Digital tools can simplify recordkeeping. Applications that scan and organize receipts or financial management software can help taxpayers track expenses throughout the year, ensuring no deductions are overlooked. Well-organized records also minimize the risk of lost or damaged documents.

Personal vs. Business Usage

It’s important to distinguish between personal and business usage when evaluating air purifiers for tax purposes. This distinction determines how the expense is deducted. If the air purifier is used in a home office, the cost may qualify as a business deduction, provided the space is exclusively used for business activities, as outlined in IRS Publication 587. In such cases, the deduction is prorated based on the percentage of the home designated for business use.

For air purifiers used in a business environment, such as an office shared by employees, the entire cost may be deductible as a business expense under IRS Section 162, which allows deductions for ordinary and necessary business expenses. Clear records documenting the purchase and usage of the purifier are essential to substantiate the deduction.

Filing Process

Claiming an air purifier as a deduction requires following IRS filing procedures. Determining if the expense qualifies as a medical or business deduction dictates the forms and schedules to complete. For medical deductions, taxpayers must itemize deductions using Schedule A (Form 1040). This form aggregates all qualifying medical expenses, including the air purifier, alongside other itemized deductions. The total medical expenses must exceed 7.5% of AGI to be deductible.

For business deductions, the process varies. Sole proprietors report the expense on Schedule C (Profit or Loss From Business). If the air purifier is used in a home office, the deduction must be prorated based on the percentage of the home used for business. Corporations or partnerships can deduct the expense directly on their business tax returns, provided it qualifies as an ordinary and necessary business expense under IRS Section 162. Supporting documentation, such as receipts and physician recommendations, should be readily available in case of an audit.