IRS Clarifies: COVID-19 Protective Items Qualify for Educator Expense Deduction, Feb. 18, 2021

IRS Revenue Procedure 2021-15 has clarified that teachers and others who qualify for the educator expense deduction are entitled to deduct expenses paid for protective items to reduce the spread of COVID-19. Generally, teachers, instructors, counselors and anyone else who is in a school for at least 900 hours during a school year are entitled to deduct up to $250 in qualifying educational expenses each year. The deduction is often used by teachers who purchase items for the classroom that are not provided by the school. Unreimbursed expenses paid or incurred after March 12, 2020 for protective items now qualify for the deduction. However, the $250 annual per-educator cap remains in place for both 2020 and 2021. For more information on the educator expense deduction, see Q 715.