Submitted By: someone
Answered: March 1, 2021 9:13 pm

Has the IRS issued any guidance on deducting COVID-19-related expenses?

Teachers can include COVID-19-related expenses in claiming their “above-the-line” deduction of up to $250. Such expenses include face masks; disinfectant; hand soap; hand sanitizers; disposable gloves; tape, paint or chalk to guide social distancing, physical barriers (e.g., plexiglass); air purifiers; and other items recommended by the Centers for Disease Control and Prevention (CDC). The IRS has not ruled on whether such items are considered deductible medical expenses. As yet, the tax law does not have any other way for individuals to deduct these out-of-pocket costs.

Tax Glossary

Accountable reimbursement plan

An employer reimbursement or allowance arrangement that requires you to adequately substantiate business expenses to your employer, and to return any excess reimbursement.

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