Many teachers routinely spend their own money for needed classroom supplies their schools don’t provide, and the IRS allows them a special deduction, up to $250 per year. Under new law, the Consolidated Appropriations Act, 2021, certain COVID related items are now included in the list of expenses that qualify for the educator expense deduction (still limited to $250).
Eligible educators can deduct unreimbursed expenses for COVID-19 protective items to stop the spread of COVID-19 in the classroom.
COVID-19 protective items include, but are not limited to:
face masks;
disinfectant for use against COVID-19;
hand soap;
hand sanitizer;
disposable gloves;
tape, paint or chalk to guide social distancing;
physical barriers (for example, clear plexiglass);
air purifiers; and
other items recommended by the Centers for Disease Control and Prevention (CDC) to be used for the prevention of the spread of COVID-19.
The educator expense deduction can be claimed even if the teacher claims the standard deduction.
