Don’t Miss That Deduction: Teachers Get a Tax Break for COVID-19 Protective Equipment

IRS allows teachers to deduct COVID-19 items | The Tax Bakery

The events of 2020 have done a number on everyone, and we’re still working through this new life and work environment. Few professions have been impacted more than teachers.

Whether working in the classroom, or leading students online, teachers have remained committed to helping their pupils succeed.

The IRS has taken notice, and is offering qualified educators a tax deduction for the purchase of COVID-19 protective materials.

 Who is a Qualified Educator?

The IRS defines a qualified educator as:

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.

Each year, those eligible for the educator expense deduction may deduct up to $250 of educational expenses ($500 if married filing jointly and both spouses are eligible educators, up to a maximum of $250 each). This new guidance allows teachers to include unreimbursed COVID-19 preventive items to be included in that deduction.

What COVID-19 Preventive Equipment is Eligible

Teachers are allowed to deduct the unreimbursed purchase of several items, including, but not limited to:

  • Air purifiers
  • Face masks
  • Disinfectant to prevent the spread of COVID-19
  • Hand sanitizer
  • Physical barriers
  • Additional chalk, tape, or paint to indicate social distancing
  • other items recommended by the Centers for Disease Control and Prevention (CDC) to be used for the prevention of the spread of COVID-19

Any equipment that a qualifying educator wishes to deduct must have been purchased during the tax year.

How to Take the Educator Expense Deduction

Taking the educator expense deduction is easy! The deduction will appear on your Form 1040. Unsure where it goes? Your tax preparer will do the heavy lifting.

For additional information, you can read more from the IRS here.

At the Tax Bakery, you’ll find IRS-credentialed tax experts whose #1 goal is to make filing your taxes simple. Got tax questions? Feel free to reach out.


What’s been your biggest challenge when finding a reliable tax person? Share your tips in the comments.

No need to wait!

The Tax Bakery can help you handle your tax returns. The process is simple:

  • Schedule a consult.
  • Upload your documents.
  • We’ll handle the rest.