Eligible Educators may deduct expenses paid during the year for books and classroom supplies. Educators can deduct up to $300 for expenses.
What is a qualified educator expense?
Qualified educator expenses are unreimbursed amounts paid for books, supplies, equipment, and other materials that you use in the classroom. Supply expenses for courses in health and physical education are qualified only if they are related to athletics.
To be deductible, the qualified expenses must be more than
- savings bond interest excluded on Form 8815 (if any)
- any nontaxable earnings from Coverdell Education Savings Accounts
- any nontaxable qualified state tuition program earnings AND
- any reimbursements you received for those expenses that were not reported to you on your Form W-2, box 1.
Who is considered an Eligible Educator?
An Eligible Educator must work at least 900 hours during a school year as a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide.
Program Entry
To locate the Educator Expense entry within your account, please log into your account and from the My Account screen, select
- Federal
- Deductions > Select my forms
- Adjustments to Income
- Educator Expenses
The expenses are reported on Schedule 1.
Additional Information
For more information, please review IRS Pub. 529.