Educator Expenses that may be Tax Deductible

 The educator expense deduction allows eligible teachers and administrators to deduct part of the cost of technology, supplies and training from their taxes.  

Educators can only claim this deduction for expenses that were not reimbursed by their employer, a grant or other source. 

To qualify for this deduction the taxpayer must be a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide.  

They must also work at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law. 

Educators can deduct up to $250 of trade or business expenses that were not reimbursed.  

The deduction is $250 for eligible educators, and $500 for those taxpayers who are married, and both are qualified educators if they file their tax returns jointly. Qualified expenses are the amounts the taxpayer paid with their own funds during the tax year. 

Some of the expenses an educator can deduct: 

• Professional development course fees

• Books

• Supplies

• Computer equipment, including related software and services

• Other equipment and materials used in the classroom

• Personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus 

Expenses for COVID-19 protective items.

These items include, but are not limited to: 

• Face masks

• Disinfectant for use against COVID-19

• Hand soap

• Hand sanitizer

• Disposable gloves

• Tape, paint, or chalk to guide social distancing

• Physical barriers, such as clear plexiglass

• Air purifiers

• Other items recommended by the Centers for Disease Control and Prevention to be used for the prevention of the spread of COVID-19. This deduction is for unreimbursed expenses paid or incurred during the 2021 tax year.