Tax Tip 2024-66: The Educator Expense Deduction can help offset out-of-pocket classroom costs

IRS Tax Tips

August 5, 2024

Issue Number: Tax Tip 2024-66

The Educator Expense Deduction can help offset out-of-pocket 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.

Things 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:

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.

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Issue Number: Tax Tip 2024-66