COVID-19 protective items now deductible for educators

February 8, 2021

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). 

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