Educator Expense Deduction offsets classroom costs

The Educator Expense Deduction lets eligible teachers and administrators deduct part of the cost of technology, supplies, and training from their taxes. They can claim this deduction only for expenses that weren’t reimbursed by their employer, a grant, or other sources.

Who is an eligible educator?

The taxpayer must be a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide. They must also work at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law.

What to know about this deduction

Educators can deduct up to $300 of certain trade or business expenses that weren’t reimbursed. If two married educators are filing a joint return, the limit rises to $600. These taxpayers can’t deduct more than $300 each. Qualified expenses are amounts the taxpayer paid themselves during the tax year.

Some of the expenses an educator can deduct include the following:

• Professional development course fees.
• Books and supplies.
• Computer equipment, including related software and services.
• Other equipment and materials used in the classroom.
• COVID-19 protective items to stop the spread of the disease in the classroom.

More Information

• Topic No. 458, Educator Expense Deduction
• Publication 5349, Tax Planning is for Everyone