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.