Back to School Reminder: Educator Expense Deduction for Teachers and Administrators

Reminder from the IRS regarding the Educator Expense Deduction

In a timely back-to-school reminder, the IRS recently published Educator Expense Deduction Helps Teachers Cut Classroom Costs to remind teachers and school administrators of the federal tax deduction for part of the cost of technology, supplies, and training that is not reimbursed.

A summary of the Educator Expense Deduction rules:

1. Taxpayers eligible for the deduction include kindergarten through grade 12 teachers, instructors, counselors, principals, or aides working at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law.
2. Eligible educators can deduct up to $300 of the applicable expenses that were not reimbursed (either by their employee, a grant, or other sources.) For two married educators filing a joint return, the limit rises to $600, or $300 each.
3. Applicable expenses include:
   1. Professional development course fees
   2. Books and supplies
   3. Computer equipment, including related software and services
   4. Other equipment and materials used in the classroom.

See IRS Topic No. 458, Educator Expense Deduction for additional information.

Article Contributed by Barry D. Groebel