CORPUS CHRISTI, Texas — The IRS says eligible educators can deduct their unreimbursed expenses for COVID-19 protective items to stop the spread of COVID-19 in the classroom.
In a statement, the government agency states COVID-19 protective items include, but are not limited to:
- Face masks
- Disinfectant for use against COVID-19
- 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) to be used for the prevention of the spread of COVID-19.
The new law clarifies that unreimbursed expenses paid or incurred after March 12, 2020, by eligible educators for protective items to stop the spread of COVID-19 qualify for the educator expense deduction.
The educator expense deduction rules permit eligible educators to deduct up to $250 of qualifying expenses per year ($500 if married filing jointly and both spouses are eligible educators, but not more than $250 each).
Eligible educators include any individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.