(NEXSTAR) — The Internal Revenue Service said on Friday that face masks, hand sanitizer and sanitizing wipes used to prevent the spread of COVID-19 are tax-deductible.

According to the notice, “personal protective equipment, such as masks, hand sanitizer and sanitizing wipes for the primary purpose of preventing the spread of coronavirus” are considered deductible medical expenses.

Amounts paid for such expenses are eligible to be paid or reimbursed using flexible health spending accounts, medical savings accounts, reimbursement arrangements and other health savings accounts.

According to the IRS guidance, eligible purchases “are treated as amounts paid for medical care under § 213(d) of the Internal Revenue Code (Code). Therefore, amounts paid by an individual taxpayer for COVID 19 PPE for use by the taxpayer, the taxpayer’s spouse, or the taxpayer’s dependent(s) that are not compensated for by insurance or otherwise are deductible under § 213(a) provided that the taxpayer’s total medical expenses exceed 7.5 percent of adjusted gross income.”