Tax Time and COVID-19

It’s pretty easy to lookout for a Stimulus Check, but other benefits from the Consolidated Appropriations Act of 2021 (CAA) take a little more effort to receive.

For example:

Charitable contributions up to $300 for 2020 and $600 (if married) for 2021 in addition to the standard deduction.  Also, cash contributions are limited by total adjusted gross income (rather than 50% of it).

This is a real benefit for those of us that made contributions even though we thought there would be no deduction for taxes.

 Educators may treat personal protection equipment and supplies purchased after March 11, 2020, and used for the prevention of the spread of COVID-19 as educator expenses ($250, or $500 if married). 

This will be somewhat helpful to the teachers that have had to           completely change the way they do their jobs. 

Business meals provided by a restaurant during 2020 and 2021 are 100% deductible (rather than 50% allowable).

This is a creative way to help businesses, restaurants, and the meal delivery services.

Medical deductions used to be subject to a 10% “floor”.  The Tax Cuts and Jobs Act (2017) reduced this amount to $7500 through 2020.  The CAA establishes a “floor” of 7.5% beginning 2021.

 

This has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. Consult your own tax, legal and accounting advisors for your specific circumstances and situation.

Photo by Kelly Sikkema on Unsplash