Tax Deductions for Educator, Teacher Expenses
For Tax Year 2022, teachers or educators can generally deduct unreimbursed, out-of-pocket, school, trade, or educator business expenses up to $300 on their federal tax returns for single taxpayers using the Educator Expense Deduction. You do not have to itemize your deductions to claim this. If you and your spouse are both educators or teachers and your filing status is Married Filing Jointly, you can deduct up to a maximum of $600. For 2023 returns, the amount will be the same at $300 for Single and $600 for Married Filing Joint. If you wish to take this deduction, be sure to keep all receipts of purchases made that you plan on claiming. You can easily claim the educator expense as teacher deductions when you prepare and e-file your federal income taxes on eFile.com.
You are an eligible educator if you educate or teach at least 900 hours in a school year. This can be for a kindergarten or school that provides elementary or secondary education (as recognized under state law) through grade 12 as one of the following educator or teaching professions:
- Teacher's aide.
The above positions can be at a public, private, or religious school. The Educator Expense Deduction cannot be taken by homeschooling parents or post-secondary (college) educators.
Qualified Educator or Teacher Expenses
The following expenses are considered qualified deductible expenses:
- Paid or incurred fees for teaching materials (books, school supplies, computer equipment, software, services, etc.)
- Other equipment used in the classroom
- Athletic equipment used by physical education teachers, however nonathletic supplies for classes in health or physical education do not qualify
- Professional development course fees
- Special equipment and supplementary materials used in the classroom
- Health and physical education courses (only if they are related to athletics).
- Temporary for 2020, 2021, and 2022: Covid-19 protective items, including face masks, disinfectant, hand soap and sanitizer, disposable gloves, physical barriers or other means to guide social distancing, air purifiers, and other items recommended by the CDC or Centers for Disease Control and Prevention.
Unfortunately, teacher's Union Dues are no longer deductible as a result of tax reform.
You will be asked about these expenses during the eFile.com tax interview and we will help you report them on the proper form(s) - you don't have to worry about exactly where to enter these deductions, we will do it for you! eFileIT now on eFile.com.
Exceptions to Qualified Educator Expenses
These expenses are only deductible to the extent that the amount of such expenses exceed the following amounts for the tax year:
- The interest on qualified U.S. savings bonds excluded from income because of paid qualified higher education expenses
- Any distribution from a qualified tuition program excluded from income
- Any tax-free withdrawals from a Coverdell Education Savings Account
- Any reimbursed expenses not reported on W-2, Box 1.
Other Deductions/Credits for Teachers
- Teachers who are pursuing a Master's Degree or are taking classes to improve their job skills can also take advantage of the Lifetime Learning Credit, which can give you a great tax break and is worth up to $2,000 per year.
- If you make a charitable donation to a nonprofit school, you might be eligible to claim it as a Charitable Deduction. Make sure that you have good records and are working with school administrators or the principal to get the appropriate records to support the claim.
- Some states such as Ohio, Maine, Iowa, and the District of Columbia might offer deductions or tax credits for teachers who use their own money for school supplies. This is in addition to the Federal deduction described above. Contact your state for more information.
- Tax-Sheltered Annuity Plans(403(b) Plans) for employees of Public Schools and Certain Tax-Exempt Organizations. A 403(b) plan, is also known as a tax-sheltered annuity or TSA plan. This is a retirement plan for certain employees of public schools, employees of certain tax-exempt organizations, and certain ministers.
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