![]() ![]() While this is welcome news for many teachers and educators, other expenses that were already deductible, such as expenses for pens, pencils, and books count toward the same $250 (or $500) limit. The educator expense deduction rules permit these teachers and educators to deduct up to $250 of qualifying expenses per year ($500 if married filing jointly and both spouses are eligible educators, but not more than $250 each). ![]() ![]() Eligible educators include any individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year. “Eligible educators” can deduct unreimbursed expenses for COVID-19 protective items paid or incurred after March 12, 2020. Other items recommended by the Centers for Disease Control and Prevention to be used for the prevention of the spread of COVID-19. ![]() Tape, paint, or chalk used to guide social distancing.Revenue Procedure 2021-15 provides that deductible “COVID-19 protective items” include, but are not limited to, the following: On February 4, 2021, the IRS released Revenue Procedure 2021-15, which provides guidance on this new tax relief. Under the COVID-Related Tax Relief Act, passed as part of the Consolidated Appropriations Act, 2021 (“CAA”), teachers and other educators can now deduct out-of-pocket expenses for COVID-19 protective items on their individual tax returns. While not a dollar for dollar deduction for your overall union dues, this deduction will offset your taxable income if you itemize your New York state income taxes.Ĭonsult with your personal tax preparer to confirm your own situation.As the costs of school supplies rise, and teachers and other educators consider how to keep students safe during the COVID-19 pandemic, the government is providing some relief. State tax deduction for your union duesĪs a result of legislation championed by NYSUT, the state AFL-CIO and unions across the state, which was passed and signed into law in April 2017, union members in New York can deduct their union dues from their state income taxes if they itemize. An expense doesn’t have to be required to be considered necessary.įor further information, consult your tax preparer and/or IRS Publication 17, Your Federal Income Tax for Indviduals. A necessary expense is one that is helpful and appropriate for your profession as an educator. For professional development courses you have taken related to the curriculum you teach or to the students you teach.Īn ordinary expense is one that is common and accepted in your educational field.In connection with books, supplies, equipment (including computer equipment, software, and services), and other materials used in the classroom.Qualified expenses include ordinary and necessary expenses paid: However, neither spouse can deduct more than $250 of his or her qualified expenses.Īn eligible educator is a K-12 teacher, instructor, counselor, principal, or aide who worked at least 900 hours in a school that provides elementary or secondary education as determined by state law. If you and your spouse are filing jointly and both of you were eligible educators, the maximum deduction is $500. Educator expense tax deduction renewed for 2020 tax returnsĮligible educators can deduct up to $250 of qualified expenses you paid in 2020. A reminder for tax season: Thanks to union victories, the educator expense tax deduction has been renewed for 2020 returns - and there's a state deduction for your union dues, too. ![]()
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