What Tax Write Offs Can Teachers Claim?
Eligible educators can deduct unreimbursed classroom expenses. Learn the specific requirements and procedural steps for claiming this above-the-line tax benefit.
A tax deduction reduces the amount of income that is subject to tax. For educators who often purchase supplies for their classrooms and students using their own money, a specific federal tax benefit exists to help offset these costs. This provision allows them to recover a portion of their out-of-pocket spending by directly lowering their taxable income. This benefit is targeted to a group defined by the Internal Revenue Service (IRS) as “eligible educators.” Understanding the criteria for eligibility is the first step in determining if you can take advantage of this deduction.
Eligibility for the Educator Expense Deduction
The term “eligible educator” includes kindergarten through grade 12 instructors, counselors, principals, or aides who are employed by a school. This definition applies to those working in both public and private schools that provide elementary or secondary education, as defined by state law.
A primary requirement is the number of hours worked. An educator must work for at least 900 hours in a school year to qualify for this deduction. Individuals who volunteer or work on a very limited, part-time basis would likely not meet this threshold.
The deduction is strictly for K-12 education. The tax law does not extend this benefit to those teaching at the preschool or college levels, and expenses related to homeschooling are not eligible.
Calculating the Allowable Deduction
The educator expense deduction has a clear monetary limit. For the 2024 tax year, an eligible educator can deduct up to $300 of qualified expenses. This amount is a per-person limit.
If two eligible educators are married and file a joint tax return, they can deduct a maximum of $600. However, neither spouse can claim more than their individual $300 limit. For example, if one spouse spent $400 and the other spent $200, their combined deduction would be limited to $500 ($300 for the first spouse and $200 for the second).
This deduction only applies to “unreimbursed” expenses. This means an educator cannot deduct costs that were paid for or reimbursed by their school, a school district, or a grant. If an educator receives a $100 stipend for classroom supplies, they must reduce their potentially deductible expenses by that $100.
Qualified Educational Expenses
Qualified expenses are defined as ordinary and necessary expenses paid for books, supplies, and other materials used in the classroom. This can include:
- Pens, paper, notebooks, and art supplies
- Materials for classroom decoration and organization
- Books and other supplementary materials for student use
The deduction also extends to technology and professional development. The cost of computer equipment, related software, and internet services used for instructional purposes is a qualified expense. Fees for professional development courses that are related to the curriculum or the students an educator teaches can also be included.
The cost of COVID-19 protective items is also deductible. This includes expenses for face masks, disinfectant, hand sanitizer, disposable gloves, and air purifiers purchased for classroom use. It also covers items like tape used to create social distancing markers and physical barriers such as plexiglass shields.
However, some expenses do not qualify. The law specifies that expenses for nonathletic supplies for courses in health or physical education are not deductible; for a health or physical education teacher to deduct supplies, they must be for athletic purposes.
Required Documentation and Recordkeeping
To claim the educator expense deduction, you must maintain thorough and accurate records. In an IRS inquiry, the burden of proof rests on the taxpayer to substantiate the expenses claimed. This means keeping a detailed log of all qualifying purchases.
The best evidence for your expenses includes original receipts, canceled checks, and bank or credit card statements that clearly show the item purchased, the date, and the amount. For each expense, it is advisable to make a note of its purpose. A bank statement showing a purchase from a general retailer may not be sufficient without the corresponding itemized receipt.
Taxpayers should retain these records for at least three years from the date they file their tax return. Keeping digital copies of receipts and a spreadsheet to track expenses can simplify the recordkeeping process.
How to Claim the Deduction on Your Tax Return
The educator expense deduction is reported on Schedule 1 (Form 1040), “Additional Income and Adjustments to Income.” The total amount of your unreimbursed educator expenses, up to the legal limit, is entered on Line 11 of this schedule. The total from Schedule 1 then transfers to the main Form 1040, reducing your total income.
This is known as an “above-the-line” deduction, meaning it is taken to arrive at your Adjusted Gross Income (AGI). You do not need to itemize deductions using Schedule A to benefit from the educator expense deduction.
Because it is an above-the-line deduction, educators can claim it in addition to taking the standard deduction. By lowering your AGI, this deduction can also help you qualify for other tax credits and deductions that have income limitations.