My client is a new teacher and has spent over 6k getting her school room set up, can she deduct these expenses?

[YoungCPA]

I see that she can deduct up to $250 as an adjustment to income, and the remainder she can deduct on Schedule A, but is subject to the 2% limit.  Is she out of luck if she doesn't have enough expenses to itemize?

[George4Tacks · Accepted solution]

You have it right. Even if you could confirm a charitable donation to the school (unlikely after the fact), itemizing will likely not gain much.