What is Educator Expense Deduction ?
Educator Expense Deduction is a tax deduction provided by IRS in United States that allows eligible teachers and educators to deduct unreimbursed expenses related to their work.
How Educator Expense Deduction Works ?
Educator Expense deduction applies to unreimbursed expenses that you personally paid for out-of-pocket. It can be claimed even if you don't itemize your deductions.
Who is Qualifies for Educator Expense Deduction ?
The taxpayer must be a kindergarten through grade 12 teacher, instructor, counselor, principal or aide who works at least 900 hours in a school year.
What Education Expenses are Tax Deductible ?
Qualified expenses include books, classroom supplies, computer equipment, software, supplementary materials, and professional development courses or workshops.
Educator Expense Deduction Amount
Maximum amount that can be claimed is $300 per educator. If both spouses are educators and file a joint tax return, they can each claim up to $300, resulting in a total deduction of $600.
Educator Expense Deduction LIMITS
Educator Expense deduction is not available if you are reimbursed for the expenses or if expenses are paid through tax-exempt educational savings accounts or tax-free income from bonds.
How to Claim Educator Expense Deduction ?
The deduction can be claimed on your individual federal income tax return. You can either use Form 1040 (line 10) or Form 1040A (line 6) to report the deduction.