Teachers are allowed to deduct eligible unreimbursed expenses related to their employment including equipment, supplies, and training up to $250.00.
Who is an eligible educator
A qualified educator is defined as someone who teaches or assists in teaching coursework in kindergarten through grade 12.
An individual to qualify must work at least 900 hours a year in a school that provides elementary or secondary education as determined under state law.
Things to know about this deduction
Educators can deduct up to $250 of trade or business expenses that were not reimbursed.
As with their students, teachers must do their homework in that they need to keep receipts to support claiming any deductions.
The deduction can be as much as $500 if both taxpayers are married, and are eligible educators, and file their return using the status married filing jointly.
The deduction is limited to no more than $250 each for each taxpayer.
Qualified expenses are those amounts the taxpayer paid themselves during the tax year.
Some of the expenses an educator can deduct
- Professional development course fees
- Computer equipment, including related software and services
- Unreimbursed mileage
- Other equipment and materials used in the classroom
- Any other valid expenses incurred related to classroom activities
A number of states such as California did not comply with the tax laws that eliminated most Miscellaneous Tax Deductions under the Tax and Jobs Act (TCJA) passed under the prior administration, therefore the above deductions may not be limited to the above $250.00 limitation for your state purposes.
We here at Muffoletto & Company believe that the more informed you are in regards to the rules and regulations that affect you the more we can be of service.
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