Tuesday Too Small For HR - Can Teachers Deduct PPE Expenses?

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The smell of freshly sharpened pencils and eagerness to learn is in the air. It's time to head back to school while preventing the spread of COVID–19 in the classroom.

Can teachers deduct PPE expenses?

Yes, IRS Rev. Proc. 2021-15, provides guidance for eligible educators. Educators can deduct unreimbursed expenses for PPE items such as face masks; disinfectant; hand soap; hand sanitizer; disposable gloves; tape, paint or chalk to guide social distancing; physical barriers such as clear plexiglass; air purifiers; and other items recommended by the Centers for Disease Control and Prevention to be used for preventing the spread of COVID-19.

The maximum expense deduction limit is to $250 of qualifying expenses per year ($500 if married filing jointly and both spouses are eligible educators, but not more than $250 each).

An eligible educator is defined 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.

The tax deduction is for expenses paid or incurred during the tax year but also applies to any unreimbursed expenses paid or incurred for PPE, disinfectant and other supplies used to prevent the spread of COVID–19 in the classroom.