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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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Are you an eligible educator? Call or email us at (410) 823-5442 or [email protected].

Chesapeake Financial Advisors is a fee-only financial planning, investment advisory and tax planning firm with offices in Towson, Columbia, and Frederick, Maryland.

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