IRS says teachers can write off COVID-19 protective items

Virus Outbreak Schools
Posted at 3:50 PM, Feb 04, 2021

The IRS announced on Thursday that teachers can deduct out-of-pocket expenses for COVID-19 protective items used in the classroom to stop the spread of the coronavirus on their 2020 taxes.

Expenses paid on or after March 12, 2020, through the end of the tax year, are eligible for the deduction. Teachers are eligible for up to $250 per year in deductions. Teachers are not eligible for the tax deduction if they are reimbursed for the items.

Educators who teach kindergarten through Grade 12, including those considered instructors, counselors, principals and aides, are eligible as long as they work 900 hours a year at a school.

The IRS says taxpayers can claim the deduction on Form 1040, Form 1040-SR or Form 1040-NR.

Items eligible for a tax deduction include face masks, disinfectant, hand soap, hand sanitizer, disposable gloves, tape, paint or chalk to guide social distancing, physical barriers, air purifiers and other items recommended by the CDC to stop the spread of the coronavirus.