Educator Expenses

Updated on: Jun 23, 2018

An eligible educator can deduct up to $250 of any unreimbursed business expenses for certain classroom materials, computers including related software and services or other equipment used in the classroom. Supplies for courses on health and physical education qualify only if they are related to athletics.

 

The new tax law didn’t change how you can deduct educator expenses. However, the amount of the deduction is annually adjusted for inflation.

Previous (2017)

If you’re an eligible educator, you can deduct up to $250 ($500 if you’re filing a married filing joint tax return and both you and your spouse are eligible educators, but not more than $250 each) of unreimbursed trade or business expenses.

 

Qualified expenses are amounts you paid or incurred for participation in professional development courses, books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. For courses in health or physical education, the expenses for supplies must be for athletic supplies.

 

You’re an eligible educator, if you’re a kindergarten through grade 12 teacher, instructor, counselor, principal or aide for at least 900 hours during a school year in a school that provides elementary or secondary education as determined under state law.

Change

The new tax law didn’t change how you can deduct educator expenses. However, the amount of the deduction is annually adjusted for inflation. 

How will this affect me?

Scenario 1

Jacob is a full-time 6th grade homeroom and math teacher. In 2018, Jacob spent $300 on books and supplies used in the 6th grade classroom. Jacob didn’t receive reimbursement for his expenses. Jacob is married to Sophia, who is an attorney. Jacob and Sophia can only deduct $250 of educator expenses on their joint tax return.

Scenario 2

Same as above, but Sophia is a full-time middle school physical education teacher. In addition to Jacob’s educator expenses, Sophia spent $200, of which only $150 was for athletic supplies. Jacob and Sophia will be able to deduct educator expenses in the amount of $400 ($250 for Jacob and $150 for Sophia) on their joint tax return.

 

Note: Sophia can’t take a deduction for the $50 she spent on supplies not related to her athletics class.

Additional information and resources:

Where to find it on the tax return: