Tax Topics - Topic 458 Educator Expense Deduction

Tax Topics - Topic 458 Educator Expense Deduction

Topic 458 - Educator Expense Deduction 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). Qualified expenses are amounts 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 related to athletics. This deduction is for expenses paid or incurred during the tax year. You claim the deduction on line 23 of Form 1040 (PDF) or line 16 of Form 1040A (PDF). You are an eligible educator if, for the tax year: You are a kindergarten through grade 12: Teacher Instructor Counselor Principal, or Aide,

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