Are Tampons Tax Deductible as a Medical Expense?

For years, tampons and other menstrual products were not considered medical necessities under federal tax law, but a legislative change has altered this landscape. The direct answer is now yes; tampons, pads, and other similar products can be treated as a tax-deductible medical expense. This allows taxpayers to reduce their taxable income by the amount spent on these items.

The Reclassification of Menstrual Care Products

A change in federal tax law officially redefined menstrual care products, making them eligible for tax benefits. The Coronavirus Aid, Relief, and Economic Security (CARES) Act of 2020 expanded the definition of “qualified medical expenses” to include these items. This reclassification means that money spent on them can be paid for or reimbursed through specific tax-advantaged health accounts. This change was retroactive to January 1, 2020.

This legislative update removes the previous barrier that classified these products as general health items rather than medical necessities. A qualified medical expense, as defined by the IRS, includes costs for the diagnosis, cure, mitigation, treatment, or prevention of disease. The CARES Act lists menstrual care products as meeting this definition. Qualified products include:

• Tampons
• Pads
• Liners
• Menstrual cups
• Sponges
• Other similar products used for menstruation

Using Tax-Advantaged Health Accounts

The most direct way to receive a tax benefit for menstrual product purchases is through a tax-advantaged health account. These accounts, such as Health Savings Accounts (HSAs), Flexible Spending Arrangements (FSAs), and Health Reimbursement Arrangements (HRAs), are funded with pre-tax dollars, which lowers your taxable income. An HSA is a savings account available to those with a high-deductible health plan, while an FSA is an employer-sponsored account. HRAs are funded by the employer and reimburse employees for medical costs.

Using these funds is a straightforward process. Many of these accounts provide a dedicated debit card that can be used to pay for qualified medical expenses directly at the point of sale. When you purchase tampons or other eligible products, you can use this card just as you would a regular debit card, and the funds are drawn directly from your account.

If you cannot pay directly with an account-linked card, you can pay for the products out-of-pocket and file for reimbursement. This involves submitting a claim to your account administrator with proper documentation. It is important to keep detailed receipts for every purchase of menstrual care products, as they may be required by your plan administrator or in the event of an IRS audit.

Claiming an Itemized Medical Expense Deduction

For individuals who do not have access to an HSA or FSA, there is another avenue for a tax deduction, though it is less common. You can deduct the cost of menstrual products as part of the medical expense deduction on Schedule A of your Form 1040 tax return. This method requires you to itemize your deductions rather than taking the standard deduction.

The challenge with this approach is the 7.5% Adjusted Gross Income (AGI) threshold. Federal tax law only permits you to deduct total qualified medical expenses that exceed 7.5% of your AGI. For example, if your AGI is $60,000, the 7.5% threshold would be $4,500. You would need to have more than $4,500 in total medical expenses—including the cost of tampons, doctor visits, and prescriptions—before you could deduct a single dollar.

Because of this high threshold, most taxpayers do not qualify to deduct their medical expenses. The total cost of menstrual products for a year is unlikely to be enough on its own to surpass the 7.5% floor. This deduction is beneficial only for those who have high medical costs in a given year due to a serious illness, chronic condition, or major surgery.