What this line means
An above-the-line deduction for unreimbursed expenses paid by eligible K-12 educators for classroom supplies, books, equipment, and computer software. You can deduct up to $300 per qualifying educator. If you are married filing jointly and both spouses are eligible educators, you can each deduct up to $300 for a combined maximum of $600. You do not need to itemize to claim this deduction.
Does this apply to you?
- You are a teacher, instructor, counselor, principal, or aide at a K-12 school
- You worked at least 900 hours during the school year at a qualified school
- You purchased classroom supplies, books, or materials out of your own pocket
- You paid for professional development courses related to the curriculum you teach
Easy to overlook
Computer equipment and software qualify The deduction is not limited to traditional classroom supplies like paper and markers. Computers, tablets, software, and other technology used for classroom instruction are eligible expenses. 1 A teacher who buys a tablet to display lessons or software to create worksheets can include those costs. Many educators do not realize technology purchases qualify. General filing pattern — eligible expenses overlooked by teachers
COVID-era personal protective equipment counts Spending on PPE, disinfectant, and other health supplies used in the classroom to prevent the spread of illness qualifies as an educator expense. 2 This includes face masks, hand sanitizer, physical barriers, and air purifiers purchased for classroom use. The IRS expanded the definition of eligible expenses, and this remains in effect. IRS Publication 17 — Your Federal Income Tax
Watch out for this
Claiming expenses that were reimbursed by your school district. The deduction is only for unreimbursed costs you paid out of pocket. If your school gave you a $200 supply stipend and you spent $450 total, you can only deduct $250 (the unreimbursed portion), not the full $300 maximum.
Footnotes
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IRS Publication 17, Your Federal Income Tax, Educator Expenses. https://www.irs.gov/pub/irs-pdf/p17.pdf ↩
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IRS Publication 17, Your Federal Income Tax, Eligible Educator Expenses. https://www.irs.gov/pub/irs-pdf/p17.pdf ↩