Teachers Can Deduct COVID-19 Protective Items on Their Tax Returns
Last week, the IRS announced that from now on, all eligible educators can deduct out-of-pocket COVID-19 protective items that they use in a classroom in order to prevent the spread of the virus.
What are the protective items that teachers and other educators can deduct on their tax returns in 2021?
- face masks
- disinfectants
- hand soap
- hand sanitizer
- disposable gloves
- tape, paint, or chalk to guide social distancing
- physical barriers (for example, clear plexiglass)
- air purifiers
- other items recommended by the Centers for Disease Control and Prevention (CDC) that help to prevent the spread of COVID-19
How much can I deduct on COVID-19 protective items?
According to Rev. Proc. 2021-15, you can include the expenses paid after March 12, 2020. Eligible educators can deduct up to $250 for qualifying expenses (or up to $500 if filing jointly and both spouses are educators, but any way up to $250 for each person.)
In what form can I claim the deduction?
To claim the deduction, you may use Form-1040, Form 1040-NR, or Form 1040-SR.
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