It’s back to school season, and with that comes potential out-of-pockets costs for educators. The Educator Expense Deduction lets eligible teachers and administrators deduct certain expenses from their taxes.
Eligible educators
The taxpayer must be a kindergarten through grade 12 teacher, instructor, counselor, principal or aide and work at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law.
About this deduction
Educators can deduct up to $300 of certain trade or business expenses that weren't reimbursed by their employer, grant or other source. If two married educators are filing a joint return, the limit rises to $600. These taxpayers can't deduct more than $300 each.
Qualified expenses are amounts the taxpayer paid themselves during the tax year.
Some of the expenses an educator can deduct include:
Source: Issue Number: Tax Tip 2025-58
Eligible educators
The taxpayer must be a kindergarten through grade 12 teacher, instructor, counselor, principal or aide and work at least 900 hours a school year in a school that provides elementary or secondary education as determined under state law.
About this deduction
Educators can deduct up to $300 of certain trade or business expenses that weren't reimbursed by their employer, grant or other source. If two married educators are filing a joint return, the limit rises to $600. These taxpayers can't deduct more than $300 each.
Qualified expenses are amounts the taxpayer paid themselves during the tax year.
Some of the expenses an educator can deduct include:
- Professional development course fees
- Books and supplies
- Computer equipment, including related software and services
- Other equipment and materials used in the classroom
Source: Issue Number: Tax Tip 2025-58