You are a qualified educator if you completed at least 900 hours during the school year for a school that provides elementary or secondary education, as determined under state law. You must be a K-12 teacher, instructor, counselor, principal or aide.
If you are an eligible educator, you can deduct up to $300 in unreimbursed expenses. Joint filers (who are both eligible educators) can deduct a total of $600 in teaching expenses ($300 per person).
The following are categorized as qualified expenses:
- professional development courses
- books
- supplies
- computer equipment (including related software and services)
- other equipment (such as athletic supplies for physical education teachers)
- supplementary materials
Keep in mind that this deduction varies by tax year and may be lower for prior years. Click here for more information.
