![]() Schreiber, J.D., ( ) is a JofA senior editor. 62(a)(2)(D)(ii) that qualify for the educator expense deduction. 116-260, required the IRS to clarify that unreimbursed expenses paid or incurred after March 12, 2020, by eligible educators for protective items to stop the spread of COVID-19 are expenses described in Sec. The Consolidated Appropriations Act, 2021, P.L. For these purposes, a school is any school that provides elementary or secondary education under state law (Sec. ![]() 62(d)(1)(A), an “eligible educator” is 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. 62(a)(2)(D) allows eligible educators an above-the-line deduction of up to $250 of qualifying expenses per year ($500 if married filing jointly and both spouses are eligible educators, but only $250 each). A teacher, instructor, counselor, principal, or aide who.
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