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@Dodgerfan wrote:

Both are teachers and are deducting educator expenses of $250.

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How much did they actually pay for the qualifying expenses?  Don't just enter $250 each, enter the amount they actually paid.

Otherwise, yes, it seems correct.  Although it doesn't make sense to me, tax-free distributions reduce the total expenses to be used for the Educator deduction.  But again, enter the actual amount that they paid, not just $250.