Who Qualifies for the Educator Expense Tax Deduction?

Who Can Get an Educator Expense Deduction?

If you're an eligible educator, you can deduct up to $300 of unreimbursed job-related expenses. You're an eligible educator if you meet the following criteria:

• You work as a teacher, principal, counselor, instructor or aide
• You've worked at least 900 hours during the school year
• You teach at a public or private elementary or secondary school (K-12)

Who Can't Get an Educator Expense Deduction?

This deduction applies specifically to K-12 teachers who meet the requirements above. It excludes other types of educators, including:

• Preschool and day care teachers
• Camp counselors
• Homeschool parents
• College educators
• Part-time staff who do not meet the 900-hour minimum

What Expenses Can You Deduct?

If you've used your own funds to buy classroom supplies or equipment, or to further your career development with continuing education, your expenses may qualify for the deduction. These are some of the items that are eligible for the educator expense deduction:

• Classroom materials and supplies; for physical education or health classes, only athletic supplies are eligible
• Computer equipment, including software and services
• COVID-19 prevention supplies, including personal protective equipment, disinfectant, hand soap, hand sanitizer and air purifiers
• Professional development courses or conferences related to the curriculum you teach

Be sure to keep good records of your deductible expenses, including receipts, canceled checks and other documentation. Save your records along with your completed tax return.

Key Considerations When Taking the Educator Expense Deduction

You can claim the educator expense deduction using Schedule 1 (Form 1040) on Form 1040, Form 1040-SR, or Form 1040-NR. More rules to remember when you're ready to file:

• The deduction applies even if you take the standard deduction.
• Married educators can claim up to $600 if they file jointly, but neither spouse can claim more than $300.
• Expenses that have been reimbursed to you or covered under a grant don't qualify.
• If you've paid for eligible expenses using tax-free withdrawals from a Coverdell education savings account, a distribution from a qualified state tuition program that is excluded from your income or interest on savings bonds that is not reported as income, you can only deduct expenses that exceed the money you've spent from these sources.

The Bottom Line

Educators who spend their own hard-earned money outfitting their classrooms, improving their skills and keeping their students safe can now get a little more payback. Although many educators spend more than the $300 allowed for this deduction, saving a few dollars at tax time may serve as a small thank-you.