The Consolidated Appropriations Act, 2021 clarifies that the above-the-line deduction for teacher classroom expenses includes personal protective equipment, disinfectant, and other supplies used to prevent the spread of COVID–19 paid or incurred after March 12, 2020.

Many teachers dip into their own pockets to buy classroom supplies. Fortunately, educators who work in schools may qualify to deduct up to $250 of unreimbursed expenses. That amount goes up to $500 if two qualified educators are married and file a joint return. However, neither spouse can deduct more than $250 of their qualified expenses when they file.

Taxpayers qualify for this deduction if they:

  • Teach any grade from kindergarten through twelfth grade.
  • Are a teacher, instructor, counselor, principal or aide.
  • Work at least 900 hours during the school year.
  • Work in a school that provides elementary or secondary education.

Qualified expenses include:

  • Professional development courses,
  • Books,
  •  Supplies,
  • Computer equipment including related software and services,
  • Supplementary materials, and
  • Athletic supplies only for health and physical education.

Under the Consolidated Appropriations Act, 2021, qualified expenses also include personal protective equipment, disinfectant, and other supplies used to prevent the spread of COVID–19 paid or incurred after March 12, 2020.

Contact Us

We encourage teachers to consider tracking their qualified expenses incurred throughout the year. If you have any questions related to the deduction for educator expenses, please call our office. We are here to assist you.