PPE Expense Deduction for Teachers
The IRS released guidance on Thursday, February 4, 2020, regarding one of the provisions in the COVID-Related Tax Relief Act that was passed in December.
Educators who are a kindergarten through twelfth-grade teacher, instructor, principal, counselor, or aide who work at least 900 hours during the school year are eligible for a $250 deduction ($500 if married filing jointly for which both spouses are educators) for COVID-19 protective items purchased by the educator.
The tax deduction is for PPE items that were purchased after March 12, 2020. PPE items include but are not limited to disinfectant, hand soap, masks, gloves, plexiglass, air purifiers, tape, and other items recommended by the Centers for Disease Control and Prevention.
Teachers can also include school supplies (paper, tissues, books, etc.) in the $250 deduction (as they have in past years). However, the total deduction is capped at $250 per educator.