TEACHER’S CAN DEDUCT PROTECTIVE EQUIPMENT



Terranova & Associates, LLC strives to keep our clients up to date during these unprecedented times with the fluid Government COVID - 19 tax changes that will affect you.


The Internal Revenue Service has issued Notice 2021-15. This Notice provides a safe harbor for eligible educators to deduct certain unreimbursed COVID-19 related expenses. Some of the applicable expenses are personal protective equipment, disinfectant, and other supplies that are used to help prevent the spread of COVID-19 in the classroom. This Notice is applicable to expenses incurred after March 12, 2020.


An eligible educator is a teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year from kindergarten through grade 12.


Some of the applicable Notice 2021-15 expenses are:

· Face mask

· Disinfectant against COVID-19

· Hand soap

· Hand sanitizer

· Disposable gloves

· Tape, paint, or chalk used to guide social distancing

· Physical barriers

· Air purifiers

· Items recommended by Centers for Disease Control and Prevention of COVID-19


The Teachers are spending their own money to create a safe teaching environment, so this $250 deduction is well-deserved assistance.


The Paycheck Protection Program is implemented by the Small Business Administration with support from the Department of the Treasury. Lenders should also visit www.sba.gov or www.coronavirus.gov for more information.


We are available for consultations regarding this and other tax matters if you need assistance, please contact us. We are excited to welcome the new clients that have retained our services!


This is our update as of this time and we will strive to keep you informed; please keep in mind this is a fluid topic and subject to change at any time.


This information should be used to strategically navigate through the months ahead. We are in the office and are happy to assist you.


Please feel free to share this with your relatives and friends. Remember we are here to help our clients during this difficult time.



Terranova & Associates, LLC.




Thomas D. Terranova, Jr., CPA, PFS, CITP




150A Andover Street, Ste 11C

Danvers, MA 01923

Tel: (978) 774-7700 X 104, Fax: (978) 774-7705

E-mail: tomt@terranovacpa.com

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