Safe Harbor Provided for Educator's COVID-19 Protective Items Eligible for an Above-the-Line Deduction

The COVID-related Tax Relief Act of 2020 Section 275 required the IRS to “clarify” that COVID-19 Protective Items used by an educator for the prevention of the spread of COVID-19 will qualify as an item allowed to be treated as an expense in calculating the above the line deduction (not in excess of $250) for qualified educators under IRC §62(a)(2)(D).  In Revenue Procedure 2021-15[1] provides a safe harbor educators may use to claim these expenses.

The Procedure describes the deduction in question as follows:

Section 62 of the Code sets forth the deductions an individual may deduct from gross income in arriving at adjusted gross income. Section 62(a)(2)(D) provides, in part, that deductions allowed under § 162 not in excess of $250 ($500 if married filing jointly and both spouses are eligible educators, but not more than $250 each) that consist of unreimbursed expenses described in § 62(a)(2)(D)(ii) that are paid or incurred by an eligible educator may be deducted in arriving at gross income. The unreimbursed expenses described in § 62(a)(2)(D)(ii) are those paid or incurred by an eligible educator in connection with books, supplies (other than nonathletic supplies for courses of instruction in health or physical education), computer equipment (including related software and services), other equipment, and supplementary materials used by the eligible educator in the classroom.[2]

The Revenue Procedure provides the following safe harbor to be used in determining if an item represents a COVID-19 Protective Item eligible to be considered under this provision for a deduction:

In accordance with section 275 of the COVID Tax Relief Act, an eligible educator may treat unreimbursed expenses paid or incurred after March 12, 2020, for COVID-19 Protective Items that are, or will be, used by that eligible educator for the prevention of the spread of COVID-19 in the classroom, as expenses that are described in § 62(a)(2)(D)(ii) and allowable as a deduction under § 62(a)(2)(D), subject to the aggregate dollar limitation provided in such provision. For purposes of this revenue procedure, COVID-19 Protective Items include, but are not limited to: face masks; disinfectant for use against COVID-19; hand soap; hand sanitizer; disposable gloves; tape, paint or chalk used to guide social distancing; physical barriers (for example, clear plexiglass); air purifiers; and other items recommended by the Centers for Disease Control and Prevention (CDC) to be used for the prevention of the spread of COVID-19.[3]

The Procedure applies to unreimbursed expenses paid or incurred by the eligible educator after March 12, 2020.[4]


[1] Revenue Procedure 2021-15, February 4, 2021, https://www.irs.gov/pub/irs-drop/rp-21-15.pdf (retrieved February 4, 2021)

[2] Revenue Procedure 2021-15, Section 2.01

[3] Revenue Procedure 2021-15, Section 3

[4] Revenue Procedure 2021-15, Section 4