IRS Allows Deductions for COVID-19 Protective Items
The Internal Revenue Service (IRS) announced eligible educators may include COVID-19 protective items in the educator expense deduction.
Eligible educators include K–12 teachers, instructors, counselors, principals, or aides employed in a school for at least 900 hours during a school year. Educator expense deduction rules allow educators to deduct up to $250 of qualifying expenses per year. That amount may now include unreimbursed expenses for protective items intended to stop the spread of COVID-19 in the classroom, including:
- Face masks
- Disinfectant
- Hand soap and sanitizer
- Disposable gloves
- Tape, paint, or chalk to guide social distancing
- Physical barriers (e.g., plexiglass)
- Air purifiers
- Other items recommended by the Centers for Disease Control and Prevention (CDC) to be used to prevent the spread of COVID-19
Additional information, including links to tax forms and instructions, can be found in this IRS News Release.
Sarah James
Sarah James joined HR Services in 2019. Prior to that, she worked at a Central Texas school district for 11 years. She is responsible for managing web content, HR Services articles, HRX newsletter, social media accounts, and marketing efforts.
James has a bachelor’s degree in communications from Concordia University Texas in Austin.
Email Sarah if you have a story idea for the HRX.
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