Joel S. Newman (Wake Forest University – School of Law) has posted Is Self-Quarantining a Deductible Medical Expense? (2020 U. Ill. L. Rev. Online 117 (July 1, 2020)) on SSRN. Here is the 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.