This Client Update discusses the 2023 Educator Expense deduction. For 2023 this adjustment is worth $300. (IR 2023-150, 8/17/2023)
Educator expense deduction.
Teachers and other educators may be able to deduct up to $300 of out-of-pocket classroom expenses for 2023. Married educators filing a joint return with another educator, may be able to deduct up to $600, but not more than $300 per spouse.
Note. The Educator Expense Deduction is an “above-the-line” deduction reported on Part II of Schedule 1 of Form 1040. As a result, this deduction is available to educators who do not itemize their deductions.
Note. While the educator expense deduction is adjusted for inflation, Checkpoint estimates that the deduction amount of $300 will stay the same in 2024.
Who can claim the educator expense deduction.
Eligible educators include kindergarten through 12th grade instructors, teachers, counselors, principals, or aides, who worked in a public or private school for at least 900 hours during the school year.
What expenses are deductible.
Eligible educators can deduct the cost of out-of-pocket classroom expenses, including:
- Books, supplies, and other materials used in the classroom.
- Equipment, including computer equipment, software, and services.
- COVID-19 protective items to stop the spread of the disease in the classroom.
Note. 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, such as clear plexiglass, air purifiers, and other items recommended by the Centers for Disease Control and Prevention.
- Professional development courses related to the curriculum they teach or the students they teach.
Note. Some teachers may be better off claiming a lifetime learning credit for professional development expenses.
What expenses are not deductible as educator expenses.
Expenses that may not be deducted as educator expenses include home schooling expenses or nonathletic supplies for courses in health or physical education.
Note. Teachers deducting educator expenses should keep good records, including receipts, canceled checks and other documentation to substantiate the amount deducted.
2022 educator expenses.
Educators who are still working on their 2022 returns may still claim the educator expense deduction for expenses they incurred in 2022. The expense deduction limit for 2022 is also $300.
For more information about the educator expense deduction, see Checkpoint’s Federal Tax Coordinator ¶ A-2608.
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