Educators Take Note: Expenses for COVID-19 Protective Items May Be Tax Deductible

As they complete their 2020 tax returns, teachers and other educators should be aware of a tax deduction related to COVID-19. Current educator expense deduction rules permit eligible educators to deduct up to $250 of qualifying expenses per year ($500 if married filing jointly and both spouses are eligible educators, but not more than $250 each).

Under this deduction, eligible educators can now claim 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 Tax Relief Act of 2020, which was enacted as part of the Consolidated Appropriations Act, 2021, authorizes the deduction. It clarifies that unreimbursed expenses paid or incurred after March 12, 2020 by eligible educators for protective items used to stop the spread of COVID-19 in the classroom qualify for the educator expense deduction.

Eligible educators include any individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year.

This deduction is for expenses paid or incurred during the tax year. Taxpayers claim the deduction on Form 1040, Form 1040-SR or Form 1040-NR (attached Schedule 1 (Form 1040)).

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