There's some good news for teachers and other educators who are digging into their own pockets to buy COVID-related supplies for their classroom. They can deduct these out-of-pocket expenses on their tax return. The IRS has even issued guidance to help educators determine what is or isn't deductible as a "COVID-19 protective item."
According to the IRS, deductible supplies include personal protective equipment (PPE) and other items used to stop the spread of COVID-19 in the classroom. Among other things, the list includes:
- Face masks;
- Disinfectants;
- Hand soap;
- Hand sanitizer;
- Disposable gloves;
- Tape, paint or chalk to guide social distancing;
- Physical barriers (e.g., clear plexiglass);
- Air purifiers; and
- Other items recommended by the Centers for Disease Control and Prevention (CDC) used to prevent the spread of COVID-19.
The deduction is available for up to $250 of unreimbursed cost of COVID-19 protective items paid by an eligible educator during the calendar year. An "eligible educator" is anyone who is a kindergarten through 12th grade teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year. The maximum deduction jumps to $500 for a married couple filing a joint return if both spouses are eligible educators – but not more than $250 each.
Sign up for Kiplinger’s Free E-Newsletters
Profit and prosper with the best of expert advice on investing, taxes, retirement, personal finance and more - straight to your e-mail.
Profit and prosper with the best of expert advice - straight to your e-mail.
Other expenses that were already deductible – such as books, supplies, and other materials used in the classroom – also count toward the $250 (or $500) limit. For 2021 tax returns, the deduction is claimed on Schedule 1, Line 11, of Form 1040 or 1040-SR. Returns for the 2021 tax year are due April 18, 2022 (April 19 for residents of Maine and Massachusetts).
-
Stock Market Today: Stocks Rally Despite Rising Geopolitical TensionThe main indexes were mixed on Tuesday but closed well off their lows after an early flight to safety.
-
What's at Stake for Alphabet as DOJ Eyes Google's ChromeAlphabet is higher Tuesday even as antitrust officials at the DOJ support forcing Google to sell its popular web browser. Here's what you need to know.
-
Premium Tax Credit: Are You Eligible For This Health Insurance Tax Break?Tax Credits The tax credit can help qualifying individuals pay for coverage from the Affordable Care Act’s health insurance marketplace.
-
FSA Contribution Limits Are Higher for 2025FSA A flexible spending account allows you to build tax-free savings for certain medical expenses.
-
Florida Tax Deadline Extension: What You Need to KnowTax Relief The IRS extended federal tax return file time due to severe storms.
-
IRS: Here’s How to Recover Your Tax Records After a Natural DisasterTax Records Your tax documents can help you get federal relief faster, the IRS says.
-
Voters Approve New Veteran Property Tax ReliefTax Relief Thanks to the election, some Veterans will soon see expanded property tax exemptions.
-
Nevada Approves Diaper Tax Relief Amid Childcare CrisisTax Relief Nevada voters have expanded sales tax relief to diapers. But are prices still too high?
-
Earned Income Tax Credit (EITC) 2024: How Much Will You Get?Tax Credits The refundable amount for workers with or without children is slightly higher this year. Here’s what you need to know.
-
Five Cities With the Lowest Property Tax in the U.S.Property Tax Property taxes are ultra-low in these popular metro areas, but is housing affordable?
