Eligible Educators may deduct expenses paid during the year for books and classroom supplies. Educators can deduct up to $300 for expenses in tax year 2022 and up to $250 for expenses in tax years prior to 2022.
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.
What is a qualified expense?
Qualified 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.
To locate the Educator Expense entry within your account, please log into your account and from the My Account screen, select
- Federal Section
- Educator Expenses
The expenses are reported on Schedule 1, Line 10.
For more information, please review IRS Pub. 529.