Is Self-Quarantining a Deductible Medical Expense?
8 Pages Posted: 2 Jul 2020
Date Written: July 1, 2020
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: Suggested Citation