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IRS.gov Website
Rev. date: 11/5/2018


Educator Expense Deduction

Tax Topic 458
rule
If you're an eligible educator, you can deduct up to $250 ($500 if married filing jointly and both spouses 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. This deduction is for expenses paid or incurred during the tax year. You claim the deduction on Form 1040 (attach Form 1040 (Schedule 1)) or Form 1040-NR.
You're an eligible educator if, for the tax year you're a kindergarten through grade 12 teacher, instructor, counselor, principal or aide for at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law.
Qualified expenses are deductible only to the extent the amount of such expenses exceed the following amounts for the tax year:
For additional information regarding the deduction for certain expenses of an eligible educator, see Publication 17, Your Federal Income Tax for Individuals or the Instructions 1040-NR.