If you're a qualified educator, you may be able to deduct unreimbursed classroom expenses you paid out of your own pocket. These tax breaks can lower your taxable income and may help reduce the amount of tax you owe.
For the 2026 tax year, educators may qualify for both an above-the-line deduction and, in some cases, an additional itemized deduction for eligible expenses.
New for 2026: Additional Itemized Deduction
The OBBBA introduces a new itemized deduction for educator expenses beginning with the 2026 tax year.
Key features include:
- The existing $300 above-the-line deduction remains available
- Additional qualifying educator expenses may be claimed as an itemized deduction on Schedule A
- There is no dollar limit on these additional qualifying expenses
- The deduction is not subject to the 2% adjusted gross income (AGI) floor
- Eligibility is expanded to include interscholastic sports coaches and administrators
- Athletic supplies for health and physical education courses qualify
Who Qualifies as an Educator?
You may qualify if you work in a K-12 school as a:
- Teacher
- Instructor
- Counselor
- Principal
- Aide
Beginning in 2026, eligibility is expanded to include:
- Interscholastic sports coaches
- Certain school administrators
To qualify, you generally must work at least 900 hours during the school year.
Above-the-Line Educator Expense Deduction
The educator expense deduction remains available in 2026.
Deduction Amount
- Up to $300 per eligible educator
- Up to $600 on a joint return if both spouses qualify as eligible educators
Because this is an above-the-line deduction, you can claim it even if you do not itemize deductions.
The deduction is reported on Schedule 1 of Form 1040.
What Expenses Qualify?
Eligible unreimbursed expenses may include:
- Books
- Classroom supplies
- Computer equipment
- Educational software
- Related technology services
- Professional development courses related to your teaching duties
Starting in 2026, eligible expenses also include:
- Athletic supplies used for health or physical education courses
Remember, only expenses that were not reimbursed by your employer or another organization may be claimed.