Surgical masks provide barrier protection against droplets including large respiratory particles. Most surgical masks do not effectively filter small particles from the air and do not prevent leakage around the edge of the mask when the user inhales.
All of the expenses you claim must be both reasonable and necessary to your move. Reasonable moving expenses may include the cost of gas or the mileage on your vehicle, rental trucks, short-term storage, and boxes. For a long move, you might include the cost of lodging at a hotel on the way to your new home.
Expenses you can deduct. You can deduct any reasonable expenses you incur to earn rental income. The two basic types of expenses are current expenses and capital expenses. For more information on what we consider a current or capital expense, see Current expenses or capital expenses.ome expenses your incur are not deductible. For more information see Expenses you cannot deduct. If you are modifying a building to accommodate persons with disabilities, buying an older building, or encounter other situations, see Capital expenses-Special situations.