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Rev. date: 11/27/2013

Educator Expense Deduction

Tax Topic 458
If you are an eligible educator, you can deduct up to $250 ($500 if married filing joint and both spouses are educators, but not more than $250 each) of any unreimbursed expenses (otherwise deductible as a trade or business expense) you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. This deduction is for expenses paid or incurred during the tax year. The deduction is claimed on either line 23 of Form 1040 or line 16 of Form 1040-A.
You are an eligible educator if, for the tax year, you meet the following requirements:
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 educator expense deductions, see Publication 529, Miscellaneous Deductions, and Publication 17, Your Federal Income Tax for Individuals.
NOTE: The educator expense deduction expired December 31, 2013. You may claim it on your tax year 2013 tax return. Under current law, the deduction is not available for tax years after 2013.