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previous pagePrevious Page: Tuition And Fees Deduction
next pageNext Page:  Itemized Deductions
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Rev. date: 02/2007


Educator Expense Deduction

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previous topic occurrence Education Expenses next topic occurrence

Tele-Tax Topic 458
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If you are an eligible educator, you can deduct up to $250 of your unreimbursed expenses [otherwise deductible trade or business expenses] 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. You can deduct these expenses even if you do not itemize deductions on Form 1040, Schedule A. This deduction is for expenses paid or incurred during the tax year. Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. 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 exceeds the following amounts for the tax year:
For additional information regarding personal credits and any alternative minimum tax (AMT), refer to Publication 17, Your Federal Income Tax.
previous pagePrevious Page: Tuition And Fees Deduction
next pageNext Page:  Itemized Deductions
 Use previous pagenext page to find additional instances of index items.