Federal tax break for K–12 educators called the Educator Expense Deduction.
How it works (quick facts)
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Amount: You can deduct up to $300 of unreimbursed classroom expenses per eligible educator each year. If you’re married filing jointly and both spouses qualify, you can deduct up to $600 total (still capped at $300 per person). This is an “above-the-line” deduction you claim on Schedule 1 with Form 1040, so you don’t need to itemize.
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Who qualifies: Teachers, instructors, counselors, principals, and aides working at least 900 hours during the school year in a school that provides elementary or secondary education (as defined by state law).
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What counts as qualified expenses:
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Books, supplies, supplementary materials
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Computer equipment, software, and related services used in the classroom
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Professional development courses related to your role
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PPE/COVID-19 prevention items (e.g., masks, disinfectant, air purifiers)
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For health/PE classes, only athletic supplies qualify
All must be paid out of pocket and not reimbursed by your employer, grants, or other sources.
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What’s not covered / limits:
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Homeschooling expenses do not qualify for this federal deduction.
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You can’t “double dip” with amounts already excluded from income via EE/I savings bond interest, 529 plan distributions, or Coverdell ESAs.
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How to claim it
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Keep receipts and payment records.
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When filing, enter the amount on Schedule 1 (Form 1040), Adjustments to Income (the IRS page for Topic 458 links to the exact line and to Schedule 1).
Official reference (website):
IRS — Topic No. 458, Educator Expense Deduction (includes the current $300 limit, who qualifies, what expenses count, and how to claim). IRS Educator Expense Deduction
