Is Self-Quarantining a Deductible Medical Expense?

8 Pages Posted: 2 Jul 2020

See all articles by Joel S. Newman

Joel S. Newman

Wake Forest University - School of Law

Date Written: July 1, 2020

Abstract

Self-quarantining expenses are probably not a deductible medical expense, under current law. I propose a statutory amendment to make them deductible under IRC section 213, provided:
1) they are required by the CDC or a comparable governmental authority;
2) they are limited to $200 per day for 14 days;
3) there is no reasonable alternative to moving out of the taxpayer's home; and
4) the place of quarantine is within 25 miles of taxpayer's principal residence.

Keywords: taxation, quarantine, medical expense, COVID-19

JEL Classification: K34, H24

Suggested Citation

Newman, Joel S., Is Self-Quarantining a Deductible Medical Expense? (July 1, 2020). 2020 U. Ill. L. Rev. Online 117 (July 1, 2020), Wake Forest Univ. Legal Studies Paper , Available at SSRN: https://ssrn.com/abstract=3641517

Joel S. Newman (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States

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