How the educator expense deduction can offset classroom costs

It’s back to school season, and with that comes potential out-of-pocket costs for educators. The Educator Expense Deduction lets eligible teachers and administrators deduct certain expenses from their taxes.

Eligible educators
The taxpayer must be a kindergarten through grade 12 teacher, instructor, counselor, principal or aide and work at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law.

About this deduction
Educators can deduct up to $300 of certain trade or business expenses that weren’t reimbursed by their employer, grant or other source. If two married educators are filing a joint return, the limit rises to $600. These taxpayers can’t deduct more than $300 each.

Qualified expenses are amounts the taxpayer paid themselves during the tax year.

Some of the expenses an educator can deduct include:

• Professional development course fees
• Books and supplies
• Computer equipment, including related software and services
• Other equipment and materials used in the classroom