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Entering educator expenses for Form 1040 in Lacerte

by Intuit•1• Updated 1 year ago

Entering educator expenses for Form 1040 in Lacerte

Follow these steps to enter educator expenses from Schedule 1, line 11 in the program:

Go to Screen 24, Adjustments to Income.
Scroll down to the Education Related Adjustments section.
Enter the Educator expenses.
- The amount allowed will flow to Schedule 1, line 11.

Commonly asked questions about educator expenses:

What is considered a qualified educator expense?

Qualified expenses include ordinary and necessary expenses paid for professional development courses, books, supplies, equipment, and other materials used in the classroom. Do not include expenses for which the educator received reimbursements not reported in box 1 of Form W-2.

Starting March 12, 2020, the IRS considers expenses for personal protective equipment, disinfectant, and other supplies used to prevent the spread of COVID-19 as qualified educator expenses.

What is the maximum deduction?

The maximum deduction is $250 for each taxpayer. Amounts entered in excess of the maximum amount will carry to Schedule A, line 21 as a miscellaneous itemized deduction subject to the 2% AGI limitation.

What factors influence the total amount of the deduction?

The following factors reduce educator expense deductions:

The interest on series EE and I savings bonds from Form 8815
Nontaxable qualified tuition program earnings or distributions
Any nontaxable distribution of Coverdell education savings account earnings
Any reimbursements that weren't reported to you in box 1 of Form W-2

Check out this IRS resource for more information about qualified educator expenses.

Lacerte Tax 2018Lacerte Tax 2020

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