Educators Can Now Deduct Out-Of-Pocket Expenses For COVID-19 Protective Items

Eligible educators can deduct unreimbursed expenses for COVID-19 protective items to stop the spread of COVID-19 in the classroom. COVID-19 protective items include, but are not limited to:

  • Face masks
  • Disinfectant for use against COVID-19
  • Hand soap
  • Hand sanitizer
  • Disposable gloves
  • Tape, paint or chalk to guide social distancing
  • Physical barriers (for example, clear plexiglass)
  • Air purifiers
  • Other items recommended the Centers for Disease Control and Prevention recommends that individuals use for the prevention of the spread of COVID-19

Rev. Proc. 2021-15 provides guidance for educators and their expenses under the COVID-related Tax Relief Act of 2020. For more information about the educator expense deduction, the COVID-related Tax Relief Act of 2020 and other tax changes, visit