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COVID Related Tax Relief Act

jogo39
Level 2

I read where teachers and other educators can now deduct out of pocket expenses for COVID 19 protective items on their tax returns.  The deduction is available for up to $250 of unreimbursed costs.   

Is this deduction in addition to the other expenses that were already deductible such as books, supplies and other materials used in the classroom?

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abctax55
Level 15

No, the max is still $ 250.  

Former Chump..umm... AllStar...This message was typed from 6 feet away so you can safely read it immediately.

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itonewbie
Level 15

That's why we said in a recent discussion that this may not really benefit teachers because many of them are already out of pocket for more than the limit even before accounting for PPE.

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itonewbie
Level 15

If you really want to read what the law says, here's what Sec. 275 of the COVID-Related Tax Relief Act of 202 says.  As you can see, there's no increase to the present limit for deduction:

SEC. 275. REGULATIONS OR GUIDANCE CLARIFYING APPLICATION OF EDUCATOR EXPENSE TAX DEDUCTION.

Not later than February 28, 2021, the Secretary of the Treasury (or the Secretary’s delegate) shall by regulation or other guidance clarify that personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of COVID–19 are treated as described in section 62(a)(2)(D)(ii) of the Internal Revenue Code of 1986. Such regulations or other guidance shall apply to expenses paid or incurred after March 12, 2020.
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