If you are a qualified educator, you may claim an above-the-line deduction of up to $300 for unreimbursed classroom-related expenses in 2025. This deduction is available whether or not you itemize.
✅ 2025 Rules (Before OBBBA Changes Take Effect):
- Deduction Type: Above-the-line (claimed on Schedule 1)
- Maximum Amount: $300 per eligible educator ($600 if both spouses qualify and file jointly)
- Who Qualifies:
- K–12 teachers, instructors, counselors, principals, or aides
- Must work at least 900 hours during the school year
- Qualified Expenses:
- Books and classroom supplies
- Computer equipment, software, and related services
- Professional development courses related to instruction
- Athletic supplies for health/PE are excluded until 2026
🔜 What Changes in 2026 Under OBBBA:
- Starting in tax year 2026, OBBBA introduces a new itemized deduction for educator expenses:
- The $300 above-the-line deduction remains.
- Additional qualifying expenses can be claimed as itemized deductions on Schedule A.
- No dollar cap and not subject to the 2% AGI floor.
- Expanded eligibility to include interscholastic sports coaches and administrators.
- Athletic supplies for health/PE courses will be included