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 is a communications specialist at TASB HR Services. Send Sarah an email at sarah.james@tasb.org.
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