If you’re an eligible educator, you may be able to deduct up to $300 of unreimbursed trade or business expenses. For married couples filing jointly, where both spouses are eligible educators, the maximum deduction is $600—but no more than $300 per person.
Qualified Expenses
Eligible expenses include costs you paid or incurred for:
Professional development courses.
Books, supplies, and classroom materials.
Computer equipment, related software, and services.
Other classroom equipment and supplementary materials.
For health or physical education courses, only expenses for athletic supplies are deductible.
COVID-19 prevention supplies, such as personal protective equipment (PPE), disinfectant, and other materials used to reduce the spread of the virus.
You can claim this deduction for expenses paid or incurred during the tax year. The deduction is reported on Form 1040, 1040-SR, or 1040-NR, with Schedule 1 attached.
Who Qualifies as an Eligible Educator?
You are considered an eligible educator if, during the tax year, you:
Worked as a teacher, instructor, counselor, principal, or aide.
Provided services for kindergarten through grade 12.
Worked at least 900 hours in a school that offers elementary or secondary education, as defined by state law.
Limitations on the Deduction
You can only deduct qualified expenses that exceed certain amounts excluded from your income, including:
Interest on Series EE and I U.S. savings bonds excluded from income due to paying higher education expenses.
Distributions from qualified state tuition programs excluded from income.
Tax-free withdrawals from Coverdell Education Savings Accounts.
Reimbursements you received for expenses, as long as they’re not reported in Box 1 of your Form W-2.
For more information on the educator expense deduction, refer to the Form 1040 instructions or visit the IRS website.