The educator expense deduction allows teachers and administrators to deduct part of the cost of technology, supplies and training from their taxes. You can only deduct up to $250 of trade or business expenses that were not reimbursed by your employer, a grant or other source ($500 for married filing jointly if both are eligible educators; no more than $250 each can be deducted). Qualified expenses are amounts you paid yourself during the tax year. As you prepare for the school year, remember to keep receipts after making any purchase to support claiming this deduction.
Who Is an Eligible Educator:
You 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.
Some of the Deductible Expenses:
Professional development course fees
Books
Supplies
Computer equipment, including related software and services
Other equipment and supplementary materials used in the classroom
Amounts you paid or incurred after March 12, 2020 for personal protective equipment, disinfectant, and other supplies used for the prevention of the spread of coronavirus (See Revenue Procedure 2021-15)
COVID-19 Protective Items Include:
face masks
disinfectant for use against COVID-19
hand soap
hand sanitizer
disposable gloves
tape, paint or chalk to guide social distancing
physical barriers (for example, clear plexiglass)
air purifiers
other items recommended by the Centers for Disease Control and Prevention (CDC) to be used for the prevention of the spread of COVID-19
Supplies for health and physical education courses qualify only if they are related to athletics.
You claim the deduction on Form 1040; complete and attach attach Schedule 1 (Form 1040).
Resources:
Topic Number 458, Educator Expense Deduction
Publication 5349, Tax Planning is for Everyone