Teachers Can Deduct COVID-19 Supplies on Tax Return

Eligible teachers can write off their expenses for coronavirus protective items that will help stop the spread of COVID-19. The IRS has just issued guidance under which teachers can deduct unreimbursed expenses for protective items thanks to the COVID-Related Tax Relief Act that was passed in December.  

Personal Protective Equipment (PPE) 

Personal Protective Equipment (PPE) and other items used to stop the spread of COVID-19 in the classroom include but are not limited to the following: 

• Face Masks 
• Disinfectants 
• Hand Soap 
• Hand Sanitizer 
• Disposable Gloves 
• Tape, Paint or Chalk to Guide Social Distancing 
• Physical Barriers/Clear Plexiglass 
• Air Purifiers 
• Other items recommended by the Centers for Disease Control and Prevention (CDC) 

Deduction Limits 

Eligible educators are allowed an above the line deduction of $250 towards unreimbursed expenses paid for after March 12, 2020. An eligible educator is anyone who is a K-12th grade teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year. The maximum deduction is $500 for a married couple filing jointly if both spouses are eligible educators. It is limited to $250 each. Other expenses that were already deductible like books, supplies, and other classroom materials count towards the $250.  

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