Eligible educators can now deduct out-of-pocket expenses for COVID-19 protective items to stop the spread of the coronavirus in the classroom, the IRS announced.
COVID-19 protective items include face masks, hand soap, disposable gloves, physical barriers, air purifiers and more.
The educator expense deduction rules (Rev. Proc. 2021-15) 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).