If you're an eligible educator, you may be able to claim an above-the-line deduction for certain unreimbursed classroom expenses you paid out of pocket during the year.
For tax year 2026, eligible educators can deduct up to $300 in qualified expenses. If you're married filing jointly and both spouses are eligible educators, you may be able to deduct up to $600 total, with each spouse limited to $300 of their own qualified expenses.
Because this deduction reduces your taxable income, you can claim it even if you don't itemize deductions.
What Expenses Qualify?
You can deduct unreimbursed expenses you paid for items used in your educational work, including:
- Books
- Classroom supplies
- Computer equipment
- Educational software and online services
- Classroom materials
- Professional development courses related to the subjects or curriculum you teach
The expenses must be ordinary and necessary for your work as an educator and cannot be reimbursed by your school or another source.
Who Qualifies as an Eligible Educator?
You may qualify for the educator expense deduction if you:
- Work as a teacher, instructor, counselor, principal, or classroom aide
- Work in a state-certified elementary or secondary school (K-12)
- Complete at least 900 hours of service during the school year
If you meet these requirements and pay eligible classroom expenses with your own money, you may be able to claim the deduction on your tax return.
Are There Any Limitations?
Yes. Your deductible educator expenses may need to be reduced by certain tax-free educational benefits you received during the year.
Qualified expenses are deductible only to the extent they exceed:
- Interest from Series EE or Series I U.S. savings bonds that you excluded from income because you used the funds for qualified higher education expenses
- Tax-free distributions from a qualified state tuition program (529 plan)
- Tax-free withdrawals from a Coverdell Education Savings Account (ESA)
- Any reimbursements you received for educator expenses that were not included in Box 1 of Form W-2
In other words, you can't claim a deduction for expenses that were already paid for with tax-free educational funds or reimbursed by your employer.