If you're an eligible educator who paid for classroom supplies out of your own pocket during 2026, you may be able to claim the Educator Expense Deduction on your federal tax return.
Eligible educators can deduct up to $300 of qualified unreimbursed expenses. If you and your spouse are both eligible educators and file a joint return, you may be able to deduct up to $600 total, although neither spouse can deduct more than $300 individually.
What Are Qualified Educator Expenses?
Qualified educator expenses are unreimbursed amounts you paid for items you use in the classroom, including:
- Books
- Classroom supplies
- Equipment
- Computer equipment, software, and related services
- Supplementary classroom materials
- Professional development courses related to your work as an educator
For health and physical education courses, supply expenses qualify only if they are related to athletics.
To qualify for the deduction, your eligible expenses must be reduced by any of the following:
- Tax-free interest from U.S. savings bonds excluded on Form 8815
- Tax-free distributions from a Coverdell Education Savings Account (ESA)
- Tax-free earnings from a qualified state tuition program
- Employer reimbursements for those expenses that were not included in Box 1 of your Form W-2
Only the remaining unreimbursed amount may be claimed as an educator expense deduction.
Who Is an Eligible Educator?
You are considered an eligible educator if you:
- Work as a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide, and
- Work at least 900 hours during a school year at a school that provides elementary or secondary education under state law.
How to Enter Educator Expenses
To enter educator expenses in your account, follow these steps:
- Go to the Federal section.
- Select Deductions.
- Choose Select My Forms.
- Adjustments to Income.
- Educator Expenses.
The deduction is reported on Schedule 1 (Form 1040).
Additional Information
Keep receipts and records of your classroom expenses in case the IRS requests documentation.
For additional details about educator expense rules and qualified expenses, see IRS Publication 529.