Educator expenses up to $300 for tax year 2024 ($600 if married filing jointly and both spouses are eligible educators) can be deducted on your tax return for unreimbursed expenses you paid for:
- books
- supplies
- computer equipment
- software and services
- materials used in the classroom
- professional development courses related to the curriculum you teach
To be considered a qualified educator, you must work:
- as a teacher, instructor, counselor, principal, or aide in a state certified school (grade K-12)
- 900 hours per school year
Your expenses may be deductible only if they exceed any of the following:
- The interest on series EE and I U.S. savings bonds that you exclude from income because you paid qualified higher education expenses,
- Any distribution from a qualified state tuition program that you exclude from income,
- Any tax-free withdrawals from your Coverdell education savings accounts,
- Any reimbursements you receive for expenses that aren't reported to you in box 1 of your Form W-2.