Tax Tip 2023-104:Educator Expense Deduction helps teachers cut classroom costs

IRS Tax Tips

August 28, 2023

Issue Number:??Tax Tip 2023-104

Educator Expense Deduction helps teachers cut classroom costs

Teachers often buy classroom supplies with their own money. The Educator Expense Deduction helps them get some of that money back. Eligible teachers and administrators can 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.

Things to know about this deduction
Educators can deduct up to $300 of 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.

Here are some of the expenses an educator can deduct

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

More Information:
Topic Number 458,?Educator Expense Deduction
Publication 5349,Tax Planning is for Everyone

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Issue Number:??Tax Tip 2023-104