Educators Can Deduct Personal Protective Equipment, IRS Says

The Internal Revenue Service on Thursday provided guidance on tax deductions that educators can claim for purchases of personal protective equipment such as face masks and hand sanitizer, which recent coronavirus relief legislation clarified is eligible for educator expense deductions.

Face masks, hand sanitizer, physical barriers and other types of personal protective equipment purchased after March 12, 2020, can be deducted by teachers from their taxable income under a safe harbor provided by the IRS in Revenue Procedure 2021-15, which was released Thursday. The COVID-related Tax Relief Act of 2020, which passed along with the Consolidated Appropriations Act , required the IRS to issue guidance clarifying that such equipment is eligible for the educator deduction under Internal Revenue Code Section 62(a) .

--Editing by Robert Rudinger.

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